On 19 September 2024, the South African Revenue Service (SARS) called for comment on its proposed insertion of tariff subheadings 3004.90.20, and 3004.90.30 and Additional Notes 2 and 3 in Schedule No.1 Part 1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty). Comment is due by 04 October 2024.
The tariff subheadings are proposed to be under “Medicaments (excluding goods of heading 30.02, 30.05, or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale:” They include:
- Tariff subheadings 3004.90.20 “Other, containing minerals, essential amino-acids or fatty acids (excluding those of subheading 3004.50)”; and
- Tariff subheadings 3004.90.30 “Other, herbal or homoeopathic preparations (excluding those of subheadings 3004.50 and 3004.90.20)”.
The insertion of the following Additional Note(s) 2 and 3 after Additional Note 1 in Chapter 30 of Section VI to Part 1 of Schedule No.1 to the Act, 1964:
2. Subheadings 3004.50, 3004.90.20 and 3004.90.30 include herbal or homoeopathic medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino acids or fatty acids with quantities in excess of the recommended daily allowance (RDA), in packing for retail sale. These preparations are classified in heading 30.04 only if they bear on the label, packaging or on the accompanying user directions the following statements of:
(a) the specific diseases, ailments or their symptoms for which the product is to be used;
(b) the concentration of active substance or substances contained therein;
(c) dosage; and
(d) mode of application.
3. The medicinal preparations mentioned in Additional Note 2 must, on importation, be supported by:
(a) certificate of registration of the product as a medicine;
(b) licence permitting the import of the product identified in the accompanying product list, which is verifiable with the South African Health Products Regulatory Authority of South Africa (SAHPRA) or
(c) A letter of confirmation of the status of the product from the SAHPRA is required.