Tariff Amendments 2024

Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.15/8482.99.17/01.08 in order to provide for a temporary rebate provision for the importation of certain outer rings of journal roller bearings, classifiable in tariff subheading 8482.99.17 (ITAC Report 660)

• Notice R.4755

26 April 2024

Amendment to Part 1 of Schedule No. 1, by the insertion of Additional Note 8 to Chapter 22 in order to facilitate the correct classification of fermented fruit beverages and mead as the end product of fermentation

• Notice R.4725

19 April 2024

Amendment to Part 1 of Schedule No. 1, to implement the correct AfCFTA rates of duty on various tariff subheading to align with the AfCFTA Agreement

• Notice R.4601

5 April 2024

Amendment to Part 1 of Schedule No. 1, by the reduction in the AfCFTA rates of duty, with retrospective effect from 31 January 2024, being the date the Agreement was implemented

• Notice R.4599

With retrospective effect from 31 January 2024

Amendment to Part 1 of Schedule No. 1, by the reduction in the rates of duty on minced anchovies as recommended in Commission’s Report 719, with retrospective effect from 1 March 2024, being the date the amendment was implemented

• Notice R.4600

With retrospective effect from 1 March 2024

Amendment to Part 3A of Schedule No. 1, by an increase of 4c/bag in the rate of environmental levy on plastic bags from 28c/bag to 32c/bag to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024

• Notice R.4551

With effect from 1 April 2024

Amendment to Part 3C of Schedule No. 1, by an increase of R5/lamp in the rate of environmental levy on electric filament lamps from R15/lamp to R20/lamp to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024

• Notice R.4552

With effect from 1 April 2024

Amendment to Part 3D of Schedule No. 1, by an increase of R14 per g/km CO₂ in the rate of motor vehicle carbon dioxide emissions levy from R132 to R146 on new passenger vehicles on emissions exceeding 95g/km and, by R19 per g/km CO₂ from R176 and R195 on new double cab vehicles on emissions exceeding 175g/km, respectively to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024

• Notice R.4553

With effect from 1 April 2024

Amendment to Part 3F of Schedule No. 1, by an increase of R31 per tonne in the rate of environmental levy on carbon dioxide equivalent from R159 to R190 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024

• Notice R.4554

With retrospective effect from 1 January 2024

Amendment to Part 5A of Schedule No. 1, by the substitution of Notes 7(a)(vi) and b(vi) in order to change the density factors for the calculation of the carbon fuel levy from 0.75 to 0.7405 kilogram per litre for petrol and from 0.0845 to 0.8255 kilogram per litre for diesel to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024

• Notice R.4555

With retrospective effect from 1 January 2024

Amendment to Part 5A of Schedule No. 1, by substitution to Note 8 as well the increase of 1c in the carbon fuel levy from 10c/li to 11c/li for petrol and from 11c/li to 14c/li for diesel, respectively to give effect to the Budget proposals announced by the Minister of Finance on 21 February 2024

• Notice R.4556

With effect from 3 April 2024

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to include imports originating in or imported from the Republic of the Philippines to be subject to safeguard duties with a rate of 48,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft)  (Minute 11/2023)

• Notice R.4511

15 March 2024 up to and including 23 July 2024

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to include imports originating in or imported from the Republic of the Philippines to be subject to the safeguard duties of a rate of 46,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) (Minute 11/2023)

• Notice R.4512

24 July 2024 up to and including 23 July 2025

Amendment to Part 3 of Schedule No. 2, by the substitution of safeguard items 260.03/7318.15.41/01.08; 260.03/7318.15.42/01.08 and 260.03/7318.16.30/01.08 to include imports originating in or imported from the Republic of the Philippines to be subject to the safeguard duties of a rate of 44,04% on threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) (Minute 11/2023)

• Notice R.4513

24 July 2025 up to and including 23 July 2026

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 increase the rate of customs duty on sugar from free of duty to 140.91c/kg in terms of the existing variable tariff formula – ITAC Minute 13/2023

• Notice R.4514

15 March 2024

Amendment to Part 1 of Schedule No. 1, by the deletion of tariff subheadings 1604.20.30 and 1604.20.35 as well as the insertion of tariff subheadings 1604.20.31; 1604.20.39 and 1604.20.45 in order to give effect to the Ministerial directive to reduce the general rate of customs duty on canned minced anchovies from 25% to a specific duty of 6c/kg (ITAC Report 719)

• Notice R.4441

1 March 2024

Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.06/3823.13/01.06 in order to create a temporary rebate provision for tall oil fatty acids classifiable in tariff subheading 3823.13 (ITAC Report 689)

• Notice R.4440

1 March 2024

Amendment to Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.1/01.07 in order to reduce the extent of rebate from “Full duty less 30%” to “Full duty less 12%”, for the importation of meat and edible offal of the species Gallus Domesticus (ITAC Report 726)

• Notice R.4442

With retrospective effect from 26 January 2024

Amendment to Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07 in order to increase the extent of rebate from “Full duty less 25%” to “full duty less 37%”, for the importation of meat and edible offal of the species Gallus Domesticus (ITAC Report 726)

• Notice R.4439

1 March 2024

21 February 2024

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2024 at 14:27

• Taxation Proposals

21 February 2024

Note the time of tabling as 14:27

Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA) – allocations for 2023

• Notice R.4372

Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA) – re-allocations for 2022

• Notice R.4373

Amendment to Part 1 of Schedule No. 2, by the insertion of items 215.02/7210.49.10/01.08; 215.02/7210.49.10/02.08 and 215.02/7210.49.10/03.08 in order to impose anti-dumping duties on imports of other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, otherwise plated or coated with zinc, of a thickness of less than 0,45 mm. originating in or imported from the Peoples Republic of China (ITAC Report 720)

• Notice R.4370

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 307.08/4002.19.90/01.08 in order to create a rebate provision for customs duty applicable to synthetic rubber, classifiable in tariff subheading 4002.19.90 used in the manufacture of tyres, classifiable in tariff heading 40.11 (ITAC Report 625)

• Notice R.4371

Amendment to Part 1 of Schedule No. 2, by the insertion of the exporter name “Cooper (Kunshan) Tire Co. Ltd.”, with retrospective effect from 28 July 2023, under the list of companies that qualify to receive a weighted average anti-dumping duty of 14,56%, as well as the corrections to the names of Double Coin Group (Jiang Su) Tyre Co., Ltd and Qingdao Fullrun Tyre Tech Corp., Ltd, with effect from the publication date of this notice, as well as excluding the following companies from the list of companies qualify for the weighted average Anti-dumping duty of 14,56% as their responses were submitted after the deadline date and should therefore be subjected to the residual anti-dumping duty of 41,47%: Qingzhou Detail International Trading Co., Ltd., Shandong Gallop Rubber Co., Ltd., Wuchan Zhongda Chemical Group Co., Ltd., Navigator Rubber Co., Ltd., and Guangrao Taihua International Trade Co., Ltd with effect form date of publication of this Notice, on the investigation on new pneumatic tyres of rubber of a kind used on motor cars and on buses or lorries originating in or imported from the Peoples Republic of China in report 714 as implemented in Government Gazette 49047, Notice No. R3735 dated 28 July 2023 (ITAC Minute M08/2023)

• Notice R.4303

Correction Notices to effect corrections to –

• Part 1 of Schedule No. 1, by the deletion of tariff subheadings 1212.99.11, 1212.99.13, 1212.99.19, 1212.99.90, 7210.61.10, 7210.70.10, 7219.11.90, 7219.12.90, 7219.13.90, 7219.14.90, 7219.21.90, 7219.22.90, 7219.23.90, 7219.24.90, 7219.31.90, 7219.32.90, 7219.33.90, 7219.34.90, 7219.35.90, 7219.90.90, 7220.12.90, 7220.20.90, 7220.90.90 ,7314.39, 9401.91.20, 9401.99.20, 9403.20 and 9403.70, where it appears under substitutions in Notice No. R.4281 of Government Gazette No. 50045 on 26 January 2024;
• Schedule No. 1, by the substitution of the date “** November 2023” with “31 January 2024” in the General Note O.5.(b) where it appears in Notice No. R.4287 of Government Gazette No. 50045 on 26 January 2024; and
• Part 1 of Schedule No. 1, by the substitution of the rate of duty under tariff subheading 8207.19.10 from “9” to “9%” where it appears under substitutions in Notice No. R.4281 of Government Gazette No. 50045 on 26 January 2024.

• Notice R.4294

Correction Notice to effect corrections to Part 1 of Schedule No. 3, by the substitution of the preamble where it appears in Notice No. R.4285 of Government Gazette No. 50045 on 26 January 2024 to replace the wording “with effect from 26 January 2024 up to and including 25 January 2026” with “with effect from 25 January 2026”

• Notice R.4293

Amendment to Part 1 of Schedule No. 1, by the substitution of various tariff subheadings to implement changes to the rates of customs duties in terms of the African Continental Free Trade Area (AfCFTA) Agreement

• Notice R.4281

Amendment to Schedule No. 1, by the insertion of Notes in Part F in the General Notes and substitution of Appendix IV to Annex 2 on Rules of Origin in Part F, to implement the African Continental Free Trade Area (AfCFTA) Agreement

• Notice R.4286

Amendment to Schedule No. 1, by the substitution of General Note O, to implement the African Continental Free Trade Area (AfCFTA) Agreement

• Notice R.4287

Amendment to Part 2A of Schedule No. 1, by the substitution of tariff items 104.37.19 and 104.37.21 in order to increase the rates of excise duty for heated tobacco products, to give effect to the Budget proposals announced by the Minister of Finance on 22 February 2023

• Notice R.4283

Amendment to Part 1 of Schedule No. 3, by the creation of a full-duty rebate facility on titanium dioxide classifiable under tariff subheading 3206.11, for use in the manufacture of white masterbatch, classifiable in tariff heading 3206.19.90 (ITAC Report 670)

• Notice R.4288

Amendment to Part 1 of Schedule No. 3, review of rebate item 311.18/63.09/01.04 applicable to “wiping rags” (ITAC Report 694)

• Notice R.4285

With effect from 26 January 2024 up to and including 25 January 2026

Amendment to Part 2 of Schedule No. 4, by the creation of temporary rebate provisions under item 460.03 for the importation of meat and edible offal of the species Gallus Domesticus classifiable under tariff subheading 0207.1– ITAC Report 726

• Notice R.4282

Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.15./7301.10/01.06 in order to provide for the creation of a temporary rebate of the customs duty for the importation of sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements excluding those that are cold-rolled (cold-reduced) classifiable under tariff subheading 7301.10 (ITAC Report 690)

• Notice R.4289

Amendment to Part 2 of Schedule No. 4, by the creation of temporary rebate provisions for the importation of certain flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated, classifiable under tariff subheadings 7208.26 and 7208.27 (ITAC Report 662)

• Notice R.4280

Amendment to Part 2 of Schedule No. 4, by the creation of a temporary rebate provision for the importation of certain cold-rolled steel and painted steel classifiable under tariff subheadings 7211.29 and 7212.40 (ITAC Report 612)

• Notice R.4290

Correction Notice R.4267 –

• by the deletion of tariff subheadings 7225.92.20, 7225.92.30, 7225.92.40 and 7225.92.50 where it appears under insertions in Notice No. R. 4262 of Government Gazette No. 50012 on 19 January 2024, with retrospective effect from 1 January 2024; and
• by the substitution of the wording “of” with “or” in the article description of tariff subheading 3002.41.63 where it appears under insertions in Notice No. R. 4262 of Government Gazette No. 50012 on 19 January 2024, with retrospective effect from 1 January 2024.

Amendment to Part 1 of Schedule No. 2, by the imposition of definitive anti-dumping duties on windscreens for vehicles, classifiable in tariff subheading 7007.21.20, originating in or imported from China (ITAC Report 722)

• Notice R.4265

Amendment to Part 1 of Schedule No. 1, to provide for technical amendments, by the insertion of new 8-digit tariff subheadings under Chapters 5, 12, 20, 30, 41 and 72

• Notice R.4262

Amendment to Part 1F of Schedule No. 6, by the substitution of Note 1 to remove the reference to rebate item 623.01, as it no longer exists

• Notice R.4261

Amendment to Part 1 of Schedule No. 1, by the insertion tariff subheading 2009.89.55 and 2009.90.15 to provide for nut juices in subheading 2009.89 and mixtures of nut juices in subheading 2009.90

• Notice R.4260

Amendment to Part 2 of Schedule No. 4, by the creation of a temporary rebate provision for the importation of optic fibre cables and electrical apparatus, classifiable under tariff subheading 8544.70, used in the international submarine optical fibre cable infrastructure, as well as the creation for a temporary rebate provision for electrical apparatus for making connections to or in electrical circuit, for a voltage not exceeding 1000 volts, other, classifiable under tariff subheading 8536.90.90, for use in international submarine optical fibre cable infrastructure (ITAC Report 614)

• Notice R.4263

Amendment of Appendix II to Annex 1 of the SADC Protocol on Trade, where it appears in Part B to the General Notes in Schedule No. 1, is being amended to substitute the 12-block SADC Certificate of Origin template with the 13-block SADC Certificate of Origin template as agreed on the 28th meeting of the SADC CMT

• Notice R.4264