Duty Calls

A weekly summary of the main changes to the South African tariff dispensation and amendments to customs and excise legislation. Compiled by Riaan de Lange. E-mail: riaan@importsolutions.co.za Invitation to comment
on Environmental Levy The South African Revenue Service (SARS) has invited comment on the environmental levy on plastic bags that was introduced on 1 June 2004. Comments due by 13 October 2005. The SARS summary of the proposed changes are detailed below: During September 2004, the National Treasury received representations on behalf of the “Plastic Bag Lobby” which was claimed to represent a substantial number of manufacturers, producers, suppliers and wholesalers across the nation, regarding the concern that, in practice, immediate packing could be construed to include carrier bags and flat bags. The main concern was that, if so, the manufacturers, producers and wholesalers of carrier bags and flat bags would be unable to determine when these bags would be utilised as immediate packing and when not. In effect, carrier bags (that is to say, bags with handles) as a rule, are not considered to be immediate packing and the SARS suggested the further subdividing of the items in Parts 1 and 3 of Schedule No. 1 to the Customs and Excise Act to reflect this, as well as the amendment of Note 6(c) to Part 3 of Schedule No. 1 to clarify the scope of immediate packing. Consequential to these suggested amendments, the Environmental Levy Account i.e. form DA 161A, had to be adapted as well. These new amendments will be implemented with the accounting periods in mind so that it provides industry with ample time to adjust its systems, if necessary. No rule amendments
– 16 September 2005 No tariff amendments – 16 September 2005 Tariff applications – response due The reduction in the rate of customs duty (duty) on complementary medicine with a rate of duty of free to 20 per cent ad valorem to free of duty through the creation of an additional 8-digit tariff subheading, which reads “Complementary medicine – isoflavone phyto estrogens”. The application was lodged by KCP Products (Pty) Ltd. Comment due by 7 October 2005. The extension of Rebate Item 316.09/8516.90/01.06 to read “Parts, for the manufacture of electric hot trays, stoves and glass-top hobs of heading 85.16”. The application was lodged by Defy Appliances Ltd. Comment due by 7 October 2005. No Anti-dumping amendments
– 16 September 2005 Anti-dumping application – response due The International Trade Administration Commission of South Africa (ITAC) has initiated a sunset review of the anti-dumping duties on carbon black originating in or imported from Thailand. Response due by 6 October 2005. The proposed intention to recommend the exclusion of pressure cookers originating in or exported from the People’s Republic of China from the anti-dumping duties on aluminium hollowware. Response due by
16 September 2005. Anti-dumping application – response closed Initiation of an investigation into the alleged dumping of multi-ply paper and paperboard with a mass of 180g/m2 or more, but not exceeding 550g/m2, coated on side with kaolin clay, commonly known as “white liner” or “grey back paperboard”, originating in or imported from the Republic of Korea, also known as South Korea. Response due
12 September 2005.