Customs

China’s non-reciprocal zero-tariff treatment: Rule amendment

On 19 June 2026, the South African Revenue Service (SARS) announced the publication of a correction notice of the Rule under Section 46A to the Customs and Excise Act, 1964, in relation to the non-reciprocal zero-tariff treatment for goods exported from the Republic of South Africa to the People’s Republic of China. The Rule correction is applied with retrospective effect from 01 May 2026. 

The correction notice relates to the withdrawal of the correction notice in the Government Gazette of 03 June 2026. 

The correction notice reads, “The Government Gazette notice of 28 May 2026 is hereby corrected by the deletion in Rule 46A6.06(a) of the expression “pro” where it occurs after the full stop; and the replacement in Rule 46A6.17(a), in the words preceding subparagraph (i), of the expression “from the People’s Republic of China” by the expression “from the Republic”.”

The Rule Amendment is accessible at:

https://www.sars.gov.za/wp-content/uploads/RulesAmendments/Legal-LSec-CE-RA-2026-09-R7607-GG-54854-Withdrawal-of-correction-notice-and-Correction-Notice-ito-Non-reciprocal-zero-tariff-goods-exported-RSA-to-China-19-June-2026.pdf

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