Customs

Wheat Flour Variable Tariff Concurrent Tariff Reduction and Increase

On 21 May the South African Revenue Service (Sars) announced a reduction in the rates of customs duty (excluding the Southern African Development Community or SADC) on wheat and wheaten flour, classifiable under tariff subheadings 1001.91 and 1001.99, from 39.49c/kg to 29,38c/kg, and those classifiable under tariff subheadings 1101.00.10 and 1101.00.90, from 59.23c/kg to 44.06c/kg.

The tariff amendments are as a result of an International Trade Administration Commission of South Africa (Itac) Minute 03/2018.

Then, quite bizarrely on 25 May, Sars announced an increase in the rates of customs duty (excluding SADC) on wheat and wheaten flour, classifiable under tariff subheadings 1001.91 and 1001.99, from 29.38c/kg to 44.06c/kg, and those classifiable under tariff subheadings 1101.00.10 and 1101.00.90, from 43.72c/kg to 65.59c/kg.

The tariff amendments are as a result of Itac Minute 04/2018.

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