Customs - Tariff Book Last updated: 01 Jan 2020
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.
Notes
1.
This Chapter does not cover the following:
(a)
animal blood of heading 05.11;
(b)
separate chemically defined compounds (excluding those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or
(c)
cultured potassium chloride crystals (excluding optical elements) with a mass of not less than 2,5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).
2.
Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a)
Goods which answer to one or other of the descriptions given below:
(i)
sodium nitrate, whether or not pure;
(ii)
ammonium nitrate, whether or not pure;
(iii
double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv)
ammonium sulphate, whether or not pure;
(v)
double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi)
double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii
calcium cyanamide, whether or not pure or treated with oil;
(vii
urea, whether or not pure.
(b)
Fertilisers consisting of any of the goods described in (a) above mixed together.
(c)
Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(d)
Liquid fertilisers consisting of the goods of subparagraph (a)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
3.
Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a)
Goods which answer to one or other of the descriptions given below:
(i)
basic slag;
(ii)
natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;
(iii
superphosphates (single, double or triple);
(iv)
calcium hydrogenorthophosphate containing not less than 0,2 per cent by mass of fluorine calculated on the dry anhydrous product.
(b)
Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.
(c)
Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4.
Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
(a)
Goods which answer to one or other of the descriptions given below:
(i)
crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii)
potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii
potassium sulphate, whether or not pure;
(iv)
magnesium potassium sulphate, whether or not pure.
(b)
Fertilizers consisting of any of the goods described in (a) above mixed together.
5.
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.
6.
For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
Heading | CD | Description | Unit | General | EU | EFTA | SADC |
---|---|---|---|---|---|---|---|
31.05 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross mass not exceeding 10 kg: | ||||||
3105.90 | 6 | - 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.