Sars on 10 October 2014 announced an increase in the "General", "EU" and "EFTA" rate of customs duty on wheat and wheaten, classifiable under tariff subheadings 1001.91, 1001.99, 1101.00.10 and 1101.00.90, in accordance with the variable formula tariff. The reasoning for the tariff is contained in the International Trade Administration Commission of South Africa (Itac) Minute M5/2014.
Tariff subheadings 1001.91 3 and 1001.99 are increased to 15.7c/kg, and tariff subheadings 1101.00.10 and 1101.00.90 to 23.5c/kg.
Tariff subheading 1001.91 - - Seed.
Tariff subheading 1001.99 - - Other.
Tariff subheading 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).
Tariff subheading 1101.00.90 - Other.