On 15 May 2026, the South African Revenue Service (Sars) informed that, with effect from 15 May 2026, in terms of 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, to reduce the rate of customs duty on wheat and wheaten flour from 61.90c/kg and 92.85c/kg, respectively to 15.37c/kg and 23.05c/kg, in terms of the existing variable tariff formula.
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Minute M13/2025.