Customs

Sugar Variable Tariff Formula Increase

On 24 July the South African Revenue Service (SARS) announced an increase in the ‘General’ rate of customs duty, in terms of the existing variable tariff formula, in Schedule No.1 Part 1 of the Customs and Excise Act, 1964 on sugar from 418.61c/kg to 527,75c/kg.

The increase relates to beet sugar, classifiable in tariff subheading 1701.12; Cane sugar specified in Subheading Note 2 to this Chapter, classifiable in tariff subheading 1701.13; Other cane sugar, classifiable in tariff subheading 1701.14; Containing added flavouring or colouring matter, classifiable in tariff subheading 1701.91; and Other, classifiable in tariff subheading 1701.99.

The reasoning is contained in the International Trade Administration Commission of South Africa (Itac) Minute M01/2020.

The Notice is accessible at:

https://www.sars.gov.za/AllDocs/Embargo/Tariffs/LSec-CE-TA-2020-039%20%20Sch1P1%20Sugar. pdf

Story by: Riaan de Lange

SA Customs Buzz