On 27 June 2025, the South African Revenue Service (SARS) announced the substitution of tariff subheading 8504.90 and insertion of tariff subheadings 8504.90.10 and 8504.90.90 to increase the ‘General’ rate of customs duty on transformer cores, having a power handling capacity not exceeding 50 000 KVA, classifiable under tariff subheading 8504.90 from 5% ad valorem to 15% ad valorem. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.744.
The tariff subheadings read:
- 8504.90.10 “Transformer cores, having a power handling capacity not exceeding 50,000 KVA.”
- 8504.90.90 “Other”.
- 8404.90 “Parts”.