On 27 June 2024, the South African Revenue Service (SARS) announced the insertion of tariff subheading 8541.43, in Part 1 of Schedule No.1 to the Customs and Excise Act, "Ordinary Customs Duty", to increase the rate of customs duty on crystalline silicon photovoltaic modules or solar panels from free to 10% ad valorem. The tariff subheading reads, "Photovoltaic cells assembled in modules or made up into panels."
The rate of customs duty is 10% (General), 0%/free (European Union/United Kingdom), 0%/free (European Free Trade Agreement), 0%/free (Southern African Development Community); 10% (MERCOSUR), and 0%/free (AfCTA).
The reasoning for the Rebate Item is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.613.
