Last week, I highlighted Trade 
 Insight (www.trade-
 insight.co.za) and Tariff Book (www.tariffbook.co.za) – what I consider to be the second step in a tariff application. Once you have obtained the desired trade (import and export) statistics, which provide additional substantiation and reasoning for an application, you are now in a position to progress to step three.

The third step is that of 
obtaining a customs tariff amendment application form and a copy of the tariff investigations regulations. Though their names might suggest differently, the application form and the 
regulations are, indeed, applicable to one and the same thing – tariff investigations.

To clarify, tariff investigations can be initiated in respect of an increase in the rate of customs duty (duty), a reduction in the rate of duty, the creation and/or amendment of the rebate of a duty (also called a rebate facility), 
the creation (also called insertion) or a tariff subheading, and the deletion (also called removal) of a tariff subheading.

Once you have decided on the type of tariff investigation you intend to apply for, you will need to study both the application form and the regulations in great 
detail, as compliance will be of the essence, since noncompliance could place your application at risk and could have a negative impact on your business.
In next week’s instalment, I will deal with the application form and the regulations in more detail.


Revenue Laws Amendment Bills – Comment Due
Last week, the National Treasury released two Revenue Laws Amendment Bills for public comment, and comment is due by June 26.

The amendments proposed 
include the following amendments to the Customs and Excise Act of 1964: provisions empowering the withdrawal or amendment of a decision, notice or communication; provisions regulating the removal of goods in bonds; provisions regulating the exportation of goods from a customs and excise warehouse; special provisions regarding the storage and clearance of stores, spares and equipment supplied to foreign-going ships and aircraft; provisions specifying circumstances in which ‘goods free of duty’ may be entered under a rebate item of Schedule No 4; provisions under which a penalty may be mitig-
ated or remitted; the insertion of provisions in respect of schemes for purposes of avoiding liability for duty or reducing amounts of duty payable; provisions regulating the payment of outstanding amounts and interest; and provisions empowering the making of rules for purposes of modernising customs administration.


Tariff Investigations – Comment Due
The reduction in the rate of duty on tubes, pipes and hoses of vulcanised rubber (excluding hard rubber) without fittings, 
reinforced or otherwise combined with metals only, from 15% ad valorem to free of duty.

The reduction in the rate of duty on rope lights, having a casing of polymers of vinyl (chloride) with an outside 
diameter of 13 mm or more but not 
exceeding 15 mm, internally fitted with intercon-
nected lamps, from 20% ad valorem to free of duty, by the creation of an additional eight-digit subheading.

The increase in the rate of duty on spades and shovels of a maximum blade width of more than 150 mm but not exceeding 
200 mm from free of duty to 20% ad valorem.

Comment is due by July 3.

The reduction in the rate of duty 
on synthetic filament yarn, from 15% ad valorem to free of duty.

Comment is due by July 10.


Trade Remedy Amendments – Tall Oil Fatty Acid
On June 5, a notice appeared in respect of the imposition of final antidumping duties on tall oil fatty acid originating in or 
imported from Sweden. The rate of the antidumping duty is 19,1% for imports from Arizona Chemicals, and the residual antidumping duty is 27% for all other imports from Sweden.