On 1 September the South African Revenue Service (Sars) announced the retrospective amendment, with effect from 1 April 2016, of General Note M of Schedule 1 Part 1 of the 1964 Act, “Duties on goods to which the Preferential Trade Agreement between the Common Market of the South (Mercosur) and the South African Customs Union (Sacu)” changing the tariff-rate quota (TRQ) allocation of the Preferential Trade Agreement (PTA) between Mercosur and Sacu by the substitution of the quotas of Tariff line 12010000 (Soya beans, whether or not broken) - Botswana (10,000), Lesotho (500), Namibia (500), South Africa (500), Swaziland (8,000) and Paraguay (500).