On 19 December 2025, the South African Revenue Service (SARS) announced the following tariff amendments:
- Part 1 of Schedule No. 1, by the substitution of Notes 5(b) and 8, the insertion of Note 5(c) and tariff subheading 9801.00.03 in Chapter 98, in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum);
- Part 1 of Schedule No. 3, by the substitution of Rebate Items 317.04 and 317.07 in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum);
- Part 1 of Schedule No. 4, by the substitution of Rebate Item 410.03/87.00/01.02 to delete the reference to 317.03, as this item has become redundant;
- Part 2 of Schedule No. 4, by the substitution of Rebate Item 460.17 in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum);
- Part 3 of Schedule No. 5, by the substitution of rebate item 538.00 in order to include electric vehicles and associated components under APDP 2 – (ITAC Minute M15/2024 and Addendum); and
- Part 4 of Schedule No. 6, by the substitution of Note 4 in order to delete the reference to Rebate Item 317.03, as this Rebate Item has become redundant.