On 25 October 2024, the South African Revenue Service (SARS) announced an increase in the rates of customs duty on wheat and wheaten flour in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (‘Ordinary Customs Duty’) 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, from free to 42.20c/kg and 63.29c/kg respectively.
The increase in customs duty rates is imposed in terms of the existing variable tariff formula.
The reasoning is in the International Trade Administration Commission of South Africa (ITAC) Minute M07/2024.