On 28 September the South African Revenue Service (Sars) announced a reduction in the variable formula tariff for wheat and wheaten flour in Part 1 of Schedule No 1 of the Customs and Excise Act, 1964 ‘Ordinary Customs Duty’, by the substitution of tariff sub-headings 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) to reduce the rate of customs duty on wheat and wheaten flour from 64.06c/kg and 96.09c/kg to 29.85c/kg and 44.77c/kg respectively.
The reasoning for the reduction in the rate of customs duty is contained in the International Trade Administration Commission of South Africa (Itac) Minute 09/2018.