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Customs

Wheat and wheaten flour variable tariff formula increase

Publish Date: 
23 Apr 2025

On 17 April 2025, the South African Revenue Service (SARS) informed of the increase in the rate of customs duty on wheat and wheaten flour, in terms of the existing variable tariff formula, in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964. It is the second such amendment in April this year; the previous one was on 04 April 2025.

In accordance to the Government Gazette tariff subheadings 1001.91 and 1001.99, as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90 increased from 18.35c/kg and 27.52c/kg, respectively to 54.95c/kg and 82.42c/kg.

The reasoning for the increase in the rate of customs duty is contained in the International Trade Administration Commission of South Africa (ITAC) Minute M12/2024.

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