Customs

Rules for the Publication of Tariff Determinations

Publish Date:

15 Apr 2024

On 11 April 2024, the South African Revenue Service (SARS) advised that it had inserted Rule 4(3D) of the Customs and Excise Act, 1964 relating to the publication of tariff determinations, which will be effective from 19 April 2024.

The insertion of Rule 4(3D):

Circumstances in which information relating to tariff determinations may be published

4.01 Information relating to a tariff determination made in respect of goods may be published only if the publication of the information is likely to assist other persons required to make tariff self-determinations when clearing goods of the same class or kind: Provided that no information may be published regarding a determination made in respect of –

(a) alcoholic beverages as contemplated in section 47(9)(a)(iv); or

(b) goods of the same class or kind if such goods are exclusively manufactured or imported by a specific person.

Information that may be published

4.02 (1) The information relating to a tariff determination which may be published is, subject to subrules (2) and (3), limited to –

(a) the date of the determination;

(b) the description of the commodity, excluding its brand name or trade name;

(d) the determination.

(2) Information published in terms of subrule (1) may not reveal –

(a) the name or personal particulars of any person who trades or intends to trade goods in respect of which the tariff determination was made, and in whose name the determination was issued;

(b) the name and contact details of the person who supplied such goods;

(c) the purchasing or selling price of such goods or other particulars of the contract between any persons referred to in paragraph (a) or (b); or

(d) any other information that may prejudicially affect the competitive position of a person referred to in paragraph (a) or (b).

(3) Any information published in terms of this rule may be updated by SARS by amending, deleting or replacing such information as may become necessary, and any such update must comply with the provisions of this rule.

Manner of publication and binding effect 4.03 Information relating to tariff determinations

(a) shall be published on the SARS website; and

(b) applies in relation to the goods in respect of which the relevant determination was issued, as well as all identical goods entered by or on behalf of the person in whose name the determination was issued.