On 06 August 2026, the South African Revenue Service (SARS) announced a reduction in the rates of customs duty on 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 in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) from 15.37c/kg and 23.05c/kg, respectively to free of duty, in terms of the existing variable tariff formula. The reasoning is contained in the International Trade Administration Commission (ITAC) Minute M05/2026.
The tariff subheadings read:
- 1001.91 Seed
- 1001.99 Other
- 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 kg
- 1101.00.30 White bread wheat flour as defined in Additional Note 1(a) to Chapter11
- 1101.00.90 5- Other
The ITAC Ministerial Minutes are normally accessible at:
https://itac.org.za/tariff-investigations/ministerial-minutes/