On 16 February 2024, the South African Revenue Service (SARS) advised of a range of amendments to Schedule No.1 to the Customs and Excise Act,1964, (Ordinary Customs Duty) in order to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (SADC-EU EPA), which relate to the re-allocations for 2022, which are imposed with retrospective effect from 01 September 2022 up to and including 31 December 2022.
The tariff subheadings to which the TRQ relates are 0203.22.00, 0203.29.90, 0209.10.00, 0405.90.00, 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.00, 0406.90.12, 0406.90.22, 0406.90.99, 10.10.9, 1003.00, 1601.00.20, 1901.90.40, and 2105.00.
TRQ in paragraph 3.1 to General Note IJ to Schedule No.1 to the Act, 1964 is accessible at:
www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2024/Legal-LSec-CE-TA-2024-23-%E2%80%93-Notice-R4373-GG-50129-Sch-2P1-1-1893-Revised-Tariff-Rate-Quota-in-terms-SADC-EU-EPA-Sep-2022-16-February-2024.pdf