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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.
 
Publication Details
DateGG and Notice NumbersDescriptionImplementation Date
22 October 2021
New!
GG
R

The Explanatory Memorandum elaborates on specific changes included in the amendments of the Schedules to the Customs and Excise Act, 1964, in terms of the Harmonised System (HS) 2022

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 1 to Schedule No. 1, by the insertion, substitution and deletion of various notes, to implement the recommendations made by the WCO in order to implement HS 2022

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 1 to Schedule No. 1, to implement the recommendations made by the WCO, in order to implement HS 2022 on a 6-digit international level as well as the consequential amendment on a national (8-digit) level

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 2A to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 2B to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 3D to Schedule No. 1 as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 3E to Schedule No. 1, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 1 to Schedule No. 3, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 2 to Schedule No. 4, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Part 3 to Schedule No. 5, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
GG
R

Amendment to Schedule No. 6, as a consequence of the implementation of HS 2022 in Part 1 of Schedule No. 1

With effect from 1 January 2022
22 October 2021
New!
Correlation Table Schedule 1 Part 1The correlation table serves as a guide to assist with the transposition of goods on a national level but has no legal status 
22 October 2021
New!
Correlation Table other Schedules

The correlation table serves as a guide to assist with the transposition of goods on a national level but has no legal status

 
22 October 2021
New!
FAQFAQs for HS2022 
22 October 2021
New!
GG
R

Amendment to Part 1 of Schedule No. 1, to give effect to the phase down of the rates of duty for 2022, in terms of the Economic Partnership Agreement (EPA)

With effect from 1 January 2022
17 September 2021GG 45170
R.871

Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 7325.91, in order to increase the general rate of customs duty on grinding balls from free of duty to 15% – ITAC Report No. 638

17 September 2021
27 August 2021GG 45057
R.758

Correction Notice – By the substitution of the reference to rebate item “317.03” with rebate item “317.04” where it appears in refund item 538.00/00.00/04.00 published through Notice No. R. 728 of Government Gazette No. 44983 dated 13 August 2021

27 August 2021
23 August 2021GG 45032
R.752

Amendment to Part 1 of Schedule No. 2, by the deletion as well as substitution of various items under item 201.02, in order to maintain the anti-dumping duties on frozen bone-in portions of the species Gallus domesticus originating in or imported from Germany, the Netherlands and the United Kingdom – ITAC Report No. 666

23 August 2021
20 August 2021GG 45004
R.740

Imposition of provisional payment in relation to anti-dumping against the alleged dumping of clear float glass originating in or imported from Malaysia classifiable under tariff subheadings 7005.29.17; 7005.29.23; 7005.29.25; 7005.29.35; 7005.29.45; 7005.29.55 and 7005.29.65 – ITAC Report No. 664

With effect from 20 August 2021 up to and including 18 February 2022
13 August 2021GG 44983
R.730

Amendment to Part 1 to Schedule No. 3, by the substitution of Note 8.3 as well as the Notes to items 317.00 and 317.07, as a consequence to the implementation of APDP Phase II

With retrospective effect from 1 July 2021
13 August 2021GG 44983
R.729

Amendment to Part 1 to Schedule No. 4, by the substitution of the description in item 410.03/87.00/01.02 in order to include reference of new rebate item 307.04, as a consequence to the implementation of APDP Phase II

With retrospective effect from 1 July 2021
13 August 2021GG 44983
R.728

Amendment to Part 3 to Schedule No. 5, by the insertion of item 538.00/0.00/04.00, as a consequence to the implementation of APDP Phase II

With retrospective effect from 1 July 2021
13 August 2021GG 44983
R.727

Amendment to Part 4 to Schedule No. 6, by the substitution of Note 4 in order to include the reference to rebate item 317.04, as a consequence to the implementation of APDP Phase II

With retrospective effect from 1 July 2021
2 August 2021GG 44923
R.671

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.03/7318.15.39/01.08, in order to extend the safeguard measures on imports of screws fully threaded with hexagon heads made of steel at a rate of 35,6% – ITAC Report No. 668

With effect from 2 August 2021 up to and including 1 August 2022
2 August 2021GG 44923
R.672

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.03/7318.15.39/01.08, in order to extend the safeguard measures on imports of screws fully threaded with hexagon heads made of steel at a rate of 30,6% – ITAC Report No. 668

With effect from 2 August 2022 up to and including 1 August 2023
2 August 2021GG 44923
R.673

Amendment to Part 3 to Schedule No. 2, by the substitution of item 260.03/7318.15.39/01.08, in order to extend the safeguard measures on imports of screws fully threaded with hexagon heads made of steel at a rate of 25,61% – ITAC Report No. 668

With effect from 2 August 2023 up to and including 1 August 2024
9 July 2021GG 44820
R.597

Amendment to Part 1 of Schedule No. 2, by the deletion of  Anti-Dumping items 204.05/2004.10.2/01.07; 204.05/2004.10.2/02.07; 204.05/2004.10.2/03.07; 204.05/2004.10.2/04.07; 204.05/2004.10.2/05.07; and 204.05/2004.10.2/06.07 in order to terminate the anti-dumping duties on frozen potato chips originating in or imported from Belgium and the Netherlands – ITAC Report 657

With retrospective effect from 26 January 2021
9 July 2021GG 44820
R.596

Amendment to Part 6 of Schedule No. 1, by the removal of the Statistical unit column ensure that there is no duplication of the statistical unit in Part 6 of Schedule No. 1 as the statistical unit in Part 1 of Schedule No. 1 will be utilised for declaration processing

With effect from 1 August 2021
9 July 2021GG 44820
R.598

Amendment to Part 1 of Schedule No. 1, by the substitution of notes 9 and 10 in Chapter 99 in order to include the use of the consolidated tariff subheadings to be used for other rebate items that allow for duty relief on personal and household effects

9 July 2021

2 July 2021

GG 44792
R.570

Amendment to Part 1 of Schedule No. 2, by the deletion of  Anti-Dumping items 204.05/2004.10.2/01.07; 204.05/2004.10.2/02.07; 204.05/2004.10.2/03.07; 204.05/2004.10.2/04.07; 204.05/2004.10.2/05.07; and 204.05/2004.10.2/06.07 in order to terminate the anti-dumping duties on frozen potato chips originating in or imported from Belgium and the Netherlands – ITAC Report 657

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 19,17c/kg and 28,76c/kg to Free of duty respectively, in terms of the existing variable tariff formula – Minute M02/2021

2 July 2021

25 June 2021GG 44759
R.550

Amendment to Part 1 of Schedule No. 4, by the substitution of Note 2 to Rebate Item 407.00, in order to correct the reference to rebate item 407.01/00.00/01.02 to 407.01/00.00/02.00

 25 June 2021
25 June 2021GG 44759
R.549

Amendment to Part 5 of Schedule No. 5, by the substitution of Note 5, in order to correct the reference to rebate to read as refund

 25 June 2021
25 June 2021GG 44759
R.548

Amendment to Part 6 of Schedule No. 5, by the substitution of Note 4 ,in order to correct the reference to rebate to read as refund

 25 June 2021

25 June 2021

GG 44759
R.554

Amendment to Notes 5 and 8 to Chapter 98 in Part 1 of Schedule No. 1, in order to include reference of new rebate item 307.04, to implement APDP Phase II – ITAC Minute M10/2020

With effect from 1 July 2021

25 June 2021

GG 44759
R.552

Amendment to Part 1 of Schedule No. 3, by the insertion of new Notes and item 317.04, to provide for APDP Phase II – ITAC Minute 10/2020

With effect from 1 July 2021

25 June 2021

GG 44759
R.553

Amendment to Part 2 of Schedule No. 4, in order to include new rebate item 317.04 and to remove the reference to “production rebate credit certificate (PRCC)” and insert production rebate certificate (PRC) as well as the insertion of various new rebate items, to give effect to APDP Phase II – ITAC Minute M10/2020

With effect from 1 July 2021

25 June 2021

GG 44759
R.551

Amendment to Part 3 of Schedule No. 5, in order to amend Notes to item 537.00 to include new rebate item 317.04 and make provision for production rebate certificate (PRC) as well as insertion of new refund items 537.04, to give effect to APDP Phase II – ITAC Minute M10/2021

With effect from 1 July 2021
18 June 2021GG 44426
R.542

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 310.01/2815.12/09.06 in order to create a rebate provision for Sodium Hydroxide (Caustic Soda) in aqueous solution for the manufacture of semi-chemical fluting paper – ITAC Report No. 617

18 June 2021
14 June 2021GG 44705
R.523

Amendment to Notice No. R.368 of Government Gazette No. 44473, in order to change the effective date to 1 August 2021, the substitution of Notes 5 and 7 and header of rebate item 406,05 to the Schedules of the Customs and Excise Act, 1964

With effect from 1 August 2021
14 June 2021GG 44705
R.524

Amendment to Notices Numbers R.360, 361, 362, 363, 364, 365, 366, and 367 of Government Gazette No. 44473, in order to change the effective date to 1 August 2021 to the Schedules of the Customs and Excise Act, 1964

With effect from 1 August 2021
28 May 2021GG 44635
R.460

Amendment to the General Notes to Schedule No. 1, to change the reference from “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

28 May 2021
28 May 2021GG 44635
R.461

Amendment to Part 1 of Schedule No. 1, to amend the rate of duty column headed “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

28 May 2021
28 May 2021GG 44635
R.459

Amendment to Part 6 of Schedule No. 1, to amend the rate of duty column headed “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

28 May 2021
28 May 2021GG 44635
R.458

Amendment to the Schedule No. 10, to change the reference from “EU” to read as “EU / UK” in order to clarify the applicability of good imported from the EU to also be applicable to goods imported from the UK and Ireland as per the SACU-M UK EPA agreement

28 May 2021
28 May 2021GG 44635
R.457

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 320.01/6005.3/01.05 in order to create a rebate facility for warp knit fabrics classifiable in tariff heading 60.05, for use in the manufacture of upholstered furniture – ITAC Report No. 647

28 May 2021
21 May 2021GG 44601
R.441

Amendment to Part 1 of Schedule No. 1, by the insertion of tariff subheading 8479.89.50, in order to increase the rate of customs duty on foot-operated grease guns from free of duty to 10% – ITAC Report No. 635

21 May 2021
14 May 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 44410
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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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:
* Note the time of tabling
12 February 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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 2021GG 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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