On 20 July 2018, an investigation into the review of the description of tariff subheading 6210.10.20 was initiated at the behest of the South African Revenue Service (SARS).
The purpose of the review was to consider amending the description of tariff subheading 6210.10.20, provided there are no local manufacturers.
The proposed description was “Disposable underwear of fabrics of heading 56.03”. This was intended to cover universal disposable underwear, which is currently not the case. The current tariff structure differentiates between disposable panties classifiable under tariff subheading 6210.10.20, which are imported free of duty and other disposable underwear classified under tariff subheading 6210.10.90 which attracts a 40% import duty.
However, it has since come to light that there is a SACU manufacturer of disposable underwear. In this regard, the investigation initially indicated on the above basis has been amended. A new investigation was initiated on 23 November 2018.
The intention of the current review is to amend the description of tariff subheading 6210.10.20 as follows: “Disposable underwear of fabrics of heading 56.03” and increase the import duty from free of duty to 40%.
IF YOU ARE IMPACTED AND WOULD LIKE TO RESPOND TO THIS APPLICATION, PLEASE CONTACT US ON INFO@XA.CO.ZA