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Tariff Amendments 2021

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above.
 
The implementation date has been indicated in bold where it differs from the publication date of a particular Notice for ease of reference.
 
Notes 
The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the SARS website without the publication details and then replaced as soon as the details are received on the next day.
 
Publication Details Description Implementation Date
Date GG and
Notice Numbers
14 May 2021
New!
GG.44578
R.426

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from free of duty to 19,17c/kg and 28,76c/kg respectively, in terms of the existing variable tariff formula – Minute 01/2021

14 May 2021
7 May 2021 GG.44546
R.409

Amendment to Part 1 of Schedule No. 1 by the insertion of tariff subheading 6506.10.20 in order to reduce the rate of customs duty on other safety headgear from 25% to free – Report 611

7 May 2021
23 April 2021 GG.44473
R.368

Amendment to Part 1 of Schedule No. 4, by the substitution of Notes to rebate item 406.00 as well as the amendment of various items under 406.02, 406.03, 406.05 and 406.07, in order to regulate purchases made by diplomats at licensed special shops

With effect from 1 July 2021
23 April 2021 GG.44473
R.367

Amendment to Part 1A of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00 in Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

With effect from 1 July 2021
23 April 2021 GG.44473
R.366

Amendment to Part 1B of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00 in Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

With effect from 1 July 2021
23 April 2021 GG.44473
R.365

Amendment to Part 1C of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4, the removal of the reference to rebate item “406.01” applicable to the President as well as the substitution of Note 8 to item 620.24, to amend the reference “customs and excise manufacturing warehouse (VM)” with “customs and excise special manufacturing warehouse (SVM)” 

With effect from 1 July 2021
23 April 2021 GG.44473
R.364

Amendment to Part 1D of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

With effect from 1 July 2021
23 April 2021 GG.44473
R.363

Amendment to Part 1E of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

With effect from 1 July 2021
23 April 2021 GG.44473
R.362

Amendment to Part 1F of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 as well as the removal of the reference to rebate item “406.01” applicable to the President

With effect from 1 July 2021
23 April 2021 GG.44473
R.361

Amendment to Part 2 of Schedule No. 6, as a consequence to the amendment to Part 1 of Schedule No. 4 in order to remove the reference to the President

With effect from 1 July 2021
23 April 2021 GG.44473
R.360

Amendment to Part 3 of Schedule No. 6, as a consequence to the amendment of Notes to rebate item 406.00

With effect from 1 July 2021
9 April 2021 GG.44428
R.329

Amendment to Part 1 of Schedule No.1, by the amendment of various tariff subheadings under Chapter 49 as well as the insertion of Additional Note 6, in order to create seperate
8-digit tariff subheadings for banknotes, postage stamps and revenue stamps

9 April 2021
1 April 2021 GG.44410
R.308

Amendment to Part 3F of Schedule No. 1, by an increase of 5.2 per cent in the rate of environmental levy on carbon dioxide equivalent from R127 to R134 per tonne, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021

With retrospective effect from 1 January 2021
1 April 2021 GG.44410
R.311

Amendment to Part 5A of Schedule No. 1, by an increase of 15c/li in the rate of the general fuel levy from 370c/li to 385c/li and 355c/li to 370c/li on petrol and diesel respectively, the substitution to Note 8 as well the increase of 1c in the carbon fuel levy from 7c/li to 8c/li for petrol and from 8c/li to 9c/li for diesel, respectively, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021

With effect from 7 April 2021
1 April 2021 GG.44410
R.310

Amendment to Part 5B of Schedule No. 1, by an increase of 11c/li in the RAF levy from 207c/li to 218c/li on both petrol and diesel, to give effect to the Budget proposals announced by the Minister of Finance on 24 February 2021

With effect from 7 April 2021
1 April 2021 GG44410
R.312

Amendment to Part 3 of Schedule No. 6, as a consequence of the increase in the fuel and RAF levy as announced by the Minister of Finance in his budget speech of 24 February 2021; the diesel refund provisions are adjusted accordingly

With effect from 7 April 2021
1 April 2021 GG.44384
R.304

Imposition of provisional payment in relation to anti-dumping against the alleged dumping of pasta originating in or imported from Egypt, Latvia, Lithuania and Turkey classifiable in tariff heading 1901.11 and 1901.12 – ITAC Report No. 655

With effect from 1 April 2021 up to and including 16 September 2021
10 March 2021 GG.44251
R.190

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 10,27c/kg and 15,41c/kg to Free respectively, in terms of the existing variable tariff formula – Minute 11/2020

10 March 2021
5 March 2021 GG.44230
R.181

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to reduce the rate of customs duty on sugar from 527,75c/kg to 414,85c/kg in terms of the existing variable tariff formula – Minute M09/2020

5 March 2021
3 March 2021 GG.44220
R.166

Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA)

With retrospective effect from 1 January 2021
26 February 2021 GG.44194
R.147

Amendment to Part 6 of Schedule No. 1, by the insertion of Note 4 as well as the substitution of various items under export tax item 193.00, in order to insert the African Continental Free Trade Agreement (AfCFTA) column and reduce the rate of export duty as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021 to free until 31 July 2021

With effect from 1 March 2021 up to and including 31 July 2021
26 February 2021 GG.44198
R.150

Amendment to Part 6 of Schedule No. 1, by the substitution of the export tax rates under export tax item 193.00, as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021

With effect from 1 August 2021
24 February 2021  

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2021 at 14:30

24 February 2021

* Note the time of tabling

12 February 2021 GG.44151
R.87

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 54,42c/kg and 81,63c/kg to 10,27c/kg and 15,41c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2020

12 February 2021
12 February 2021 GG.44152
R.88

Amendment to Part 1 of Schedule No. 1, by the insertion of tariff subheadings 3002.20.11; 3002.20.19 and 3002.20.90, in order to provide for vaccines for human medicine for inoculation against Coronavirus and its variants as well as other vaccines

12 February 2021
12 February 2021 GG.44153
R.89

Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA)

With retrospective effect from 1 September 2020 up to and including 31 December 2020
5 February 2021
New!
GG.44169
R.99

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 311.40/00.00/01.04, in order to create a rebate facility for yarns and textiles for use in the manufacture of apparel – ITAC Report No. 641

5 February 2021
5 February 2021
New!
GG.44169
R.98

Amendment to Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate facility for the importation on tinplate – ITAC Report No. 640

5 February 2021
5 February 2021
New!
GG.44169
R.97

Amendment to Part 1 of Schedule No. 1, by the substitution of Note 5 in Chapter 98 of Section XXII, in order to implement the policy directive for the inclusion of semi-knocked down vehicles kits as eligible products under the automotive production and development programme – ITAC Minute M03/2020

5 February 2021
29 January 2021 GG.44107
R.53

Amendment to Part 3 of Schedule No. 6 by the substitution of Note 6(a)(xii) to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020

With retrospective effect from 20 January 2021
29 January 2021 GG.44107
R.52

Amendment to Schedule 8 by the substitution of item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences

With retrospective effect from 1 June 2019
22 January 2021 GG.44090
R.33

Amendment to insert Part E in the Schedule to the General Notes, to implement the Rules of Origin contained in Protocol 1 to the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part

With retrospective effect from 1 January 2021
22 January 2021 GG.44090
R.32

Amendment to insert Part 1C to Schedule No. 10, to give effect to the implementation of the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part

With retrospective effect from 1 January 2021
22 January 2021 GG.44090
R.31

Amendment to Part 1 of Schedule No. 3, by the substitution of rebate item 306.02/5208.21/01.06, in order to increase the extent of rebate from full duty less 11% to full duty – ITAC  Report 628

22 January 2021
22 January 2021 GG.44090
R.36

Correction Notice – By the substitution of the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Notice No. R. 1404 of Government Gazette No. 44029 on 24 December 2020 in Note 8 to item 620.24

22 January 2021
8 January 2021 GG.44058
R.6

Amendment to Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate provision on Aluminium plates, sheets or strips – ITAC Report No. 622 

With retrospective effect from 31 December 2020

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