Duty Calls


Tinplate – Increase in the customs duties On 16 August the South African Revenue service (Sars) announced an increase in the ‘general’ rate of customs duty on tinplate, classifiable in tariff subheadings 7210.11, 7210.12.10, 7210.12.90 and 7212.10, in Part 1 of Schedule No 1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) from free (0%) to 10% ad valorem. The implementation date is 16 August, with the rates of customs duty for the European Union (EU), the European Free Trade Association (EFTA), the Southern African Customs Union (SADC), and the Common Market in South America (Mercosur) remaining free (0%). The tariff descriptions contained in Tariff Chapter 72 ‘Iron and Steel’, Subchapter II ‘Iron and Non-alloy Steel’ in Part 1 of Schedule No 1 to the Act, 1964, and Tariff Heading 72.10 ‘Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated:’; 7210.1 ‘Plated or coated with tin:’; tariff subheading 7210.11 ‘Of a thickness of 0.5 mm or more’; tariff subheading 7210.12.10 ‘Other, of a thickness less than 0.3 mm’; tariff subheading 7210.12.90 ‘other’; and tariff subheading 7212.10 ‘Plated or coated with tin’. The tariff amendments are effective on the day. The reasoning for the amendments is contained in the International Trade Administration Commission of South Africa (Itac) Report No 606.

Rejection of incorrect UCRs from Eswatini In a letter to external stakeholders dated 14 August and titled ‘Rejection of Customs Clearance Declarations with the Incorrect UCR: Imports from Eswatini’, the acting executive: Customs and Excise, Centre of Excellence advised that during May a Customs Response (Cusres) warning message had been introduced in response to Customs Clearance Declarations for imports from Eswatini reflecting incorrect UCRs. The reflection of correct UCRs is prescribed in Rule 38.14A of the Act 1964. This issue of incorrect UCRs continues to be problematic, regardless of the warning issued in May. He said that Customs Clearance Declarations for imports from Eswatini that continued to reflect the wrong UCR would be rejected with effect from 01 September. This date was previously communicated in the May Cusres message to be the deadline.

Statutory measure for agricultural imports and exports On 16 August the Department of Agriculture, Forestry and Fisheries (Daff) called for comment from the maize, wheat, sunflower and soybean industries on the existing statutory measure relating to records and returns in respect of imports and exports of maize and wheat. Comment is due by 30 August.

Duty Calls’ Watchlist Comment due: The sunset review on wire ropes from the United Kingdom and Germany; on gypsum plasterboard from Thailand and Indonesia; and on frozen potato chips from Belgium and the Netherlands by 26 August. The reduction of customs duty on cooker hoods; and the rebate of the duty on optic fibre cables by 23 August. The 2019 Draft Taxation Laws Bills by 23 August.


FTW 23 August 2019