On 07 November 2025, the South African Revenue Service (SARS) announced the amendment of Part 2A of Schedule No.1 to the Customs and Excise Act, 1964 (Specific Excise Duties on locally manufactured or on imported goods of the same class or kind) as a consequence of the amendment in Part 1 Schedule No.1 to the Act, 1964 (Ordinary Customs Duty), to provide for technical amendments published in the Government Gazette of 03 October 2025. The tariff amendments are effective from 01 January 2026
The deletion of the following tariff items, which attracted a rate of excise duty of 500c/kg:
- 106.10.02/ 2903.14 Carbon tetrachloride
- 106.10.04/2903.19.10 1,1,1-Trichloroethane (methyl chloroform)
- 106.10.05/2903.76 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes
The insertion of the following tariff items, which attract a rate of excise duty of 500c/kg:
- 106.10.01/2903.14 Carbon tetrachloride
- 106.10.02/2903.19.10 1,1,1-Trichloroethane (methyl chloroform)
- 106.10.03/2903.76.05 Bromochlorodifluoromethane
- 106.10.04/2903.76.10 Bromotrifluoromethane
106.10.05/2903.76.15 Dibromotetrafluoroethanes