Tariff amendments published

There were various tariff amendments published by SARS, including the following items:

• Amendment to Part 1 of Schedule No. 1 to implement changes in customs duties rates under the AfCFTA Agreement. Effective from 31 January 2024.
• Amendment to Schedule No. 1, including inserting Notes in Part F and substituting Appendix IV in Part F, to implement the AfCFTA Agreement. Effective from 31 January 2024.
• Amendment to Schedule No. 1 by substituting General Note O to implement the AfCFTA Agreement. Effective from 31 January 2024.
• Amendment to Part 2A of Schedule No. 1 to increase excise duty rates for heated tobacco products as per Budget proposals.
• Amendment to Part 1 of Schedule No. 3 creating a full-duty rebate for titanium dioxide. Effective until 25 January 2027.
• Amendment to Part 1 of Schedule No. 3, reviewing rebate item 311.18/63.09/01.04 for “wiping rags.” Effective from 26 January 2024 until 25 January 2026.
• Amendment to Part 2 of Schedule No. 4 to create temporary rebate provisions for importing meat and edible offal of Gallus Domesticus.
• Amendment to Part 2 of Schedule No. 4, including the insertion of rebate item 460.15./7301.10/01.06 for sheet piling of iron or steel.
• Amendment to Part 2 of Schedule No. 4 creates temporary rebate provisions for certain flat-rolled products of iron or non-alloy steel.
• Amendment to Part 2 of Schedule No. 4 creates a temporary rebate provision for importing certain cold-rolled and painted steel.
• Correction Notice R.4267, with retrospective effect from 1 January 2024, involving the deletion and substitution of tariff subheadings.
• Amendment to Part 1 of Schedule No. 2 by imposing anti-dumping duties on windscreens for vehicles from China.
• Amendment to Part 1 of Schedule No. 1, providing technical amendments by inserting new 8-digit tariff subheadings. Effective from 1 January 2024 (retrospective).
• Amendment to Part 1F of Schedule No. 6, substituting Note 1 to remove the reference to rebate item 623.01. Effective from 1 January 2024 (retrospective).
• Amendment to Part 1 of Schedule No. 1, inserting tariff subheadings 2009.89.55 and 2009.90.15 for nut juices. Effective from 1 January 2022 (retrospective).
• Amendment to Part 2 of Schedule No. 4 creates temporary rebate provisions for optic fibre cables, electrical apparatus, and submarine optical fibre cable infrastructure connections.
• Amendment of Appendix II to Annex 1 of the SADC Protocol on Trade to substitute the 12-block SADC Certificate of Origin template with the 13-block template.

Find more detail on these in the SARS Notices for the amendments here.