On 08 August 2024, the South African Revenue Service (SARS) announced the amendment to Part 1 of Schedule No.1 to the Customs and Excise Act, 1964, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 17,63c/kg and 26,45c/kg, respectively to free of duty, in terms of the existing variable tariff formula.
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Minute 04/2024).