On 22 August 2024, the South African Revenue Service (SARS) advised that the “Tariff Amendments Landing Page” had been updated to expand the note section below the heading “Technical Tariff Amendments” to read “2. The requested 8-digit tariff subheadings will be reviewed continuously, and if there is no usage/imports for a period of two years, the subheadings will be deleted from the tariff book.”
If you are not already aware, tariff amendments are published by Notice in the Government Gazette in terms of the Customs and Excise Act 1964. They are added to the SARS website around 15:00 on the Thursday preceding their publication on a Friday in the Government Gazette.
Technical Tariff Amendments
Applications for technical tariff amendments must be submitted by no later than 31 March of each year for such application to be considered for inclusion in the year-end amendment that will come into effect on 01 January of the following year in each Southern African Customs Union (SACU) member state. The insertion of 8-digit tariff subheadings for statistical purposes is published only once a year.
An example of the expansion of the tariff subheadings is added below:
Product Description
- Provide the existing tariff structure
- Example:
- 6212.10
Proposed tariff structure
- Example:
- 6212.10.1
- 6212.10.11
- 6212.10.12
- 6212.10.19
- 6212.10.90
Provide the proposed tariff description for the proposed 8-digit tariff subheading
- Example:
- 6212.10.1: Incorporating a closure using either a hook and eyelet or other fastening devices
- 6212.10.11: Incorporating padded cups and cup underwire
- 6212.10.12: Not incorporating padded cups but incorporating cup underwire
- 6212.10.19: Other
- 6212.10.90: Other
Submissions should be sent to technicaltariff@sars.gov.za.
The request should be accompanied by a motivational letter outlining the reasons for the application.
Motivation for the application should include, but is not limited to, the following:
- Financial impact of the applicant and/or industry in the SACU market.
- Contribution to job creation by the applicant and/or industry in the SACU market.
- If it is a request for statistical purposes, elaboration on why statistical information of this nature cannot be obtained by any other means.
- Indication whether the proposed request has a consequential effect on the current Schedules of the Common External Tariff.
- Indication of whether the request has an impact on trade remedies, rebates, refunds, or drawbacks is under investigation by the International Trade Administration Commission of South Africa (ITAC). If so, indication of wheter ITAC was consulted and include their response (ITAC email correspondences) in the application.
The following disclaimer will apply to non-confidential requests:
- “Please note that the particulars given will form the basis of the application and could be made available to interested parties.”
Note:
- Technical amendments to insert 8-digit tariff subheadings for statistical purposes will not be implemented on the year that the SACU Member States are implementing a new version of the Harmonised System (HS) to amend the 4-digit and 6-digit tariff headings on an international level as recommended by the World Customs Organization (WCO).
- The requested 8-digit tariff subheadings will be reviewed continuously, and if there is no usage/imports for a period of two years, the subheadings will be deleted from the tariff book.
Taxation proposals
Note:
The taxation proposals for a particular year are tabled by the Minister of Finance as part of his Budget Review and the time of tabling is certified by Parliament for purposes of excise accounts.
The time of tabling will be indicated on the particular Budget Day on this part of the website with the release of the taxation proposals documents.
Links
Tariff Notices are grouped per year of publication and can be accessed through the links on the navigation pane. Notices published in 2001 and 2000 are being prepared and will be added in due course.