On 08 September 2017, the South African Revenue Service (Sars) announced the reduction in the variable formula tariff for wheat and wheat or meslin flour imported from the European Union (EU), the European Free Trade Association (EFTA), and MERCOSUR.
The rates of customs duty for wheat and meslin, classifiable in tariff subheadings 1001.91 (seed) and 1001.99 (other), is reduced from 94.72c/kg to 37.93c/kg. The Southern African Development Community (SADC) rate of customs duty is free (0%).
The rates of customs duty for wheat or meslin flour, classifiable under tariff subheading 1101.00.10 Brown wheaten meal produced by the milling of whole grains (the bran, germ and endosperm – excluding separated wheat bran, separated wheat germ or separated wheat semolina or endosperm) and tariff subheading 1101.00.90 (Other) to reduce the rates of customs duty on wheat and wheaten is reduced from 142.18c/kg to 56.90c/kg. The SADC rate of customs duty is free (0%).
The reasoning for the reduction in the rates of customs duty is contained in the International Trade Administration Commission of South Africa (Itac) Minute 08/2017.
