On 06 December 2024, the South African Revenue Service (SARS) announced the publication of the substitution and deletion of various items applicable to APDP I as these items have become redundant in Part 3 of Schedule No.5 to the Customs and Excise Act,1964 (‘Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Miscellaneous Refunds of Customs Duties and Fuel Levy’), with effect from 01 January 2025.
The tariff amendments are accessible at: