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Legal Counsel – Secondary Legislation – Tariff Amendments 2025

Legal Counsel – Secondary Legislation – Tariff Amendments 2025

3 April 2025 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments 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 234.89c/kg to 286.25c/kg in terms of the existing variable tariff formula (ITAC Minute 13/2024);
  • 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 42.20c/kg and 63.29c/kg, respectively to 18.35c/kg and 27.52c/kg, in terms of the existing variable tariff formula (ITAC Minute M09/2024);
  • Part 1 of Schedule No. 1, by the deletion and insertion of various tariff subheadings under tariff heading 44.11 as well the insertion of Additional Note 1 to Chapter 44 to provide for ad hoc technical amendments; and
  • Part 1 of Schedule No. 3, by the insertion of rebate item 306.01/2815.11/03.06 to provide for a rebate facility on solid sodium hydroxide (caustic soda), classifiable under tariff subheading 2815.11, for conversion into sodium hydroxide in aqueous solution, classifiable under tariff subheading 2815.12 – ITAC Report 731.

Publication details will be made available later