On 16 August 2024, the South African Revenue Service (SARS) informed of the insertion of Additional Note 7, the substitution of tariff subheadings 8704.10.20 and 8704.10.30 in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964, to increase the ‘General’ rate of customs duty on articulated dump trucks with a gross vehicle mass exceeding 50 tonnes from free of duty to 10% ad valorem and the substitution of tariff subheading 8704.10.25, to amend the description by the insertion of ‘Other,’.
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) (ITAC) Report No.688.
