Sars on 18 October published the seventh 2019 amendment to the variable formula tariff for wheat and wheat flour, and the third such amendment in the last three months. The latest amendment is for the increase in the rates of customs duty on flour 1001.91 (seed) and 1001.99 (other) as well as 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 1101.00.90 (other).
The recent increase in the variable formula tariff is for the rate of customs duty on wheat and wheaten flour, classifiable under tariff subheadings 1001.91 and 1001.99, from 29.85c/kg to 49.07c/kg and those classifiable under tariff subheadings 1101.00.10 and 1101.00.90 from 44.77c/kg to 73.61c/kg. The reasoning for the increase is contained in the International Trade Administration Commission of South Africa (Itac) Minute 11/2018.
The first amendment in the 2019 variable formula tariff for tariff subheadings 1001.91 and 1001.99 was a reduction from 71.63c/kg to 39.49c/kg and for tariff subheadings 1101.00.10 and 1101.00.90 from 107.45c/kg to 59.23c/kg.
