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Schedules to the Customs and Excise Act, 1964

This page contains Schedules Nos. 1 to 6, 8 and 10 to the Customs and Excise Act, 1964.
 
The electronic versions of these Schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the Republic.
 
Note:
For implementation of HS 2017 as published on 2 December 2016 in Government Gazette No. 40460, see the dedicated page for HS 2017
 
Schedule No ​Part No ​Description ​Date Updated
​​​Index ​Index to Schedule No 1
Country Codes ​List of Alphabetical Country Codes (ISO codes)
​Schedule No 1 General Notes

3 March 2021

The forms relating to AfCFTA and SACUM-EPA UK and Ireland will be updated in due course

Part 1 – Chapters 1-99 ​Ordinary Customs Duty ​​​10 March 2021
New!
Part 2A Specific Excise Duties on locally manufactured or on imported goods of the same class or kind 24 February 2021​​
Part 2B Ad Valorem Excise Duties on locally manufactured goods or on imported goods of the same class or kind ​​22 November 2019
​​Part 3 ​Environmental Levy
​​Part 3A ​Environmental Levy on Plastic Bags 1 April 2020​
​Part 3B ​Environmental Levy on Electricity Generated in the Republic ​1 April 2020
Part 3C ​Environmental Levy on Electric Filament Lamps ​​1 April 2020
Part 3D ​Environmental Levy on Carbon Dioxide (CO2) Emissions of Motor Vehicles ​1 April 2020
​Part 3E ​Environmental Levy on Tyres ​17 November 2017
Part 3 F ​Environmental Levy on Carbon Emissions 7 August 2020
​​Part 5A ​Fuel Levy 29 January 2021​​
​​Part 5B ​Road Accident Fund Levy ​​1 April 2020​
Part 6A ​Export Duty on Scrap Metal 26 February 2021​​
Part 7 ​Health Promotion Levy ​​1 April 2019
Part 7A ​Levy on Sugary Beverages 5 April 2019
Part 8 ​Ordinary Levy ​8 March 2010​
Schedule No 2 ​Anti-dumping, Countervailing and Safeguard Duties on Imported Goods 24 December 2020
Schedule No 3 ​Industrial Rebates of Customs Duties ​5 February 2021
Schedule No 4 ​General Rebates of Customs Duties, Fuel Levy and Environmental Levy 5 February 2021
Schedule No 5 ​Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy ​​24 January 2020
​​Schedule No 6 ​Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy 24 February 2021​​
​​Schedule No 8 ​​Licences 29 January 2021​​
​Schedule No 10
​Agreements or Protocols or other parts or provisions thereof contemplated in section 49(5)
Any reference to the Kingdom of Swaziland and BLNS in any provision of this Schedule shall, with effect from 19 April 2018, be deemed to be a reference to the Kingdom of Eswatini and BELN, respectively, in terms of the provisions which existed before 19 April 2018 
​30 September 1999​
Part 1A ​Agreement on Trade, Development and Co-operation between the European Community and their Member States and the Republic of South Africa 30 September 1999​

Part 1B

​Economic Partnership Agreement (EPA) between the SADC EPA States, of the one Part and the European Union and its Member States, of the other Part 21 October 2016
​Part 1C ​Economic Partnership Agreement between the Southern African Customs Union (SACU) Member States and Mozambique, of the One Part and the
United Kingdom of Great Britain and Northern Ireland, of the Other Part
​1 January 2021
Part 2 ​Treaty of the Southern African Development Community (SADC) and Protocols concluded under the provisions of Article 22 of the Treaty ​12 September 2000
​​Part 3 ​Agreement between the Government of the Republic of South Africa and the Government of the United States of America regarding Mutual Assistance between their Customs Administrations ​24 August 2000
​​Part 4 ​Southern African Customs Union (SACU) Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland ​21 October 2002​
​​Part 5 ​Memorandum of Understanding between the Government of the Republic of South Africa and the Government of the People’s Republic of China on promoting Bilateral Trade and Economic Co-operation ​28 August 2006​
​​Part 6 ​Free Trade Agreement between the EFTA States and the SACU States ​​1 July 2006
Part 6B
​​Part 6C
Part 6D
Part 6E
Part 7 ​Preferential Trade Agreement between MERCOSUR and SACU 21 October 2016​​

​Part 8

Agreement establishing the African Continental Free Trade Area (AfCFTA)​ 1 January 2021

Table of Contents

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