On 14 May 2021, the South African Revenue Service (SARS) announced an increase in the existing variable tariff formula in Schedule No.1 Part 1 of the Customs and Excise Duty, 1964 (Ordinary Customs Duty) with tariff subheadings 1001.91 (Seed) and 1001.99 (Other) increasing from free of duty to 19.17c/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 free of duty to 28.76c/kg.
The reasoning for the increase is contained in the International Trade Administration Commission of South Africa (ITAC) Minute 01/2021.
The Notice is available on request.
Story by: Riaan de Lange