On 17 November 2023, the South African Revenue Service (SARS) announced an amendment, in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 by the insertion of Additional Note 3 to Chapter 70 as well as tariff subheadings 7020.00.10 and 7020.00.90, in order to increase the ordinary rate of customs duty on shower enclosures from free of duty to 15% ad valorem. The reasoning for the tariff amendment is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.693.
The insertion of Additional Note3 in Chapter 70 of Section XIII to Part 1 of Schedule No.1 to the Act, 1964, to read:
“3. Shower enclosures of tariff subheading 7020.00.10 are classified in this subheading whether or not framed, trimmed, fitted with hinges, door handles and the like.”
By the insertion of tariff subheadings:
- 7020.00.10 Shower enclosures, including shower doors and shower panels as provided for in Additional Note 3 to Chapter 70
- 7020.00.90 Other
By the substitution of tariff heading:
7020.00 Other articles of glass:
