10 April 2025 – Customs and Excise Act, 1964 The tariffs amendments notices scheduled for publication in the Government Gazette relate to the following amendments:
With effect from 11 April 2025
- 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 286.25c/kg to 377.35c/kg in terms of the existing variable tariff formula (ITAC Minute 14/2024)
With retrospective effect from 1 January 2025
- Part 3F of Schedule No. 1, by an increase of R46 per tonne in the rate of environmental levy on carbon dioxide equivalent from R190 to R236 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025
With retrospective effect from 1 January 2002
- Part 5A of Schedule No. 1, by the substitution of Notes 7(b) in order to provide for the newly inserted items included under item 195.13 in Part 5A of Schedule No. 1 as promulgated in the Taxation Laws Amendment Act, 2025 in Government Gazette No. 51829 on 24 December 2024
Publication details will be made available later