Tariff Amendment - Schedule 1 Part 1 and Part 2A

Dear Valued Client

Please take note of the below tariff amendments published by SARS which is effective from 30 April 2026:

Amendment to Schedule 1 Part 1: 

By the deletion of tariff subheadings 3917.39.20 and 3917.39.90 and the insertion of tariff subheadings 3917.39.21, 3917.39.23, 3917.39.93 and 3917.39.99 in order to increase the rate of customs duty on tubes, pipes and hoses of polymers of ethylene, seamless, with fittings, multi-layered, having an intermediate layer of aluminum and with an outside diameter not exceeding 32 mm from 15% to 20%. (ITAC Report 760) Notice

Amendment to Schedule 1 Part 2A: 

By the substitution of item 116.10.10/8543.40.10, in order to increase the rate of excise duty from R3.18/ml to R3.29/ml. Notice

Amendment to Schedule 4 Part 2 - retrospectively effective from 01 April 2025:

By the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 71 963 tons to 73 881 tons. (ITAC Minute M12/2025) Notice