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Customs

Wheat and Wheaten Flour Variable Tariff Reduced

Publish Date: 
30 Nov 2020

On 23 November the South African Revenue Service (SARS) announced a reduction of the variable tariff formula 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 (Seed) and 1001.99 (Other) from a rate of customs duty of 83,21c/kg to 54,42c/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), and 1101.00.30 White bread wheat flour as defined in Additional Note 1(a) to Chapter 11 and 1101.00.90 (Other) from  a rate of customs duty of 124,81c/kg to 81,63c/kg.

The Notice is accessible at:

https://www.sars.gov.za/AllDocs/Embargo/Tariffs/LSec-CE-TA-2020-53%20-%20Notice%20R1245%20GG43927%20Schedule%201P1%20Wheat%2023%20November%202020.pdf

Story by: Riaan de Lange

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