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Schedules to the Customs and Excise Act, 1964

This page contains Schedules Nos. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964.
 
The electronic versions of these Schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the Republic.
 
Note:
For implementation of HS 2017 as published on 2 December 2016 in Government Gazette No. 40460, see the dedicated page for HS 2017
 
Schedule No Part No Description Date Updated
Index Index to Schedule No 1
Country Codes List of Alphabetical Country Codes (ISO codes)
Schedule No 1 General Notes

3 March 2021

The forms relating to AfCFTA and SACUM-EPA UK and Ireland will be updated in due course

Part 1 – Chapters 1-99 Ordinary Customs Duty 14 May 2021
New!
Part 2A Specific Excise Duties on locally manufactured or on imported goods of the same class or kind 24 February 2021
Part 2B Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind 22 November 2019
Part 3 Environmental Levy
Part 3A Environmental Levy on Plastic Bags 1 April 2021
Part 3B Environmental Levy on Electricity Generated in the Republic 1 April 2021
Part 3C Environmental Levy on Electric Filament Lamps 1 April 2021
Part 3D Environmental Levy on Carbon Dioxide (CO2) Emissions of Motor Vehicles 1 April 2021
Part 3E Environmental Levy on Tyres 17 November 2017
Part 3F Environmental Levy on Carbon Emissions 31 March 2021
Part 5A Fuel Levy 7 April 2021
Part 5B Road Accident Fund Levy 7 April 2021
Part 6 Export Duty on Scrap Metal 26 February 2021
Part 7 Health Promotion Levy 1 April 2019
Part 7A Levy on Sugary Beverages 5 April 2019
Part 8 Ordinary Levy 8 March 2010
Schedule No 2 Anti-dumping, Countervailing and Safeguard Duties on Imported Goods 12 March 2021
Schedule No 3 Industrial Rebates of Customs Duties 5 February 2021
Schedule No 4 General Rebates of Customs Duties, Fuel Levy and Environmental Levy 5 February 2021
Schedule No 5 Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy 24 January 2020
Schedule No 6 Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy 7 April 2021
Schedule No 8 Licences 29 January 2021
Schedule No 10
Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)
Any reference to the Kingdom of Swaziland and BLNS in any provision of this Schedule shall, with effect from 19 April 2018, be deemed to be a reference to the Kingdom of Eswatini and BELN, respectively, in terms of the provisions which existed before 19 April 2018 
30 September 1999
Part 1A Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa 30 September 1999

Part 1B

Economic Partnership Agreement (EPA) between the SADC EPA States, of the one Part and the European Union and its Member States, of the other Part 21 October 2016
Part 1C Economic Partnership Agreement between the Southern African Customs Union (SACU) Member States and Mozambique, of the One Part and the
United Kingdom of Great Britain and Northern Ireland, of the Other Part
1 January 2021
Part 2 Treaty of the Southern African Development Community (SADC) and Protocols concluded under the provisions of Article 22 of the Treaty 12 September 2000
Part 3 Agreement between the Government of the Republic of South Africa and the Government of the United States of America regarding Mutual Assistance between their Customs Administrations 24 August 2000
Part 4 Southern African Customs Union (SACU) Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland 21 October 2002
Part 5 Memorandum of Understanding between the Government of the Republic of South Africa and the Government of the People’s Republic of China on promoting Bilateral Trade and Economic Co-operation 28 August 2006
Part 6 Free Trade Agreement between the EFTA States and the SACU States 1 July 2006
Part 6B
Part 6C
Part 6D
Part 6E

Part 7

Preferential Trade Agreement between MERCOSUR and SACU 21 October 2016

Part 8

Agreement establishing the African Continental Free Trade Area (AfCFTA) 1 January 2021

Table of Contents

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