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.
Schedule NoPart NoDescriptionDate Updated
Index Index to Schedule No 1 
Country Codes List of Alphabetical Country Codes (ISO codes) 
Schedule No 1General Notes 

16 February 2024

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

 Part 1 – Chapters 1-99Ordinary Customs Duty19 April 2024
 Part 2ASpecific Excise Duties on locally manufactured or on imported goods of the same class or kind

21 February 2024

 Part 2BAd Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind15 June 2022
 Part 3Environmental Levy 
 Part 3AEnvironmental Levy on Plastic Bags1 April 2024
 Part 3BEnvironmental Levy on Electricity Generated in the Republic1 July 2012
 Part 3CEnvironmental Levy on Electric Filament Lamps1 April 2024
 Part 3DEnvironmental Levy on Carbon Dioxide (CO2) Emissions of Motor Vehicles1 April 2024
 Part 3EEnvironmental Levy on Tyres15 June 2022
 Part 3FEnvironmental Levy on Carbon Emissions1 April 2024
 Part 5AFuel Levy1 April 2024
 Part 5BRoad Accident Fund Levy7 April 2021
 Part 6Export Duty on Scrap Metal1 August 2021
 Part 7Health Promotion Levy1 April 2019
 Part 7ALevy on Sugary Beverages1 October 2022
 Part 8Ordinary Levy8 March 2010
Schedule No 2 Anti-dumping, Countervailing and Safeguard Duties on Imported Goods

15 March 2024

Schedule No 3 Industrial Rebates of Customs Duties16 February 2024
Schedule No 4 General Rebates of Customs Duties, Fuel Levy and Environmental Levy26 April 2024
Schedule No 5 Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy22 September 2023
Schedule No 6 Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy

18 January 2024

Schedule No 8 Licences29 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 1AAgreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa30 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 Part28 May 2021
 Part 1CEconomic 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
28 May 2021
 Part 2Treaty of the Southern African Development Community (SADC) and Protocols concluded under the provisions of Article 22 of the Treaty12 September 2000
 Part 3Agreement between the Government of the Republic of South Africa and the Government of the United States of America regarding Mutual Assistance between their Customs Administrations24 August 2000
 Part 4Southern 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 Swaziland21 October 2002
 Part 5Memorandum 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-operation28 August 2006
 Part 6Free Trade Agreement between the EFTA States and the SACU States1 July 2006
 Part 6B  
 Part 6C  
 Part 6D  
 Part 6E  

Part 7

Preferential Trade Agreement between MERCOSUR and SACU21 October 2016

Part 8

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

Table of Contents

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