On 14 May 2024, the South African Revenue Service (SARS) advised that the legislative changes of Section 4(3D) of the Customs and Excise Act, 1964 provide for the publication of tariff determinations to assist traders who are required to make tariff self-determination when clearing goods of the same class or kind. SARS’ 11-page ‘Tariff Classification’ documents have been revised to align the process with this legislative change.
Accordingly, the “Customs Tariff Classification External Policy” (SC-CR-A-09) and the “Excise Tariff Determination Policy” (SE-TDN-02) have been merged, whilst the “Excise Document, TDN-02 – Tariff Determination Policy” was withdrawn.
The ‘Tariff Classification’ External Policy is accessible:
https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CR-A-09-Tariff-Classification-External-Policy.pdf
