On 11 May 2023, the South African Revenue Service (SARS) announced that its “Prohibited and Restricted Imports and Exports List” had been updated, and a Letter of Authority is now required from the National Regulator for Compulsory Specifications (NRCS) for electricity meters, classifiable in tariff subheading 9028.30.
The tariff classification details are as follows:
- Section XVIII: “Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical Instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof”
- Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.”
- Tariff Heading: 90.28 “Gas, liquid or electricity supply or production meters, including calibrating meters therefor:”
- Tariff Subheading: 9028.30 “Electricity meters”
The “Prohibited and Restricted Imports and Exports List” is accessible at:
www.sars.gov.za/latest-news/prohibited-and-restricted-imports-and-exports-list-9/