On 25 October the South African Revenue Service (Sars) announced an increase in the rates of customs duty - variable tariff formula – for wheat and wheaten floor in Schedule No 1 Part 1 of the Customs and Excise Act, 1964 ‘Ordinary Customs Duty’ classifiable in tariff subheadings 1001.91 (Seed); and 1001.99 (Other) from 66.47/kg to 100.86c/kg, and tariff subheadings 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)); 1101.00.20 (Cake wheat flour as defined in Additional Note 1(a) to Chapter 11); 1101.00.30 (White bread wheat flour as defined in Additional Note 1(a) to Chapter 11); and 1101.00.90 (Other) from 99.71c/kg to 151.29c/kg.
The reasoning is contained in the International Trade Administration Commission of South Africa (Itac) minute 09/2019.
This is the fourth time this year that the tariff has been amended. It was previously amended on 24 May, 14 June and 20 September.
20 September
Amendment to Part 1 of Schedule No 1 to the 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 95.80c/kg and 143.69c/kg to 66.47c/kg and 99.71c/kg respectively, in terms of the existing variable tariff formula.
The reasoning is contained in Itac Minute 06/2019.
14 June
Amendment to Part 1 of Schedule No.1 to the 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 increase the rate of customs duty on wheat and wheaten flour from 67.51c/kg and 101.26c/kg to 95.80c/kg and 143.69c/kg respectively, in terms of the existing variable tariff formula.
The reasoning is contained in Itac Minute 03/2019.
24 May
Amendment to Part 1 of Schedule No.1 to the Act, 1964 by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10 and 1101.00.90 to increase the rate of customs duty on wheat and wheaten flour from 49,07c/kg and 73,61c/kg to 67,51c/kg and 101,26c/kg respectively, in terms of the existing variable tariff formula.
The reasoning is contained in Itac Minute 14/2018.
Story by: Riaan de Lange