On 20 September 2024, the South African Revenue Service (SARS) announced an increase in the ‘General’ rate of customs duty, from free to 5% ad valorem, in Schedule No.1 Part 1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) on “plate-type heat exchange elements for air pre-heaters”, classifiable in tariff subheading 8404.90.10, and “other”, classifiable in tariff subheading 8404.90.90.
The reasoning for the increase is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.718.