On 04 September the South African Revenue Service (SARS) announced an increase in the variable tariff formula (specific rate of customs duty) wheat and wheaten flour, classifiable in tariff subheadings 1001.91, 1001.99, 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, the reasoning for which is contained in the International Trade Administration Commission of South Africa (ITAC) Minute 16/2019.
The variable tariff formula on “Seed” (tariff subheading 1001.91); and “Other” (tariff subheading 1001.99) increased from 51.66c/kg to 83.21c/kg.
The variable tariff formula on “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)” (tariff subheading 1101.00.10); “Cake wheat flour as defined in Additional Note 1(a) to Chapter” (tariff subheading 1101.00.20); “White bread wheat flour as defined in Additional Note 1(a) to Chapter 11” (tariff subheading 1101.00.30) and “Other” (tariff subheading 1101.00.90) increased from 77.49c/kg to 124.81c/kg.
The Explanatory Memorandum and Notice are accessible at:
https://www.sars.gov.za/AllDocs/Embargo/Tariffs/LSec-CE-TA-2020-049%20-%20Sch2P1%20Wheat.pdf
Story by: Riaan de Lange