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Legal Counsel – Secondary Legislation – Tariff Amendments 2026

Legal Counsel – Secondary Legislation – Tariff Amendments 2026

4 May 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With effect from 15 May 2026

  • Part 1 of Schedule No. 1, by the substitution of various tariff subheadings under Chapters 72, 73, 82 and 83 in order to increase the rates of customs duties (ITAC Report 764)
  • Part 2 of Schedule No. 4, by the insertion and substitution of various items under rebate item 460.15 in order to provide for a rebate facility on various steel products (ITAC Report 764)
  • 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 61.90c/kg and 92.85c/kg, respectively to 15.37c/kg and 23.05c/kg, in terms of the existing variable tariff formula (ITAC Minute M13/2025)

With effect from 3 June 2026

  • Part 5A of Schedule No. 1, to provide for an increase in the rate of the general fuel levy from 110 cents per litre to 260 cents per litre on petrol and an increase from nil cents per litre to 197 cents per litre on diesel in order to give effect to the announcement by the Minister of Finance on 28 April 2026
  • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

With effect from 1 July 2026

  • Part 5A of Schedule No. 1, to provide for an increase in the rate of the general fuel levy from 260 cents per litre to 410 cents per litre on petrol and an increase from 197cents per litre to 393 cents per litre on diesel in order to give effect to the announcement by the Minister of Finance on 28 April 2026
  • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on 28 April 2026; the diesel refund provisions are adjusted accordingly

Up to and including 1 May 2027

  • Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include Indonesia to being subject to the payment of the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M07/2025)

With effect from 2 May 2027 up to and including 1 May 2028

  • Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to include Indonesia to being subject to the payment of the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M07/2025)

Publication details will be made available later