DUTY CALLS

Tariff Applications –
Comment due
On 23 August 2013
numerous proposed
amendments were published
with respect to the “General”
rate of customs duty (duty)
on which comments are due
by 20 September 2013.
The increase in the rate
of duty on coated fine
paper, classifiable in tariff
subheading 4810.13.20,
4810.13.90, 4810.14.10,
4810.14.90 and 4810.29.90
from free of customs duty
5% ad valorem.
The increase in the
duty on roasted chicory,
classifiable in tariff
subheading 2101.30.10, from
9.2c/kg to 37% ad valorem.
The increase in the duty
on heat exchange units,
classifiable under tariff
subheading 8419.40, from
free of duty to 15% ad
valorem.
The creation of a rebate of
the rate of duty provision for
cranberry juice, classifiable
under tariff subheading
2009.81.10, and passion
fruit juice, classifiable
under tariff subheading
2009.89.40, for use in the
manufacture of mixtures
of fruit juices, classifiable
in tariff subheading
2009.90.10.
The reduction in the
rate of duty on poly vinyl
butyral, classifiable in tariff
subheading 3920.91, from
10% ad valorem to free of
duty.
The amendment of tariff
subheadings 8302.30.30,
8302.41.10 and 8302.42.10.
With regard to tariff
subheading 8302.30.30, (i)
by the deletion of “Fittings
of iron, steel or copper,
commonly used in the
manufacture of windows”,
and (ii) the insertion of
“Fittings of iron, steel or
copper (excluding window
opening mechanisms)
for windows, doors and
door frames.” With regard
to tariff subheading
8302.41.10, (i) by the
deletion of “Fittings of iron,
steel or copper, of a kind
solely or principally for doors
and door frames, of base
metal”. With regard to tariff
subheading 8302.42.10, (i)
By the deletion of “Fittings
of iron, steel or copper,
commonly used in the
manufacture of doors”, and
(ii) The insertion of “Fittings
of iron, steel or copper, of a
kind solely or principally for
doors and door frames, of
base metal”.
Rule Amendment –
Stripped Wine
On 29 August 2013 the
South African Revenue
Service (Sars) announced an
amendment of Rule 19A3.03
to the Customs and Excise
Act (Act) prescribing the
removal of stripped wine
(fermented ethyl alcohol)
from the customs and excise
manufacturing warehouse
for wine products (SVM)
to the secondary customs
and excise manufacturing
warehouse for spirits
products (VMS). Effective
from 30 August 2013.
Tariff Amendment –
Illuminating Kerosene
On 29 August 2013
Sars announced the
amendment of additional
Note 1(f) to Chapter 27
in Part 1 of Schedule No.
1 the Act, amending the
distillation specifications
for illuminating kerosene.
Effective from 30 August
2013.
Draft Tariff
Amendment –
Comment due
The draft substitution
of Note 6(ij)(ii)(aa)C in
Schedule No. 6 Part 3 to the
Act to provide clarity in the
interpretation regarding
eligible commercial fishing
permit holders, for which
comment is due by 13
September 2013.