Sars on 11 March 2016 announced the insertion of tariff subheadings 3909.50.10 (-- Prepolymers with an NCO percentage of less than 20 per cent by mass kg 10%) and 3909.50.90 (-- Other) and the substitution of tariff subheading 3909.50 (- Polyurethanes) to increase the ‘general’ rate of customs duty on polyurethane prepolymers from free to 10% ad valorem.
The reasoning for the tariff amendments can be found in the International Trade Administration Commission of South Africa (Itac) Report 514.