On 10 November 2021, the South African Revenue Service (SARS) called for comment on its proposed draft amendments to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 “Ordinary Customs Duty”, relating to the insertion of an additional Note 2 in Chapter 11; the substitution of tariff subheading 1102.20; and the insertion of the 8-digit tariff subheadings 20.10 and 1102.20.90, to provide for Super Fine Maize Meal, on which comment is due by 08 December 2021. Comments need to be recorded on SARS’ Customs & Excise Comment Sheet.
The tariff amendments are as a consequence of the Finance Minister’s announcement in the 2021 Budget Review, under Annexure C, that Super Fine Maize Meal will also qualify to be supplied with Value-added Tax (VAT) at the rate of zero per cent (0%).
The insertion of tariff subheading 1102.20 (Maize (corn) flour), tariff subheadings 1102.20.10 (Super fine maize meal as defined in Additional Note 2 to Chapter 11), and 1102.20.90 (Other).
The insertion to Note 2 to read “For the purposes of tariff subheading 1102.20.10, Super fine maize meal as referred to in the Department of Agriculture, Land Reform and Rural Development Regulations, published by Government Notice No. 63 of 29 January 2016, with a fineness or granulation by mass of at least 80% that shall pass through a 0.3 mm sieve.”
The proposed Tariff Amendments are available on request.