On 30 April 2026, the South African Revenue Service (SARS) announced the deletion of tariff subheadings 3917.39.20 and 3917.39.90 and the insertion of tariff subheadings 3917.39.21, 3917.39.23, 3917.39.93 and 3917.39.99 in Schedule No. 1. Part 1 (Ordinary Customs Duty) of the Customs and Excise Act, 1964, to increase the rate of customs duty on tubes, pipes and hoses of polymers of ethylene, seamless, with fittings, multi-layered, having an intermediate layer of aluminium and with an outside diameter not exceeding 32 mm from 15% ad valorem to 20% ad valorem.
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No 760.
The deletion of tariff subheadings:
- 3917.39.20 Of polymers of ethylene, seamless, without fittings
- 3917.39.90 Other
The insertion of tariff subheadings:
- 3917.39.21 Tubes, pipes and hoses of polymers of ethylene, seamless, without fittings, multi-layered, having an intermediate layer of aluminium and with an outside diameter not exceeding
- 3917.39.23 Other, of polymers of ethylene, seamless, without fittings
- 3917.39.9 Other:
- 3917.39.93 Tubes, pipes and hoses of polymers of ethylene, seamless, with fittings, multi-layered, having an intermediate layer of aluminium and with an outside diameter not exceeding 32mm
- 3917.39.99 Other