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 DetailsDescription​​ Implementation Date
DateGG and
Notice Numbers
​22 November 2019 Explanatory memorandum to the amendments to Schedules No. 1, 4, 5 and 6 of the Customs and Excise Act No. 91 of 1964, to implement changes to the rates of customs duties in terms of the Economic Partnership Agreement between the European Union and the Southern African Development Community EPA States for 2020 and other miscellaneous amendments1 January 2020​
​22 November 2019​​GG.42850
R.1515
​​Amendment to General Note G to Schedule No. 1, to insert the abbreviation and symbol “CO2e” to mean CO2 equivalent as well as amend note G. 47 to read as ton/tonne in the abbreviation to align with the wording in the Carbon Tax Act1 January 2020
​22 November 2019​​GG.42850
R.1517
​Amendment to Additional Notes to Chapter 11 by the substitution of Note 1(a) and Note 1(b) in Chapter 11 of section II to Part 1 of Schedule No. 1 as a consequence to the statement issued by the President of South Africa on
29 May 2019 regarding the merging of Government Departments
1 January 2020
​22 November 2019​​​GG.42850
R.1514
​Amendment to Part 1 of Schedule No. 1, to implement changes to the rates of customs duties in terms of the Economic Partnership Agreement between the European Union and the Southern African Development Community EPA States for 2020 and other miscellaneous amendments​1 January 2020
​​​22 November 2019​​GG.42850
R.1516
​Amendment to Part 1 of Schedule No. 1, in terms of technical and other miscellaneous amendments​1 January 2020
​22 November 2019​​​GG.42850
R.1518
​Amendment to Note 5 in Schedule No. 4, in order to substitute the reference to form DA 331 to form TC-01 which refers to a traveller card used at ports of entry to declare personal and household effects1 January 2020
​22 November 2019​​GG.42850
R.1519
​Amendment to Part 1 of Schedule No. 4, by the substitution of item 409.00 as a consequence to the statement issued by the President of South Africa on 29 May 2019 regarding the merging of Government departments resulting in the Department of Agriculture, Forestry and Fisheries to be changed to Department of Agriculture, Land Reform and Rural Development​1 January 2020
​22 November 2019​​​GG.42850
R.1522
​Amendment to Part 2 of Schedule No. 4, by the substitution of various items as a consequence to the statement issued by the President of South Africa on 29 May 2019 regarding the merging of Government departments resulting in the Department of Agriculture, Forestry and Fisheries to be changed to Department of Agriculture, Land Reform and Rural Development​1 January 2020
​22 November 2019​​​GG.42850
R.1520
​Amendment to Part 3 of Schedule No. 5, in order to delete refund items 537.00 and 537.02/87.00/01.02, as they were applicable to MIDP up to and including 31 December 2018.  They have now become redundant​1 January 2020
​22 November 2019​​GG.42850
R.1521
​Amendment to Part 3 Schedule No. 6, by the deletion of rebate items 672.01, 672.01/105.10/01.01 and 672.01/105.10/02.01, as they have become redundant1 January 2020
​​​22 November 2019​​GG.42850
R.1523
​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 8517.62.20, in order to exclude two-way radios from ad valorem excise dutiesWith retrospective effect from 1 April 2018
​22 November 2019​GG.42850
R.1524
​Amendment to Part 2B of Schedule No. 1, by the substitution of item 124.37.11, in order to exclude two-way radios from ad valorem excise dutiesWith retrospective effect from 1 April 2018

​15 November 2019

​GG.42840
R.1489

​Amendment to Part 5A of Schedule No. 1, by the substitution of fuel levy item 195.20.01, in order to rectify the rate of fuel levy on biodiesel from 170,5c/kg to 170,5c/li

​With retrospective effect from 5 June 2019
​25 October 2019​​GG.42789
R.1383

​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 increase the rate of customs duty on wheat and wheaten flour from 66.47/kg and 99.71c/kg to 100.86c/kg and 151.29c/kg respectively, in terms of the existing variable tariff formula – Minute 09/2019

25 October 2019
18 October 2019​GG.42773
R.1346

​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 increase the rate of customs duty on sugar from 401.79c/kg to 476.61c/kg in terms of the existing variable tariff formula – Minute M08/2019

​18 October 2019
18 October 2019​GG.42773
R.1347

​Amendment to Part 2 of Schedule No. 4, by the insertion of rebate items 460.05/2712.10.20/01.08; 460.07/3916.90.90/01.08; 460.15/72.17/01.04; 460.16/8544.70/01.06 and 460.18/9001.10/01.06, in order to provide for a rebate on certain input material used in the manufacture of optical fibre cables and optical ground wire cables – ITAC Report 603

​​18 October 2019
​4 October 2019​GG.42740
R.1289

​Amendment to Part 1 of Schedule No. 2 by the deletion of various anti-dumping items under item 215.02 and insertion of new anti-dumping items under item 215.02 in order to amend the applicable tariff headings liable to anti-dumping duty for wire ropes and cables – Minute 05/2019

​4 October 2019
​27 September 2019​GG.42726
R.1261

​Amendment to Part 1 of Schedule No. 2  by the substitution of anti-dumping items 204.05/2004.10.2/03.07 and 204.05/2004.10.2/04.07 to amend the name of the producer/exporter PinguinLutosa Foods B.V to Lutosa – Minute 04/2019

  • Notice R.1261
27 September 2019

​20 September 2019

 

GG.42718
R.1219

​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 95.80c/kg and 143.69c/kg to 66.47c/kg and 99.71c/kg respectively, in terms of the existing variable tariff formula – Minute 06/2019

20 September 2019
​​23 August 2019​GG.42658
R.1103

​Amendment to Part 2 of Schedule No. 4 by the substitution of rebate item 460.03/0207.14.9/01.07 in order to increase the annual quota for bone-in cuts of the species Gallus Domesticus, frozen and imported from or originating in the United State of America – ITAC Minute M02/2019

1 April 2019
​16 August 2019​GG.42640
R.1075

​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheadings 7210.11, 7210.12.10, 7210.12.90 and 7212.10, to increase the rate of customs duty on tinplate from free of duty to 10% – ITAC Report No. 606

16 August 2019​​

2 August 2019

​GG.42612
R.1034

​Imposition of provisional payment in relation to anti-dumping against the alleged dumping of poly(ethylene terephthalate) originating in or imported from The People’s Republic of China classifiable in tariff subheading 3907.6 – ITAC Report No. 607

​2 August 2019 up to and including 2 February 2020
​26 July 2019​GG.42594
R.1012

​Imposition of provisional payment in relation to safeguard against the increased imports of threaded fasteners of iron or steel (excluding those of stainless steel and those identifiable for aircraft) classifiable in tariff subheadings 7318.15.41; 7318.15.42 and 7318.16.30 – ITAC Report No. 605

26 July 2019 up to and including 10 February 2020

12 July 2019

GG. 42577
R.985

Amendment to Part 1 of Schedule No. 1, by the substitution and insertion of various items under Chapter 73 to increase the rate of customs duty on certain tubes, pipes and hollow profiles, seamless, of iron (excluding cast iron) or steel – ITAC
Report 601

​​12 July  2019

12 July 2019

GG.42577
R.984

​Amendment to Part 1 of Schedule No. 1, by the substitution of tariff subheading 8511.30.30 in order to reduce the rate of Customs duty on distributors and ignition coils identifiable for use solely or principally with motor vehicles, engines – ITAC
Report 568

​12 July  2019

​​12 July 2019

​​GG.42577
R.986

​Amendment to Part 1 of Schedule No. 2, by the substitution of Anti-Dumping items 215.11/8201.10.10/01.08; 215.11/8201.30.03/01.08; 215.11/8201.30.90/01.08 and 215.11/8201.90.20/01.08 to review the rate of Anti-Dumping duty on garden spades and shovels, rakes and picks originating in or imported from the People’s Republic of China (PRC): Final Determination – ITAC Report 602

​12 July  2019
​14 June  2019GG.42529
R.924

​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 increase the rate of customs duty on wheat and wheaten flour from 67.51c/kg and 101.26c/kg to 95.80c/kg and 143.69c/kg respectively, in terms of the existing variable tariff formula – Minute 03/2019

​14 June 2019

31 May 2019

GG.42497
R.843


 

​Amendment to Part 5A of Schedule No. 1, to give effect to the budget proposal to implement the carbon fuel tax on fuel as announced by the Minister of Finance on 20 February 2019 to give effect to the budget proposal to implement the carbon fuel tax on fuel as announced by the Minister of Finance on 20 February 2019

​With effect from 5 June 2019

31 May 2019

​GG.42497
R.844

 

​Amendment to Part 3 of Schedule No. 6, to exclude the carbon fuel tax as announced by the Minister of Finance on 20 February 2019 from the diesel refund scheme

​With effect from 5 June 2019
​24 May 2019​GG.42475
R.752

​Amendment to Part 1 of Schedule No. 1 by the substitution of items 8471.30.10, 8471.41.10 and 8471.49.10 to clarify the scope of computers that are subject to payment of ad valorem excise duties

With retrospective effect from 1 April 2019​
​​24 May 2019​GG.42475
R.753

​Amendment to Part 2B of Schedule No. 1 by the substitution of items 124.11.01, 124.11.05 and 124.11.09 to clarify the scope of computers that are subject to payment of ad valorem excise duties

With retrospective effect from 1 April 2019​
​​24 May 2019​GG.42475
R.747

​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 and 1101.00.90 to increase the rate of customs duty on wheat and wheaten flour from 49,07c/kg and 73,61c/kg to 67,51c/kg and 101,26c/kg respectively, in terms of the existing variable tariff formula – Minute 14/2018

​​24 May 2019
​​24 May 2019​GG.42475
R.748

​Amendment to Part 2 of Schedule No. 4 by the insertion of rebate items 460.15/7604.29.15/01.08 and 460.15/7604.29.65 in order to create a temporary rebate provision for aluminium bars, rods and profiles for use in the manufacture of stabilisation fins – ITAC Report 597

​​24 May 2019
​​24 May 2019​GG.42475
R.751

​Amendment to Part 1 of Schedule No. 1 by the deletion of tariff subheading 6210.10.20 and the insertion of tariff subheading 6210.10.50 in order to review the description from “disposable panties” to “disposable underwear” as well as increase the rate of customs duty from free to 40% – ITAC Report No. 598

​24 May 2019
​​​24 May 2019
2019-24
​GG.42475
R.750

​Amendment to Part 3 of Schedule No. 2 in order to subject import from Chinese Taipei (Taiwan) to the payment of safeguard duties on certain flat hot-rolled steel products – Extension on ITAC Report 551

​​24 May 2019 up to and including 10 August 2019
​​​24 May 2019​GG.42475
R.749

​Amendment to Part 3 of Schedule No. 2 in order to subject import from Chinese Taipei (Taiwan) to the payment of safeguard duties on certain flat hot-rolled steel products – Extension on ITAC Report 551

​​With effect from 11 August 2019 up to and including 10 August 2020
5 April 2019​GG.42381
R.563

​Amendment to Part 7A of Schedule No. 1 to amend Note 5 to include the reference to grams per 100 millimeters and insert Note 6 to indicate how sugar content will be calculated

5 April 2019​
5 April 2019​GG.42385
R.565

Correction Notice

Amendment to Part 1 of Schedule No. 1 – as published in Government Gazette No. 42338 dated 29 March 2019 –  by the substitution of tariff subheading 8471.49.90 to change the wording from “with a screen size exceeding 45cm” to “other”

With retrospective effect from 1 April 2019​
​​​29 March 2019​GG.42338
R.500

​Amendment to Part 1 of Schedule No. 1, by the insertion of new-8-digit tariff subheadings under tariff heading 84.71 and 95.04 to provide for computers with a screen size exceeding 45cm as well as gaming consoles with images produced on any external screen

With effect from 1 April 2019
​29 March 2019​GG.42338
R.501

​Amendment to Part 1 of Schedule No. 1, to provide for  separate tariff subheadings for sanitary pads, bread flour and cake flour to facilitate the zero-rating/VAT exemption as tabled by the Minister of Finance on 20 February 2019

With effect from 1 April 2019
​29 March 2019​GG.42352
R.515

Amendment to Part 1 of Schedule No. 1, to provide for separate tariff subheadings for pantyliners to facilitate the zero-rating/VAT exemption as tabled by the Minister of Finance on 20 February 2019

With effect from 1 April 2019
​29 March 2019​GG.42338
R.504

​Amendment to Part 2B of Schedule No. 1, to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019 to apply ad valorem excise duty on –

  • computers with a screen size exceeding 45 cm; and
  • gaming consoles with images produced on any external screen or surface

 

With effect from 1 April 2019
​29 March 2019​GG.42338
R.502

​Amendment to Part 5A of Schedule No. 1, by an increase of 15c/li in the rate of the general fuel levy from 337c/li to 352c/li and 322c/li to 337c/li on petrol and diesel respectively to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019

With effect from 3 April 2019
​29 March 2019​GG.42338
R.503

​Amendment to Part 5B of Schedule No. 1, by an increase of 5c/li in the RAF levy from 193c/li to 198c/li on both petrol and diesel to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019

With effect from 3 April 2019
​29 March 2019​GG.42338
R.506

​Amendment to Part 7A of Schedule No. 1, by an increase of 10c/g in the rate of the health promotion levy from 2.1c/g per 100ml to 2.21c/g per 100ml to give effect to the Budget proposals announced by the Minister of Finance on 20 February 2019

With effect from 1 April 2019
​29 March 2019​GG.42338
R.505

Amendment to ​Part 3 of Schedule No. 6, as a consequence to the increase in the fuel and RAF levy as announced by the Minister of Finance in his budget speech of 20 February 2019; the diesel refund provisions are adjusted accordingly

With effect from 3 April 2019
​​22 March 2019​GG.42324
R.448

​Imposition of provisional payment in relation to the alleged dumping of clear float glass, classifiable in tariff subheadings 7005.29.17; 7005.29.23; 7005.29.25 and 7005.29.35, originating in or imported from Saudi Arabia and the United Arab Emirates –  ITAC Report 599

22 March 2019 up to and including 22 September 2019​
​22 February 2019​GG.42241
R.237

​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.39/01.08 to implement safeguard duty of 48.01% on other screws fully threaded with hexagon heads – ITAC Report 596

3 August 2019 up to and including 2 August 2020
​22 February 2019​GG.42241
R.238

​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.39/01.08 to implement safeguard duty of 45.61% on other screws fully threaded with hexagon heads – ITAC Report 596

​3 August 2020 up to and including 2 August 2021
​20 February 2019​Taxation Proposals as tabled by the Minister of Finance in his Budget Review 2019 at 14:18​20 February 2019

* Note the time of tabling
​15 February 2019​GG.42232
R.177

​Amendment to Part 3 of Schedule No. 2, by the insertion of safeguard item 260.03/7318.15.39/01.08, to implement safeguard duty of 50.54% on other screws fully threaded with hexagon heads – ITAC Report 596

With retrospective effect from 3 August 2018 up to and including 2 August 2019
15 February 2019GG.42232
R.176
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 increase the rate of customs duty on sugar from 369.57c/kg to 401.79c/kg in terms of the existing variable tariff formula – Minute M13/2018
15 February 2019