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Customs and Excise – Tariff Classification

Customs and Excise – Tariff Classification

14 May 2024 – The Legislative changes of Section 4(3D) of the Customs and Excise Act (Act 91 of 1964) provide for the publication of tariff determinations to assist traders who are required to make tariff self-determination when clearing goods of the same class or kind. The Tariff Classification documents have been revised to align the process with this Legislative change.

Customs Tariff Classification External Policy (SC-CR-A-09) and Excise Tariff Determination Policy (SE-TDN-02) have merged. The Excise document, TDN-02 – Tariff Determination Policy is withdrawn.

See the updated policy: SC-CR-A-09 – Tariff Classification – External Policy.

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