On 27 December 2024, the South African Revenue Service (SARS) announced the substitution, with effect from 01 January 2025, of the rates of duty in the columns headed “General” and “MERCOSUR” in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (‘Ordinary Customs Duty’) for subheading 9403.40.30 from 25% and 20% to 20% and 18%, respectively, where they appear in the Government Gazette on 06 December 2024.