Tariff Amendments 2020

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above.
 
The implementation date has been indicated in bold where it differs from the publication date of a particular Notice for ease of reference.
 
Notes 
The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the SARS website without the publication details and then replaced as soon as the details are received on the next day.
 
 
​ ​Publication Details Description ​​ Implementation Date
Date GG and
Notice Numbers
​16 October 2020
New!
​GG.43811
R.1097
​Amendment to Section D to Part 1 of Schedule No. 6 by the deletion of refund item 621.16/104.21.03/02.01 in order to exclude denatured ethyl alcohol as a VMS does not receive, manufacture or use denatured ethyl alcohol ​16 October 2020​​
​9 October 2020 GG.43781
R.​1068
​Amendment to Part 1 of Schedule No. 4 by the insertion of rebate item 406.04/00.00/01.00 in order to provide for a rebate of duty on goods imported for official use by an institution or organisation that has an agreement with the Republic of South Africa ​​9 October 2020
​4 September 2020 ​GG.43683
R.955
​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from 51.66c/kg and 77.49c/kg to 83,21c/kg and 124,81c/kg respectively, in terms of the existing variable tariff formula – Minute 16/2019 ​​4 September 2020
​28 August 2020 ​GG.43661
R.939
​Correction Notice – By the substitution of the word "extended" with the word "maintained" where it appears in Notice No. R.866 of Government Gazette No. 43597 on 7 August 2020, with retrospective effect from 7 August 2020 With retrospective effect from 7 August 2020
​14 August 2020 ​GG.43614
R.887
​Amendment to Part 1 of Schedule No. 2, by the substitution of anti-dumping item 213.02/6809.11/06.06 in order to maintain anti-dumping duties on gypsum plasterboard originating in or imported from Thailand and Indonesia (excluding that manufactured by PT. Siam-Indo Gypsum Industry) – ITAC Report 624 ​14 August 2020
​14 August 2020 ​GG.43614
R.888
​Amendment of Part 1 of Schedule No. 2, by the insertion of anti-dumping items 213.03/7005.29.17/07.08; 213.03/7005.29.23/07.08; 213.03/7005.29.25/06.08 and 7005.29.35/07.08 in order to impose anti-dumping duties on clear float glass of a thickness of 3mm to 6mm originating in or imported from Egypt and manufactured by Guardian Egypt – Egyptian Glass Company SAE  – ITAC Report 623 ​14 August 2020
​7 August 2020 ​GG.43597
R.866
​Amendment to Part 3 of Schedule No. 2, in order to give notice that the safeguard duties imposed through Notice Nos. R.829, R.830 and R.831 of Government Gazette No. 41038 dated 11 August 2017 are hereby extended up to and including 10 August 2021 at the current rate of 8% ​7 August 2020
​​7 August 2020 ​GG.43592
R.859
​Amendment to Part 1 of Schedule No. 1, by the insertion of tariff subheadings 9903.00.10, 9903.00.30 and 9903.00.50 to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019 With retrospective effect from 1 June 2019
​7 August 2020 ​GG.43592
R.860
​Amendment to Part 3F of Schedule No. 1 by the insertion of Notes as well as items under heading 157.00/9903.00 to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019 With retrospective effect from 1 June 2019
​7 August 2020 ​GG.43592
R.861
​Amendment to Part 3F of Schedule No. 1 by the substitution of items under heading 157.00/9903.00 to increase the rate of environmental levy on carbon emissions from R120/t CO2 emissions to R127/t CO2 emissions With retrospective effect from 1 January 2020
​7 August 2020 ​GG.43592
R.862
​Amendment to Part 6 of Schedule No. 6 by the insertion of Notes and various items to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019 With retrospective effect from 1 June 2019
​7 August 2020 ​GG.43592
R.863
​Amendment to Schedule No. 8 by the insertion of item 805.26 to give effect to the Budget proposal, to implement the carbon emissions tax as announced by the Minister of Finance on 20 February 2019 With retrospective effect from 1 June 2019
​24 July 2020 ​GG.43543
R.806
​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to implement safeguard duty of 54.04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 620 ​24 July 2020 up to and including 23 July 2021
​24 July 2020 ​GG.43543
R.807
​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08to implement safeguard duty of 52.04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 620 24 July 2021 up to and including 23 July 2022
​24 July 2020 ​GG.43543
R.808
​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to implement safeguard duty of 50.04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) – ITAC Report 620 24 July 2022 up to and including 23 July 2023
​​24 July 2020 ​GG.43543
R.809
​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to increase the rate of customs duty on sugar from 418.61c/kg to 527,75c/kg in terms of the existing variable tariff formula – Minute M01/2020 ​24 July 2020
​19 May 2020 ​GG.43336
R.543
​Amendment to Part 1 of Schedule No. 2, by the insertion of items 207.01/3907.6/01.05; 207.01/3907.6/02.05 and 207.01/3907.6/03.05 in order to implement anti-dumping duties on Poly(ethylene terephthalate) (PET) originating in or imported from The People’s Republic of China – ITAC Report 621 ​19 May 2020
​15 May 2020 ​​GG.43317
R.532
​Amendment to the General Notes of Schedule No. 1, by the insertion of Note O in order, to give effect to the name change of Swaziland to Eswatini With retrospective effect from 19 April 2018
​15 May 2020 ​GG.43317
R.528
​Amendment Schedule No. 2, by the insertion of Note 1, to give effect to the name change of Swaziland to Eswatini With retrospective effect from 19 April 2018
​15 May 2020 ​GG.43317
R.529
​Amendment of Schedule No. 4, by the insertion of Note 6, to give effect to the name change of Swaziland to Eswatini With retrospective effect from 19 April 2018
​15 May 2020 ​GG.43317
R.530
​Amendment of Schedule No. 6, by the insertion of Note 3, to give effect to the name change of Swaziland to Eswatini With retrospective effect from 19 April 2018
​15 May 2020 ​GG.43317
R.531
​Amendment of Schedule No. 10, by the insertion of Note 1, to give effect to the name change of Swaziland to Eswatini With retrospective effect from 19 April 2018
​30 March 2020 ​GG.43179
R.427
​Amendment to Part 1 of Schedule No. 2, by the insertion of item 206.01/2836.20/04.06, to implement anti-dumping duties on Disodium Carbonate (Soda Ash) Originating in or imported from the United States of America – ITCA Report No. 616 ​30 March 2020
​30 March 2020 ​GG.43179
R.425
​Amendment to Part 1 of Schedule No.1, by the substitution of tariff subheadings 3907.61.10 and 3907.69.10 from free of duty and tariff subheadings 3907.61.90 and 3907.69.90 from 10% respectively, in order to increase the rate of customs duty on polyethylene terephthalate (PET) to 15% – ITAC Report No. 610 ​30 March 2020
​30 March 2020 ​GG.43179
R.426
​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 8450.11 and the insertion of tariff subheadings 8450.11.10 and 8450.11.90, in order to increase the rate of customs duty on fully-automatic top loading washing machines from free of duty to 30% – ITAC Report No. 609 ​30 March 2020
​26 March 2020 ​GG.43156
R.405
​Amendment to Part 3A of Schedule No. 1, by an increase of 13c/bag in the rate of environmental levy on plastic bags from 12c/bag to 25c/bag, to give effect to the Budget proposals announced by the Minister of Finance on 26 February 2020 ​​​With effect from 1 April 2020
​26 March 2020 ​​GG.43156
R.409
​Amendment to Part 3C of Schedule No. 1, by an increase of R2/lamp in the rate of environmental levy on incandescent light bulbs from R8.00 to R10.00 per lamp, to give effect to the Budget proposals announced by the Minister of Finance on 26 February 2020 With effect from ​1 April 2020
​26 March 2020 ​GG.43156
R.408
​Amendment to Part 3D of Schedule No. 1, by an increase in emissions tax on passenger vehicles from R110 to R120 for every gram of CO2 emission per kilometer and, in the case of double cabs, from R150 to R160 for every gram of CO2 emission per kilometer in excess of 175g CO2/km.  The threshold on passenger vehicles is also adjusted from 120g CO2/km to 95g CO2/km to give effect to the Budget proposals announced by the Minister of Finance on 26 February 2020 With effect from 1 April 2020
​26 March 2020 ​GG.43156
R.406
​Amendment to Part 5A of Schedule No. 1, by an increase of 16c/li in the rate of the general fuel levy from 361c/li to 377c/li and 347c/li to 363c/li on petrol and diesel respectively, to give effect to the Budget proposals announced by the Minister of Finance on 26 February 2020 With effect from 1 April 2020
​26 March 2020 ​GG.43156
R.407
​Amendment to Part 5B of Schedule No. 1, by an increase of 9c/li in the RAF levy from 198c/li to 207c/li on both petrol and diesel to give effect, to the Budget proposals announced by the Minister of Finance on 26 February 2020 With effect from 1 April 2020
​26 March 2020 ​GG.43156
R.410
​Amendment to Part 3 of Schedule No. 6, as a consequence to the increase in the fuel and RAF levy, as announced by the Minister of Finance in his budget speech of 26 February 2020, the diesel refund provisions are adjusted accordingly With effect from 1 April 2020
​26 March 2020 ​GG.43156
R.411
​Amendment to Part 1D of Schedule No. 6, to provide for a rebate of duty for recipient and users of partially denatured and undenatured ethyl alcohol for the manufacture of disinfectants ​26 March 2020
​13 March 2020 ​GG.43091
R.309
​Amendment to Part 1 of Schedule No. 1 by the substitution of various tariff subheadings under items 0207.14.9 and 0207.14.1 to increase the rate of customs duty on frozen meat and edible offal of fowls of the species gallus domesticus  from 37% and 12% to 62% and 42% respectively – ITAC Report 608 ​13 March 2020
​​​2 March 2020 ​GG.43061
R.237
​Amendment to Part 1 of Schedule No. 1 by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 77.62c/kg and 116.44c/kg to 51.66c/kg and 77.49c/kg respectively, in terms of the existing variable tariff formula – Minute 13/2019 ​2 March 2020
​​​2 March 2020 ​GG.43061
R.238
​Amendment of Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99 to reduce the rate of customs duty on sugar from 476.61c/kg to 418.61c/kg in terms of the existing variable tariff formula - Minute M12/2019 ​2 March 2020
​28 February 2020 ​​GG.43051
R.230
​Amendment to Part 1 of Schedule No. 4, by the substitution of rebate item 412.09/00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.228
​Amendment to Part 4 of Schedule No. 4, by the substitution of rebate item 495.00/00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.229
​Amendment to Part 5 of Schedule No. 4, by the substitution of rebate item 497.01/00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.231
​Amendment to Part 1G of Schedule No. 6, by the substitution of rebate item 624.50/000.00.00/0100 to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.227
​Amendment to Part 2 of Schedule No. 6, by the substitution of rebate item 634.03/000.00.00/01.00, to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.234
​Amendment to Part 3 of Schedule No. 6, by the substitution of rebate item 670.10/000.00/01.00 to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.233
​Amendment to Part 4 of Schedule No. 6, by the substitution of rebate item 680.02/00.00/02.00 to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.232
​Amendment to Part 5 of Schedule No. 6, by the substitution of rebate item 690.01/00.00/01.00 to exclude duty rebates or refunds in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft ​28 February 2020
​28 February 2020 ​​GG.43051
R.226
​Amendment to item no. 412.09/00.00/01.00 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as a consequence of the amendment to rebate item 412.09/00.00/01.00 in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964 (Act No. 91 of 1964) ​28 February 2020
​​​26 February 2020 ​Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2019 at 14:13 ​26 February 2020

* Note the time of tabling
​​18 February 2020 ​​GG.43028
R.177
​Amendment to Part 1 of Schedule No. 2, by the insertion of various items under item 213.03 in order to implement anti-dumping duties on clear float glass originating in or imported from Saudi Arabia and the United Arab Emirates – Final Determination – Omission – ITAC Report 615 ​18 February 2020
​​7 February 2020 ​GG.43000
R.110
​Amendment to Part 1 of Schedule No. 2, by the insertion of various items under item 213.03 in order to implement anti-dumping duties on clear float glass originating in or imported from Saudi Arabia and the United Arab Emirates – ITAC Report 615 ​​7 February 2020
​31 January 2020 ​GG.42985
R.82
​Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA) With retrospective effect from 1 January 2020
​31 January 2020 ​GG.42985
R.81
​Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA) With retrospective effect from 1 September 2019 to 31 December 2019
​​​24 January 2020 
 
​GG.42968
R.45
​Amendment to Note 8 to Schedule No. 5, to provide for the granting of a refund or drawback of duty as contemplated in section 75(1)(c), 54D or 54J of the Act in circumstances where the customs procedure code is not inserted on the bill of entry or other export declaration, or have been inserted incorrectly ​​24 January 2020
​17 January 2020  ​GG.42959
R.36
​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90 to reduce the rate of customs duty on wheat and wheaten flour from 100.86c/kg and 151.29c/kg to 77.62c/kg and 116.44c/kg respectively, in terms of the existing variable tariff formula – Minute M10/2019 ​17 January 2020
Last Updated: 16/10/2020 9:52 AM     print this page
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