On 05 December 2025, the South African Revenue Service (SARS) announced the substitution of tariff subheadings 1701.12 (beet sugar), 1701.13 (Cane sugar specified in Subheading Note 2 to this Chapter), 1701.14 (Other cane sugar), 1701.91 (Containing added flavouring or colouring matter), and 1701.99 (Other) in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (‘Ordinary Customs Duty’) to increase the rate of customs duty on sugar from 364.68c/kg to 436.38c/kg in terms of the existing variable tariff formula. The rationale for the increase in the customs duty rate is contained in the International Trade Administration of the Commission (ITAC) Minute 08/2025.