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Legal Counsel – Secondary Legislation – Tariffs Amendments 2025

Legal Counsel – Secondary Legislation – Tariffs Amendments 2025

6 November 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 1 January 2026

  • Part 2A of Schedule No. 1, as a consequence to the amendment in Part 1 Schedule No. 1, to provide for technical amendments published on 3 October 2025 in Government Gazette No. 53461

Up to and including 1 May 2026

  • Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to list the rebate items intended to be excluded from the safeguard duty of a rate of 13% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M02/2025)

With effect from 2 May 2026 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 list the rebate items intended to be excluded from the safeguard duty of a rate of 11% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M02/2025)

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 list the rebate items intended to be excluded from the safeguard duty of a rate of 9% on certain hot-rolled steel products, classifiable under Chapter 72 (ITAC Minute M02/2025)

Publication details will be made available later