On 28 January 2022, the South African Revenue Service (SARS) announced an amendment to Schedule No.1 to the Customs and Excise Act, 1964, to implement the revised Tariff Rate Quota in terms of the Southern African Development Community (SADC) European Union (EU) Economic Partnership Agreement (EPA), with retrospective effect from 01 September 2021 up to and including 31 December 2021, and with retrospective effect from 01 January 2022.
