Non-Tariff Barriers

Complaint

Complaint number

NTB-000-395  

NTB Type

2.2. Arbitrary customs classification  

Complaint

Meat in brine imported from South Africa classified under tariff code 0210.20.00 being subjected to 15% import duty. We have been importing under tarrif code 0210.20.00 for 18 mnths without paying duty. Now a ruling was made on 11 February that duty of 15% is applicable.Mozambique customs does not agree with the tarrif code notwithstanding that this is the code accepted by South Africa as correct.  

Status note

Mozambique reported that the 15% duty is the applicable duty under her preferential tariff reductions offer to South Africa. Mozambique tariff reduction offer for RSA began in 2011 and goes up to 2015.

The goods in question, classified in HS code 02.10.20.00 is of class C1, according to Mozambique’s offer and the percentage of duties in 2011 is of 5% for the other SADC Member States, while for RSA it’s maintained at 15%. The application of zero (0) tax for 18 months was a result of miss interpretation of the Customs Tariff, a fact that was later corrected by the competent authority. Service Order nº 3, from January 11 from the Revenue Department established a 15% tax for class C1 goods coming from RSA and 5 % for products coming from other SADC Member States.  

Progress update note

1. On 15 August, Mozambique reported that Mozambique’s preferential system is based on two different distinct offers, one reserved for RSA and another for the remaining members. The calendar for Tariff reduction for RSA began in 2011 and goes up to 2015, whilst the calendar reserved for the other SADC Member States goes to 2014.

The goods in cause, classified in the position 02.10.20.00 are in of class C1, according to Mozambique’s offer, the percentage of duties in 2011 is 5% for the other SADC Member States, while for RSA it’s maintained at 15%. The application of zero (0) tax for 18 months is a result of miss interpretation of the Customs Tariff, a fact that was later corrected by the competent authority. In accordance to Service Order nº 3, from January 11 from the Revenue Department established a 15% tax for class C1 goods coming from RSA and 5 % for products coming from other SADC Member States..

2. In a folow up meeting held between SADC Secretariat and Mozambique Focal Points, Mozambique confirmed that the correct duty for the product , according to the recent tariff schedule is zero. The focal point will therefore liaise with relevant authorities in Mozambique to rectify the problem and advise secretariat.  

Policy or regulatory NTB

No 

Location

Mozambique: "FRIGO" customs clearing in Maputo (Government institution)  

Reporting Country or Region

Mozambique  

Country specific trade issue

No  

Date of incident

2011-02-11  

Status

Resolved  

Date of resolution

2012-03-27  

Product Description

Cuts of meat injected with a brine sollution

Computer-assisted translation

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• French
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Total value

0  

Date reported

2011-02-16 15:20  

Modified

2012-03-27 18:43