Customs

SACUM-UK EPA 2026 tariff amendments

On 27 March 2026, the South African Revenue Service (SARS) announced the implementation of a revised Tariff Rate Quota (TRQ) in terms of the Southern African Customs Union and Mozambique – United Kingdom – Economic Partnership Agreement (SACUM-UK EPA) in Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) with retrospective effect from 01 January 2026.

The tariff amendments are accessible at:

https://www.sars.gov.za/wp-content/uploads/2026/Legal-LSec-CE-TA-2026-14-%E2%80%93-R7304-GG-54412-Sch-1-1-1967-revised-TRQ-ito-SACUM-UK-EPA-allocation-from-1-January-2026-27-March-2026.pdf

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