31 March 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 April 2025
- Part 1 of Schedule No. 1, by the substitution of tariff subheadings 8517.13.10, 8517.14.10, 8517.62.20 and 8517.69.10 to provide for a flat rate of 9% on smartphones with a price greater than R2 500 to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025
- Part 2B of Schedule No. 1, by the substitution of tariff items 124.37.05/8517.13.10, 123.37.07/8517.14.10, 124.37.11/8517.62.20 and 124.37.15/8517.69.10 to provide for a flat rate of 9% on smartphones with a price greater than R2 500 to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025
With effect from 2 April 2025
- Part 5A of Schedule No. 1, by substitution to Note 8 for an increase of 3c/li in the carbon fuel levy from 11c/li to 14c/li for petrol and from 14c/li to 17c/li for diesel, respectively, to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025
Publication details will be made available later
