On 12 June 2026, the South African Revenue Service (SARS) announced the retrospective substitution, from 01 September 2025 up to and including 31 December 2025, of the substitution of General Note N in Schedule No.1 of the Customs and Excise Act, 1964 (Ordinary Customs Duty) to amend the reallocation of tariff rate quotas (TRQs) on cheese and cereal-based preparations pertaining to the Southern African Customs Union and Mozambique (SACUM)-United Kingdom (UK).