DUTY CALLS is your weekly look at changes in the South African tariff dispensation and amendments to Customs and Excise legislation. No liability is accepted for errors or omissions.
Tariff amendments - 5 April
Numerous changes to the tariff dispensation in respect of Chapter 60 i.e. knitted or crocheted fabrics, have been effected. The changes not only relate to the customs duty but also the 3rd, 4th and 5th Schedule manufacturing rebates.
Refund item 535.01 in respect of conical bed nets, of knitted or crocheted fabrics has been amended.
Imports and Exports of Cigarettes and Liquor
The customs code 707070707 for commercial imports and exports of cigarettes and liquor. It has been decided that all importers and exporters cleared under tariff heading 22.03 to 22.08 of Chapter (alcoholic beverages) and Chapter 24 (tobacco) must have an approved customs code number allocated to them as the use of customs code 70707070 will no longer be applicable to the mentioned tariff headings. This will be enforced as of 1 May 2002.
Tariff amendments - 2 April
The provisions 104.05/22.01 and 104.05/22.02 in respect of the excise and customs duty on waters, including natural or artificial mineral waters and aerated waters and other non-alcoholic beverages, are withdrawn. (Announced in the Budget).
The provisions 602.01.04/
104.05 and 603.01.04/104.05 in respect of a rebate of the duty on flavoured or unflavoured mineral and aerated waters and other non-alcoholic beverages, are withdrawn.
The provisions 609.04.05/
104.05/01.00 and 609.04.05/
104.05/02.00 in respect of the provision of the duty on non-alcoholic beverages consisting of flavoured or unflavoured milk, undiluted or diluted with water and on non-alcoholic beverages (undiluted or diluted with water, including carbonated water), containing, by volume a certain percentage of juice of the fruit or vegetables, are withdrawn.
Tariff amendments - 1 April
Provision 640.03/195.00/01.05 has been amended to the extent that the offshore diesel concession is extended with effect from 3 April 2002.
Duty Credit Certificate Workshops hosted
during April
The Department of Trade and Industry (DTI) is hosting a number of Duty Credit Certificate Scheme (DCCS) workshops in the main textile and clothing centres during April. The DCCS has the objective of improving exports in textiles and clothing/apparel sectors.
The intention of these workshops is to accredit companies as either
Registered Professional
Claims Administrators, Professional Claims Administrators, or DCCS Accredited Auditors.
More information on the dates, times and venues of the workshops are available on request.
Tariff application -
Response due
The proposed reduction in the rate of duty and the amendment of the description of tariff subheadings pertaining to certain machine tools i.e. presses, hydraulic and presses of the guillotine type. Response due May, 3.
The proposed reduction in the rate of duty on miniaturised non-linear fluorescent lamps, commonly known as compact fluorescent light bulbs, classifiable under tariff subheading 8539.39.90, from 15% ad valorem to free of duty. Response due April, 26.
Compiled by Riaan de Lange of Deloitte & Touche Trade & Investment Solutions. E-mail: rdelange@deloitte.co.za