Tariff Amendments 2025

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
2 May 2025
New!
GG
R

Amendment to Part 3 of Schedule No. 2, by the insertion of various items under item 260.03, in order to implement safeguard measures on the importation of hot-rolled steel products classifiable under Chapter 72 at a rate of 13% (ITAC Report No. 740)

Up to and including 1 May 2026
2 May 2025
New!
GG
R

Amendment to Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to reduce the rate of safeguard measures on the importation of hot-rolled steel products classifiable under Chapter 72 from 13% to 11% (ITAC Report No. 740)

With effect from 2 May 2026 up to and including 1 May 2027
2 May 2025
New!
GG
R

Amendment to Part 3 of Schedule No. 2, by the substitution of various items under item 260.03, in order to reduce the rate of safeguard measures on the importation of hot-rolled steel products classifiable under Chapter 72 from 11% to 9% (ITAC Report No. 740)

With effect from 2 May 2027 up to and including 1 May 2028
25 April 2025GG 52564
R.6153

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

With retrospective effect from 1 September 2024 up to and including 31 December 2024
25 April 2025GG 52564
R.6152

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

With retrospective effect from 1 January 2025
25 April 2025GG 52564
R.6155

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

With retrospective effect from 1 September 2024 up to and including 31 December 2024
25 April 2025GG 52564
R.6154

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

With retrospective effect from 1 January 2025
17 April 2025GG 52525
R.6129

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 18.35c/kg and 27.52c/kg, respectively to 54.95c/kg and 82.42c/kg, in terms of the existing variable tariff formula (ITAC Minute M12/2024)

17 April 2025
11 April 2025GG 52491
R.6108

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 286.25c/kg to 377.35c/kg in terms of the existing variable tariff formula (ITAC Minute 14/2024)

11 April 2025
11 April 2025GG 52491
R.6109

Amendment in Part 3F of Schedule No. 1, by an increase of R46 per tonne in the rate of environmental levy on carbon dioxide equivalent from R190 to R236 per tonne to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025

With retrospective effect from 1 January 2025
11 April 2025GG 52491
R.6110 

Amendment to Part 5A of Schedule No. 1, by the substitution of Notes 7(b) in order to provide for the newly inserted items included under item 195.13 in Part 5A of Schedule No. 1 as promulgated in the Taxation Laws Amendment Act, 2025 in Government Gazette No. 51829 on 24 December 2024

With retrospective effect from 1 January 2002
4 April 2025GG 52448
R.6088

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 234.89c/kg to 286.25c/kg in terms of the existing variable tariff formula (ITAC Minute 13/2024)

4 April 2025
4 April 2025GG 52448
R.6089

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 42.20c/kg and 63.29c/kg, respectively to 18.35c/kg and 27.52c/kg, in terms of the existing variable tariff formula (ITAC Minute M09/2024)

4 April 2025
4 April 2025GG 52448
R.6090

Amendment to Part 1 of Schedule No. 1, by the deletion and insertion of various tariff subheadings under tariff heading 44.11 as well the insertion of Additional Note 1 to Chapter 44 to provide for ad hoc technical amendments

4 April 2025
4 April 2025GG 52448 
R.6087

Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 306.01/2815.11/03.06 to provide for a rebate facility on solid sodium hydroxide (caustic soda), classifiable under tariff subheading 2815.11, for conversion into sodium hydroxide in aqueous solution, classifiable under tariff subheading 2815.12 – ITAC Report 731

4 April 2025

1 April 2025

GG 52436
R.6079

Amendment in Part 1 of Schedule No. 1, by the substitution of tariff subheadings 8517.13.10, 8517.14.10, 8517.62.20 and 8517.69.10 to provide for a flat rate of 9% on smartphones with a price greater than R2 500 to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025

1 April 2025

1 April 2025

GG 52436
R.6080

Amendment to Part 2B of Schedule No. 1, by the substitution of tariff items 124.37.05/8517.13.10, 123.37.07/8517.14.10, 124.37.11/8517.62.20 and 124.37.15/8517.69.10, to provide for a flat rate of 9% on smartphones with a price greater than R2 500 to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025

1 April 2025

1 April 2025

GG 52436
R.6078

Amendment in Part 5A of Schedule No. 1, by substitution to Note 8 for an increase of 3c/li in the carbon fuel levy from 11c/li to 14c/li for petrol and from 14c/li to 17c/li for diesel, respectively, to give effect to the Budget proposals announced by the Minister of Finance on 12 March 2025

2 April 2025

14 March 2025GG 52263
R.5978

Imposition of provisional payment in relation to anti-dumping duties against the increased imports of other screws fully threaded with hexagon heads and other bolts with hexagon heads excluding bolt ends, screw studs and screw studding, classifiable under tariff subheadings 7318.15.39 and 7318.15.43 respectively, originating in or imported from the People’s Republic of China (ITAC Report No. 745)

14 March 2025 up to and including 13 September 2025

12 March 2025 

Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2024 at 14:32

12 March 2025

Note the time of tabling as 14:32

21 February 2025

GG 52153
R.5898

Amendment to Part 1 of Schedule No. 2, by the insertion of item 204.05/2102.10/01.06, in order to impose anti-dumping duty on imports of active yeast imported from or originating from the Republic of Zimbabwe (ITAC Report 741)

21 February 2025

21 February 2025

GG 52150
R.5879

Amendment to Schedule No. 1, by the substitution of paragraph 1 of General Note O, to include Morocco, Burundi and Uganda as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement

21 February 2025

21 February 2025

GG 52150
R.5878

Amendment to Schedule 1, by the substitution of Appendix IV to Annex 2 on Rules of Origin in the General Notes, to facilitate ease of preferential trade among the implementing countries under the African Continental Free Trade Area (AfCFTA) Agreement

21 February 2025

14 February 2025

GG 52084
R.5854

Amendment to Part 1 of Schedule No. 1, by the insertion of Additional Notes 2 and 3 to Chapter 30 as well as the insertion of tariff subheadings 3004.90.20 and 3004.90.30 in order to provide clarity on where supplements, herbal or homeopathic preparations should be classified

14 February 2025

 

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