On 30 March the South African Revenue Service (Sars) announced an increase in the ‘General’ rate of customs duty, in Part 1 of Schedule No.1 of the Customs and Excise Act, 1964 ‘Ordinary Customs Duty’ on fully automatic top loading washing machines, classifiable in tariff subheading 8450.11.10 (top load machines) to 30% ad valorem and tariff subheading 8450.11.90 (other) at 0%.The insertion of tariff subheading 8450.11 (Fully-automatic machines:).
The implementation date is 30 March 2020, and the reasoning is contained in the International Trade Administration Commission of South Africa (Itac) Report No. 609.
Story by: Riaan de Lange