Customs

Frozen mussels tariff subheadings restructure

On 23 January 2026, the South African Revenue Service (SARS) announced the deletion of tariff subheadings 0307.39.20, 0307.39.30, and 0307.39.40 and the insertion of tariff subheadings 0307.32.20, 0307.32.30, and 0307.32.40 in Schedule No.1, Part 1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) in order to provide for frozen mussels.

The proposed tariff amendments:

  • By the deletion of the following:
    • 0307.39.20          Frozen, not shelled (excluding smoked)
    • 0307.39.30          Frozen, in half shells (excluding smoked)
    • 0307.39.40          Frozen, shelled meat (excluding smoked)
  • By the insertion of the following tariff subheadings:
    • 0307.32.20          Not shelled (excluding smoked)
    • 0307.32.30          In half shells (excluding smoked)
    • 0307.32.40          Shelled meat (excluding smoked)

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