On 13 February 2025, the Southern African Revenue Service (SARS) announced the insertion of Additional Notes 2 and 3 to Chapter 30 to the Customs and Excise Act, 1964, as well as the insertion of tariff subheadings 3004.90.20 and 3004.90.30 in order to provide clarity on where supplements, herbal or homoeopathic preparations should be classified.
The insertion of Additional Notes 2 and 3:
2. Subheadings 3004.50, 3004.90.20 and 3004.90.30 include herbal or homeopathic medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids in packing for retail sale. These preparations are classified in heading 30.04 only if they bear on the label, packaging or on the accompanying user directions the following statements of:
(a) the specific diseases, ailments or their symptoms for which the product is to be used;
(b) the concentration of active substance or substances contained therein;
(c) dosage; and
(d) mode of application.
In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being.
3. The medicinal preparations mentioned in Additional Note 2 must, on importation, be supported by a:
(a) certificate of registration of the product as a medicine;
(b) licence permitting import of the product as a medicine; or
(c) letter of confirmation of the status of the product as a medicine, from and verifiable by the South African Health Products Regulatory Authority.
The insertion of Tariff Subheadings:
- 3004.90.20 “Other, containing minerals, essential amino-acids or fatty acids (excluding those of subheading 3004.50)”; and
- 3004.90.30 “Other, herbal or homeopathic preparations (excluding those of subheading 3004.50 and 3004.90.20).”