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Schedule 1 of Customs and Excise Act Amended

February 16, 2021

South African Revenue Service

An amendment to Schedule 1 of the Customs and Excise Act on wheat and wheaten flour has been published.

The South African Revenue Service published the amendment in Government Gazette 44151.

The amendment to Part 1 of Schedule 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, reduces 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.

The amendment applied from 12 February 2021.

Other amendments to Schedule 1 include:

• Gazette 44152 – Amendment to Part 1 of Schedule 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 – in effect from 12 February 2021;
• Gazette 44153 – Amendment to Schedule 1, to implement the revised Tariff Rate Quota in terms of the Economic Partnership Agreement – with retrospective effect from 1 September 2020 up to and including 31 December 2020.