Tariff Amendments are published by Notice in the Government Gazette in terms of the Customs and Excise Act, 1964, and are added on the web around 15:00 on the Thursday preceding the publication thereof on a Friday in the Gazette.
Technical tariff amendments
Requests for technical amendments must be submitted with motivation by no later than 30 August of each year for it to be considered for the year-end amendment, with effect from 1 January of the following year.
The insertion of 8-digit tariff subheadings for statistical purposes is published once yearly.
Submissions should be sent to technicaltariff@sars.gov.za.
The request should be accompanied by a motivational letter outlining the reasons for the application.
Example of reasons to be provided: how the applicant and/or industry contribute to the financial/job creation market in RSA and SACU. Why statistical information of this nature cannot be obtained by any other means.
Taxation proposals
Note that the taxation proposals for a particular year are tabled by the Minister of Finance as part of his Budget Review and the time of tabling is certified by Parliament for purposes of excise accounts. The time of tabling will be indicated on the particular Budget Day on this part of the website with the release of the taxation proposals documents.
Links Tariff Notices are grouped per year of publication and can be accessed through the links on the navigation pane above. Notices published during 2001 and 2000 are being prepared and will be added in due course.
