The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above.
 
The implementation date has been indicated in bold where it differs from the publication date of a particular Notice for ease of reference.
 
Notes 
The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the SARS website without the publication details and then replaced as soon as the details are received on the next day.
 
Publication Details​ ​

​Description ​

Implementation Date​​ ​
DateGG and Notice Numbers
​18 December 2015​GG 39539
Notice R.1265

​Part 1 of Schedule No. 1 – substitution of tariff subheadings 7213.91, 7214.20, 7227.90, 7228.30 and 77228.60 to increase the rate of duty on steel wire rod, steel reinforcing bar and structural steel from free to 10%.

​18 December 2015
​​18 December 2015​GG 39527
Notice R.1250
Part 1 of Schedule No. 1 – Correction notice to withdraw certain tariff subheadings in Chapters 61 and 62 where they appear in Government Notice No. R.1220 of Government Gazette No. 39502 published on 11 December 2015.
​​18 December 2015
​​18 December 2015​GG 39527
Notice R.1249
​Part 1 of Schedule No. 1 – Substitution of tariff headings 7404.00 and 8111.00 and an insertion of subheadings 7404.00.10; 7404.0020; 7404.00.30; 7404.00.30; 7404.00.40; 7404.00.90; 8111.00.10 and 8111.00.90 to provide for brass, bronze and manganese waste scrap.
​​18 December 2015
​​18 December 2015​GG 39527
Notice R.1247
​Part 1 of Schedule No. 3 – Insertion of rebate item 311.42/6001.92/01.06 to create a rebate provisions for knitted pile fabrics polyester fabrics for use in the manufacture of goods classifiable in tariff subheading 6304.91.90 – ITAC Report 508. 
​​18 December 2015
​​18 December 2015​GG 39527
Notice R.1246
​Part 1 of Schedule No. 2 – Insertion of anti-dumping item 205.01/2523.29/01.06; 205.01/2523.29/02.06; 205.01/2523.29/03.06; 205.01/2523.29/04.06 and 205.01/2523.29/05.0 for the imposition of anti-dumping duties on Portland cement originating in or imported from Pakistan  – ITAC Report 512.
​​18 December 2015
​​18 December 2015​GG 39527
Notice R.1245
​Part 2 of Schedule No. 4 – Insertion of rebate item 460.03/0207.14.9/01.07 for the temporary rebate provision of the full anti-dumping duty on frozen meat of species Gallus domesticus, cut into pieces with bone in classifiable in tariff subheading 0207.14.9 – ITAC’s Minute M08/2015.​​18 December 2015
​​18 December 2015​GG 39527
Notice R.1244
​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99 to reduce the rates of customs duty on sugar from 304,00c/kg to 245,4c/kg – Minute M07/2015.​​18 December 2015
​11 December 2015​GG 39502
R.1214 – R.1220

​Technical amendments for implementation with effect from 1 January 2016

  • Technical amendments made in Schedules Nos. 1, 2, 3, 4 and 5 to be implemented with effect from 1 January 2016 are included as well as the Explanatory Memorandum has been added to assist with understanding the amendments.

Explanatory Memorandum

​1 January 2016
​11 December 2015​GG 39502
R.1220

​Amendment of Part 1 of Schedule No. 1  – to create separate 8-digit tariff subheadings classifiable in Chapters 9, 29, 32, 34, 38, 39, 72, 87 and 98

​1 January 2016
​11 December 2015​GG 39502
R.1219

​Amendment of Part 5 of Schedule No. 4 –  to substitute rebate item 497.00 in Part 5 of Schedule No. 4 to restructure the notes in line with the structure for notes in other Schedules.

​1 January 2016
​11 December 2015​GG 39502
R.1218

​Amendment of Part 1 of Schedule No. 3 to:

  • delete rebate item 304.07/23.04/01.04 as it has become redundant; and
  • delete Notes to rebate item 317.04; and
  • delete rebate items 317.04/98.01/01.04 to 317.04/98.01/05.04

 

​1 January 2016
​11 December 2015​GG 39502
R.1217

Amendment of Part 3 of Schedule No. 5 to – delete refund item 539.01/2710.1/01.05 as the expiry was 31 March 2012

​1 January 2016
​11 December 2015​GG 39502
R.1216

​Amendment of General Notes to Schedule No. 1 – Note K.6 is substituted to include Namibia to the SADC Protocol on Trade

​1 January 2016
​11 December 2015​GG 38240
R.1215

​Amendment of Schedule No. 2 to delete anti-dumping items:

  • 215.02/8716.80.10/01.08;
  • 215.02/8716.80.10/02.08;
  • 215.02/8716.80.10/03.08;

and to insert anti-dumping items

  • 217.02/8716.80.10/01.08;
  • 217.02/8716.80.10/02.08; and
  • 217.02/8716.80.10/03.08

 

​1 January 2016
​11 December 2015​GG 39502
R.1214

​Amendment of Part 2 of Schedule No. 4 to:

  • delete rebate item 460.27/00.00/01.00 as it has become redundant;
  • delete Note 1 to rebate item 460.17 and renumber Notes 2 to 3 as Notes 1 to 2;
  •  substitute Note 1(b) to rebate item 460.17; and
  • delete rebate items 460.17/00.00/02.00, 460.17/8701.20/01.06, 460.17/87.02/01.04, 460.17/87.03/01.04, 460.17/87.04/01.04 and 460.17/87.06/01.04 applicable to MIDP

 

1 January 2016
​4 December 2015 New!GG 39478
Notice R.601

Part 1 of Schedule No. 1 – substitution of certain tariff subheadings to tariff headings 73.03, 73.05 and 73.06 to increase the rate of duty on certain large bore steel pipes from free and 10% to 15% – ITAC Report 507

4 December 2015
​20 November 2015

GG 39434
Notice R.1159

​Part 1 of Schedule No. 3 – Deletion of rebate item 318.03/9028.30/01.06 and the insertion of rebate item 318.03/00.00/01.00 for goods of any description (excluding mounted or populated circuit boards) for the manufacture of electricity meters classifiable in tariff subheading 9028.30 ITAC Report 494.

With  retrospective effect from 3 July  2015
​6 November 2015

​GG 39375
 
Notice R.615

​Part 1 of Schedule No. 2 – Termination of anti-dumping duties on solar glass originating in or imported from the People’s Republic of China and India –  ITAC Minute M05/2015

With  retrospective effect from 25 March 2015
​​30 October 2015​​​ GG 39340
 
Notice R.1027
​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99 to increase the rates of customs duty on sugar from 242,6c/kg to 304c/kg  – Minute M06/2015.
 
​30 October 2015
​30 October 2015​​ GG 39340
 
Notice R.1028

​Part 1 of Schedule No. 2 – Substitution of anti-dumping item 202.02/0703.20 and 202.02/0712.90.90 to increase the rates of anti-dumping duty on garlic from 1 037c/kg to 1 925c/kg -ITAC’s Report 506

​30 October 2015
​16 October 2015
GG 39300
 
Notice R.990

​Part 1 of Schedule No. 3 – Deletion of rebate items 320.01/5903.20.90/01.08 and 320.01/5907.00.90/01.08 and the insertion of rebate items 320.01/5903.20.90/02.08 and 320.01/5907.00.90/02.08 in order to amend the wording of qualifying fabrics –  ITAC Report 503.

​16 October 2015 2015
​25 September 2015

​GG 39235

Notices R.894 and R.895

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1001.91, 1001.99, 1101.00.10 and 1101.00.90 to increase the rates of customs duty on wheat and wheaten products from 51.06c/kg and 76.59c/kg to 91.12c/kg and 136.68c/kg respectively

Part 1 of Schedule No. 1 – Substitution of tariff subheadings 7210.41, 7210.49, 7210.61, 7210.70, 7210.90, 7212.30, 7212.40 and 7225.99 to increase the rates of customs duty on these steel products from “free” to 10%

​25 September 2015

​18 September 2015

​GG 39219

Notice R.601

​Schedule No. 1 – insertion of Seychelles to General Note K.6 as requested by the Minister of Trade and Industry following the accession of Seychelles to the SADC Protocol on Trade.

With  retrospective effect from 1 April 2015
​18 September 2015

​GG 39219

Notice R.602

​Part 1 of Schedule No. 3 – Deletion of rebate item 316.17/85.29/02.04 which provides for partial rebate on display panels for the manufacture of television sets – ITAC Report 498.

​18 September 2015

​4 September 2015

 

​GG 39173

Notice R.816

​Part 1 of Schedule No. 2 – Insertion of items 215.02/8716.80.10/01.08, 215.02/8716.80.10/02.08 and 215.02/8716.80.10/03.08 for the imposition of anti-dumping on wheelbarrows originating in or imported from China – ITAC Report 502

6 March 2015

​21 August 2015

 

GG 39126

 

Notices R.742 and R.743

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1001.91 and 1001.99, as well as 1101.00.10 and 1101.00.90, to reduce the rate of customs duty on wheat and wheaten flour from 80,01c/kg to 51,06c/kg and 120,02c/kg to 76,59c/kg respectively, in terms of the existing variable tariff formula – ITAC Minute M03/2015

Part 1 of Schedule No. 3 – Insertion of item 315.05 and item 315.05/7308.90.90/01.01 to provide for a rebate on steel panels used for the manufacture of raised access flooring systems – ITAC Report 500

​21 August 2015
​14 August 2015 

​GG 39100

Notices R.722 and R.724

​Part 6 of Schedule No. 4 – Substitution of item 490.02/00.00/01.00 to reflect the new Special Economic Zones Act, 2014 (Act No. 16 of 2014) as requested by the Minister of Trade and Industry

 

Part 6 of Schedule No. 4 – Substitution of item 490.00 to reflect the new Special Economic Zones Act, 2014 (Act No. 16 of 2014) as requested by the Minister of Trade and Industry

 

 

Also refer to VAT Notices for Notice R.723 where consequential changes in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 are made

9 February 2016

See Proclamation R.6 of 2016
​​31 July 2015 

​GG 39035

Notices R.655, R.654 and R.653

​Part 1 of Schedule No. 2 – Deletion of items 215.02/7324.10/01.06, 215.02/7324.10/02.06 and 215.02/7324.10/04.06; substitution of items 215.027324.10/03.06 and 215.02/7324.10/05.06 to maintain and amend anti-dumping duties on stainless steel sinks originating in or imported from China and Malaysia – ITAC Report 497

General Notes to Schedule No. 1 – Note B.4 is substituted to exclude “number of units” (u) to be applied proportionately

Part 1D of Schedule No. 6 – Deletion of item 621.03/104.23.03/01.01 and insertion of items 621.13/104.21.01/01.01 and 621.13/104.23.03/02.01 to provide for spirits obtained from grape wine or grape marc with an alcoholic strength in excess of 80% by volume, when the spirits is used to fortify wine

​​31 July 2015
​3 July 2015

​GG 38925

R.568

​Part 1 of Schedule No. 3 – Insertion of item 318.03/9028.30/01.06 to create a rebate provision for certain components used for the manufacture of electricity meters – ITAC Report 494

​3 July 2015
​3 July 2015

​GG 38925

R.567

​Part 1 of Schedule No. 2 – Deletion of items 211.06/5503.20/01.06 and 211.06/5503.20/02.06 in order to terminate anti-dumping duties on staple polyester fibre – ITAC Report 496

27 May 2015
​19 June 2015

​GG 38891

R.533

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1001.91 and 1001.00, as well as 1101.00.10 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from 46,1c/kg to 80.01c/kg and from 69,2c/kg to 120,02c/kg respectively, in terms of the existing variable tariff formula – ITAC Minute M02/2015

​​19 June 2015
​29 May 2015

​GG 38834

R.445

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99 to increase the rate of customs duty on sugar in terms of the existing variable tariff formula – ITAC Minute 01/2015

​29 May 2015
​29 May 2015

​GG 38823

R.438

​Part 1D of Schedule No. 6 – Amendment to provide for a refund on spirituous beverages, which have become off-specification, have been contaminated or have undergone post-manufacturing deterioration

​29 May 2015
​29 May 2015

​GG 38823

R.437

​Part 1 of Schedule No. 1 – Substitution of Note 5 to Chapter 98 concerning original equipment components for certain motor vehicles – ITAC Minute 10/2014

1 May 2015
​22 May 2015

​GG 38804

R.430

​Part 1D of Schedule No. 6 – Substitution of rebate item 621.11 to include spirits used in the fortification of other mixtures of fermented fruit or mead beverages, fortified with an alcoholic strength of at least 15% by volume, but not exceeding 23% by volume

​22 May 2015
​22 May 2015

​GG 38804

R.429

​Part 1C of Schedule No. 6 – Substitution of Note 4 to remove the reference to “commercial use”, as well as the insertion of rebate items under 620.21/104.17 to provide for a rebate of excise duty on other fermented beverages to be used in the manufacture of non-alcoholic beverages

​22 May 2015
​22 May 2015

​GG 38804

R.428

​Part 1B of Schedule No. 6 – Insertion of rebate item 619.07/104.10.20/01.01 to provide for a rebate on beer made from malt, used in the manufacture of non-alcoholic beverages

​22 May 2015
​22 May 2015

​GG 38804

R.427

​Schedule No. 6 – Amendment of Note 2 to add rebate items 620.03 and 622.05 to exempt other fermented beverages and tobacco products supplied to the President, diplomats and other foreign representatives from registration in terms of rule 59A

​22 May 2015
​22 May 2015

​GG 38804

R.426

​Part 2 of Schedule No. 4 – Substitution of rebate items 460.01/03.04/01.04 and 460.01/16.04/01.04 for the importation of fish under full rebate of duty as requested by the DG: Agriculture, Forestry and Fisheries

​22 May 2015
​15 May 2015


​GG 38783

R.391

​Imposition of provisional payment in relation to alleged dumping of Portland cement, classifiable in tariff subheading 2523.29, originating in or imported from Pakistan –  ITAC Report 495

15 May 2015 up to and including 13 November 2015
​​10 April 2015

​GG 38681

R.308

​Part 1 of Schedule No. 1 – Substitution of tariff subheading 8507.10 and insertion of tariff subheadings 8507.10.05 and 8507.10.10 to increase the rate of customs duty on lead acid batteries of a kind used for starting piston engines from 5% to 15%, but excluding motor cycle batteries classified under subheading 8507.10.05 – ITAC Report 491

​10 April 2015
​10 April 2015

​GG 38681

R.307

​Part 1 of Schedule No. 1 – Reduction in the rate of customs duty on lithium batteries classifiable in tariff subheading 8506.50.25 from 10% to “free” – ITAC Report 493

​10 April 2015
​27 March 2015

​GG 38611

R.252 to R.256

Tariff Amendments giving effect to the Budget proposals announced by the Minister in the 2015 Budget Review​ 

Part 3 of Schedule No. 6 – Amendment as a consequence to the increase in the fuel levy and Road Accident Fund levy

Part 5B of Schedule No. 1 – Increase in the Road Accident Fund levy on both petrol and diesel from 104c/li to 154c/li

Part 5A of Schedule No. 1 – Increase in the rate of general fuel levy from 224,5c/li to 255c/li on petrol, and from 209,5c/li to 240c/li on diesel, respectively

Part 2B of Schedule No. 1 – Abolishment of the ad valorem duty on digital cinema projectors above R250 000

Part 1 of Schedule No. 1 – Insertion of items 8528.69.10 and 8528.69.90 to make provision for digital cinema projectors above R250 000

 

1 April 2015
​13 March 2015

​GG 38563

R.209

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1001.91 and 1001.99, as well as 1101.00.10 and 1101.00.90, to increase the rate of customs duty on wheat and wheaten flour from 15,7c/kg to 46,1c/kg and 23,5c/kg to 69,2c/kg respectively, in terms of the existing variable tariff formula – ITAC Minute M09/2014

​13 March 2015
​6 March 2015

​GG 38538

R.185

​Imposition of provisional payment in relation to alleged dumping of wheelbarrows, classifiable in tariff subheading 8716.80.10, originating in or imported from the People’s Republic of China (China) – ITAC Report 489

From 6 March 2015 up to and including 4 September 2015
​27 February 2015

​GG 38514

R.173

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99 to increase the rate of customs duty on sugar from 142,5c/kg to 207,1c/kg in terms of the existing variable tariff formula – Minute M08/2014

​​27 February 2015
​​27 February 2015

​GG 38493

R.126

​Part 1 of Schedule No. 2 – Insertion of items 201.02/0207.14.9/02.07, 201.02/0207.14.9/03.07, 201.2/0207.14.9/04.07, 201.02/0207.14.9/05.07, 201.02/0207.14.9/06.07, 201.02/0207.14.9/07.07 and 201.02/0207.14.9/08.07 to give effect to the final determination on the alleged dumping of frozen bone-in portions of fowls of the species Gallus Domesticus, originating in or imported from Germany, the Netherlands and the United Kingdom – ITAC Report 492

 

​​27 February 2015
​25 February 2015​n/a

​Taxation Proposals as tabled by the Minister in his Budget Review 2015 at 14h59

25 February 2015

*Note the time of tabling

​​6 February 2015

​GG 38442

R.69

​Part 1 of Schedule No. 1 – Substitution of tariff subheading 7320.20 and insertion of tariff subheadings 7320.20.10 and 7320.20.90 to increase the rate of customs duty on certain helical springs from 5% to 30% – ITAC Report 488

​6 February 2015
​​6 February 2015

​GG 38442

R.68

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 7313.00, 7314.31 and 7314.41 to increase the rate of customs duty on certain wire products from 5% to 15% – ITAC Report 487

​​6 February 2015
​​6 February 2015

​GG 38442

R.67

​Part 1 of Schedule No. 1 – Substitution of tariff subheadings 4810.13.20, 4810.13.90, 4810.14.10, 4810.19.90 and 4810.29.90 to reduce the rate of customs duty on coated fine paper from 5% to “free” – ITAC Minute M07/2014

​​6 February 2015