on 19 November 2021, Finestra Shower Doors, a division of Casso Cabinets, applied for an increase in the general duties of shower enclosures. This includes shower doors and shower panels as provided for in Additional Note 3 to Chapter 70, of glass, by the creation of an additional 8-digit subheading for the above-mentioned goods.
The suggested additional note will read as follow:
Shower enclosures of tariff subheading 7020.00.10 are classified in this subheading whether or not framed, trimmed, fitted with hinges, door handles and the like.
The reasons for the application include:
- The High Court ruling on the matter between Sava Di Bella Bathroom Accessories cc t/a Prima Bella Bathroom Accessories and the Commissioner for the South African Revenue Service, has rendered the tariff classification and wording for aluminium shower doors (7610.10) invalid. The previously requested tariff position was published in the Government Gazette notice No. 44724 of 18 June 2021.
- Subsequently, SARS has provided a revised wording for the requested tariff position concerning the application submitted by Finestra.
- This notice serves to replace the requested tariff position initially published in the Government Gazette No. 44724 of 18 June 2021 under Notice 370 of 2021.
Interested parties have until 17 December 2021 to respond.
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