On 7 May 2021, the South Africa Revenue Service (SARS) announced a reduction in the ‘General’ rate of customs duty, through the insertion of tariff subheading 6506.10.20 in Schedule No.1 in Part 1 of the Customs and Excise Act, 1964, in order to reduce the rate of customs duty on other safety headgear from 25% ad valorem to free (0%).
Tariff subheading 6506.10.20 reads “Other helmets for motorcyclist or other motorsports (including motorboat activities)”.
The reasoning for the insertion of the tariff subheading is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.611.
The Notice is available on request.
Story by: Riaan de Lange