SA Customs Tariff (Schedule 1 Part 1) Print
Notes
1.
(A)
Goods (excluding radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of this Schedule.
(B)
Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those subheadings and in no other heading of this Section.
2.
Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.
3.
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
(a)
having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b)
presented together; and
(c)
identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4.
Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27.
Notes
1.
This Chapter does not cover the following:
(a)
Separate chemically defined elements or compounds with the exception of the following:
(1)
artificial graphite (heading 38.01);
(2)
insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;
(3)
products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4)
certified reference materials specified in Note 2 below;
(5)
products specified in Note 3(a) or 3(c) below;
(b)
mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);
(c)
products of heading 24.04;
(d)
slag, ash and residues (including sludges but excluding sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 26.20);
(e)
medicaments (heading 30.03 or 30.04); or
(f)
spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely devided powder or woven gauze (Section XIV or XV).
2.
(A)
For the purposes of heading 38.22, the expression "certified reference materials" means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
(B)
With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in this Schedule.
3.
Heading 38.24 includes the following goods which are not to be classified in any other heading of this Schedule:
(a)
cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b)
fusel oil; Dippel's oil;
(c)
ink removers put up in packings for retail sale;
(d)
stencil correctors, other correcting fluids and correction tapes (excluding those of heading 96.12) put up in packings for retail sale; and
(e)
ceramic firing testers, fusible (for example, Seger cones).
4.
Throughout this Schedule, "municipal waste" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term "municipal waste", however, does not cover the following:
(a)
Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Schedule;
(b)
industrial waste;
(c)
waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
(d)
clinical waste, as defined in Note 6(a) below.
5.
For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertilizer is excluded (Chapter 31).
6.
For the purposes of heading 38.25, the expression "other wastes" applies to:
(a)
clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b)
waste organic solvents;
(c)
waste of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d)
other wastes from chemical or allied industries. The expression "other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).
7.
For the purposes of heading 38.26, the term "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
Subheading Notes
1.
Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2- dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO). Subheading 3808.59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).
2.
Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
3.
Subheadings 3824.81 to 3824.89 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins. Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 per cent by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x=10 - 13 and y= 1 -13.
4.
For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
Additional Note
1
(a)
Tariff subheading 3826.00.10 covers biodiesel
(i)
intended for use, advertised for use, put up for use or otherwise marketed or disposed of for use as a liquid fuel substitute for petroleum based distillate fuels; or
(ii)
used for blending with petroleum fuels.
(b)
Biodiesel that does not conform to Note 1(a), is to be classified in tariff subheading 3826.00.90.
(c)
Biodiesel classifiable in subheading 3826.00.10 does not include biodiesel blended with petroleum based fuels classifiable in Chapter 27 or elsewhere in this Schedule.
| Heading | CD | Description | Unit | General | EU | EFTA | SADC |
|---|---|---|---|---|---|---|---|
| 38.06 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: | ||||||
| 3806.10 | 6 | - Rosin and resin acids | kg | free | free | free | free |
| 3806.20 | 0 | - Salts of rosin, of resin acids or of derivatives of rosin or resin acids (excluding salts of rosin adducts) | kg | free | free | free | free |
| 3806.30 | 5 | - Ester gums | kg | free | free | free | free |
| 3806.90 | 2 | - Other | kg | free | free | free | free |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.