Customs

Technical tariff amendments: Comment due

On 04 August 2026, the South African Revenue Service (SARS) invited comment on its proposed technical tariff amendments, for implementation on 01 January 2027. Comment is due by 18 August 2026.

The tariff amendments are technical in nature and will have no effect on the duty structure and are mostly due to requests received from industry or other government agencies. 

The proposed amendments are in respect of miscellaneous technical amendments in Part 1 of Schedule No.1, as well as Schedule Nos. 3, 4, and 5 to the Customs & Excise Act, 1964:

  • Draft amendments to Part 1 of Schedule No.1 to the Act, 1964 (Ordinary Customs Duty), to provide for technical amendments, by the insertion and deletion of various subheadings to provide for technical amendments for statistical purposes
  • Draft amendments to Part 1 of Schedule No.3 to the Act, 1964 (Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods), as a consequence of the amendment in Part 1 of Schedule No.1 to the Act, 1964.
  • Draft amendments to Part 2 of Schedule No.4 to the Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Temporary Rebates of Customs Duties), as a consequence of the amendment in Part 1 of Schedule No.1 to the Act, 1964.
  • Draft amendments to Part 3 of Schedule No.5 to the Act, 1964 (Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Miscellaneous Refunds of Customs Duties and Fuel Levy), as a consequence of the amendment in Part 1 of Schedule No.1 to the Act, 1964.

1. Technical amendment to the Schedules of the Act, 1964

1.1 Additional tariff subheadings in Part 1 of Schedule No.1 to the Act, 1964 

Additional tariff subheadings have been added in Chapters 3, 73, 74, 83, 85 and 94 in Part 1 of Schedule No.1 to the Act, 1964 for the reasons indicated in the following subparagraphs: 

1.1.1 Request for amendments for abalone 

The applicant submitted a request to consider crucial amendments to the existing tariff subheadings and the introduction of new subheadings that specifically provide for the different types of abalone (Haliotis spp.). 

The proposed amendments are essential as the domestic abalone sector is under immense pressure due to illegal harvesting, misdeclaration, and laundering of unlawfully sourced products through legitimate supply chains. These challenges weaken fisheries management outcomes, distort trade statistics and compromise the country’s enforcement efforts. 

The request will assist in conducting genetic or biological differentiation studies. 

Thereafter, the trade team can advance these technical distinctions at the trade level to support classification refinement, risk profiling and international engagement when required. 

The creation of 8-digit tariff subheadings in Part 1 of Schedule No.1 to the Act, 1964 strengthens traceability. It improves alignment of imports and exports of the subject product. 

Additional notes are also added to Chapter 3 to define the different abalone types. 

The following tariff headings are substituted: 

  • 0307.83 Frozen abalone (Haliotis spp.): 
  • 0307.87.9 Other:

The following tariff subheadings are inserted: 

  • 0307.81.10 Wild-harvested 
  • 0307.81.20 Farmed or aquaculture produced 
  • 0307.81.90 Other 
  • 0307.83.10 Wild-harvested 
  • 0307.83.20 Farmed or aquaculture produced
  • 0307.83.90 Other 
  • 0307.87.11 Smoked, wild-harvested
  • 0307.87.12 Smoked, farmed or aquaculture produced 
  • 0307.87.19 Other 
  • 0307.87.91 Other, wild-captured 
  • 0307.87.92 Other, farmed or aquaculture produced 
  • 0307.87.99 Other

1.1.2 Request for the split of the tariff subheadings in respect of metal shelving, metal rackets and wire hooks classifiable under tariff subheadings 7308.90.99, 8302.50 and 9403.20.90 

The applicant submitted a request to split tariff subheadings 7308.90.99 and 9403.20.90 in regard to metal shelves and racking. A further request was made to split tariff subheading 8302.50 to provide for steel hooks. The intention is to classify steel shelves and steel racks separately. 

The applicant has invested substantially in the manufacturing, development and research with regard to metal shelves and steel hooks in the Southern African Customs Union (SACU) market. 

The creation of new 8-digit tariff subheadings under tariff subheadings 7308.90.9, 8302.42 and 9403.20 to distinguish between the different types of metal shelves, metal racks and wire hooks will assist the applicant in monitoring imports of these products. 

The following tariff subheadings are inserted: 

  • 7308.90.93 Racks 
  • 8302.42.9 Other 
  • 8302.42.91 Steel hooks
  • 8302.42.99 Other 
  • 9403.20.07 Shelves
  • 9403.20.09 Display racks 
  • 9403.20.30 Parts of shelves and racks 

1.1.3 Request for the creation of a separate tariff subheading for other copper waste and scrap 

The applicant requested the expansion of products currently classifiable under tariff subheading 7404.00.90, citing that the volumes of imported and exported products under the tariff subheading are extremely high. 

The volume of imports and exports of other copper waste and scrap occasionally reaches alarming levels, raising concerns that items may be illicitly declared under this subheading. 

The creation of 8-digit tariff subheadings for the expansion of the copper waste and scrap in Part 1 of Schedule No.1 to the Act, 1964 will assist in monitoring imports/exports and trade data applicable to different scrap types.

Additional notes to Chapter 74 are also inserted to clarify the different scrap types. 

The following tariff headings are inserted: 

  • 7404.00.1 Of refined copper: 
  • 7404.00.2 Of copper-zinc base alloys (brass): 

The following tariff subheadings are inserted: 

  • 7404.00.11 Candy 
  • 7404.00.12 Cliff 
  • 7404.00.13 Birch Cliff 
  • 7404.00.14 Dream 
  • 7404.00.15 Barley 
  • 7404.00.16 Berry 
  • 7404.00.17 Birch 
  • 7404.00.18 Clove 
  • 7404.00.19 Cocoa 
  • 7404.00.21 Drink 
  • 7404.00.22 Ebony 
  • 7404.00.23 Parch 
  • 7404.00.24 Honey 
  • 7404.00.25 Label 
  • 7404.00.26 Nomad 
  • 7404.00.27 Grape 
  • 7404.00.28 Ocean 
  • 7404.00.29 Malik

1.1.4 Request for the creation of a tariff subheading for lithium-ion accumulators 

The applicant requested a separate tariff subheading for lithium-ion cells, classifiable under tariff subheading 8507.60. The current tariff subheading makes it difficult to accurately assess trade and price trends in respect of products imported, as it covers products other than batteries and cells. The creation of a separate tariff subheading for the subject product will assist in monitoring import trade data. 

The following tariff subheading is substituted: 

  • 8507.60 Lithium-ion: 

The following tariff subheadings are inserted: 

  • 8507.60.10 Single electrochemical cell with a positive and a negative electrode, not assembled into a module 
  • 8507.60.90 Other

1.2 Other miscellaneous amendments 

1.2.1 Technical amendment to Schedules No. 3, 4 and 5 to the Act, 1964

The opportunity is taken to align Note 7.10 to Rebate Item 317.04 to remove references to (a). 

Rebate Item 320.01/8302.42.90/01.08 in Schedule No.3 to the Act, 1964 has been deleted as a consequence of the restructuring of item 8302.42.90. The provisions of the deleted Rebate Item will be maintained by the insertion of Rebate Item 320.01/8302.42.9/01.08.

Rebate Item 460.17 and Refund Item 538.00 refer to tariff subheadings 8201.52.15 and 8201.53.15. The reference to these subheadings is removed as they no longer appear in Part 1 of Schedule 1 to the Act, 1964. This amendment will ensure that the tariff records and associated systems remain current and accurate.

Draft documents for public comment

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