| Publication Details | Description | Implementation Date |
| Date | GG and
Notice Numbers |
10 March 2021
New! | GG.44251
R.190 | Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 10,27c/kg and 15,41c/kg to Free respectively, in terms of the existing variable tariff formula – Minute 11/2020 | 10 March 2021 |
| 5 March 2021 | GG.44230
R.181 | Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, to reduce the rate of customs duty on sugar from 527,75c/kg to 414,85c/kg in terms of the existing variable tariff formula – Minute M09/2020 | 5 March 2021 |
| 3 March 2021 | GG.44220
R.166 | Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA) | With retrospective effect from 1 January 2021 |
| 26 February 2021 | GG.44194
R.147 | Amendment to Part 6 of Schedule No. 1, by the insertion of Note 4 as well as the substitution of various items under export tax item 193.00, in order to insert the African Continental Free Trade Agreement (AfCFTA) column and reduce the rate of export duty as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021 to free until 31 July 2021 | With effect from 1 March 2021 up to and including 31 July 2021 |
| 26 February 2021 | GG.44198
R.150 | Amendment to Part 6 of Schedule No. 1, by the substitution of the export tax rates under export tax item 193.00, as promulgated in the Taxation Laws Amendment Act, 2020, on 20 January 2021 | With effect from 1 August 2021 |
| 24 February 2021 | | Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2021 at 14:30 | 24 February 2021
* Note the time of tabling |
| 12 February 2021 | GG.44151
R.87 | Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 1001.91 and 1001.99 as well as 1101.00.10, 1101.00.20, 1101.00.30 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 54,42c/kg and 81,63c/kg to 10,27c/kg and 15,41c/kg respectively, in terms of the existing variable tariff formula – Minute 08/2020 | 12 February 2021 |
| 12 February 2021 | GG.44152
R.88 | Amendment to Part 1 of Schedule No. 1, by the insertion of tariff subheadings 3002.20.11; 3002.20.19 and 3002.20.90, in order to provide for vaccines for human medicine for inoculation against Coronavirus and its variants as well as other vaccines | 12 February 2021 |
| 12 February 2021 | GG.44153
R.89 | Amendment to Schedule No. 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement (EPA) | With retrospective effect from 1 September 2020 up to and including 31 December 2020 |
5 February 2021
New! | GG.44169
R.99 | Amendment to Part 1 of Schedule No. 3, by the insertion of rebate item 311.40/00.00/01.04, in order to create a rebate facility for yarns and textiles for use in the manufacture of apparel – ITAC Report No. 641 | 5 February 2021 |
5 February 2021
New! | GG.44169
R.98 | Amendment to Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate facility for the importation on tinplate – ITAC Report No. 640 | 5 February 2021 |
5 February 2021
New! | GG.44169
R.97 | Amendment to Part 1 of Schedule No. 1, by the substitution of Note 5 in Chapter 98 of Section XXII, in order to implement the policy directive for the inclusion of semi-knocked down vehicles kits as eligible products under the automotive production and development programme – ITAC Minute M03/2020 | 5 February 2021 |
| 29 January 2021 | GG.44107
R.53 | Amendment to Part 3 of Schedule No. 6 by the substitution of Note 6(a)(xii) to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020 | With retrospective effect from 20 January 2021 |
| 29 January 2021 | GG.44107
R.52 | Amendment to Schedule 8 by the substitution of item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences | With retrospective effect from 1 June 2019 |
| 22 January 2021 | GG.44090
R.33 | Amendment to insert Part E in the Schedule to the General Notes, to implement the Rules of Origin contained in Protocol 1 to the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part | With retrospective effect from 1 January 2021 |
| 22 January 2021 | GG.44090
R.32 | Amendment to insert Part 1C to Schedule No. 10, to give effect to the implementation of the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part | With retrospective effect from 1 January 2021 |
| 22 January 2021 | GG.44090
R.31 | Amendment to Part 1 of Schedule No. 3, by the substitution of rebate item 306.02/5208.21/01.06, in order to increase the extent of rebate from full duty less 11% to full duty – ITAC Report 628 | 22 January 2021 |
| 22 January 2021 | GG.44090
R.36 | Correction Notice – By the substitution of the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Notice No. R. 1404 of Government Gazette No. 44029 on 24 December 2020 in Note 8 to item 620.24 | 22 January 2021 |
| 8 January 2021 | GG.44058
R.6 | Amendment to Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate provision on Aluminium plates, sheets or strips – ITAC Report No. 622 | With retrospective effect from 31 December 2020 |
