On 16 February 2024, the South African Revenue Service (SARS) advised of a range of amendments to Schedule No.1 to the Customs and Excise Act,1964, (Ordinary Customs Duty) in order to implement the revised Tariff Rate Quota (TRQ) in terms of the Economic Partnership Agreement (SADC-EU EPA) for the allocations for 2023, which are imposed with retrospective effect from 01 January 2023.
The tariff subheadings to which the TRQ relates are 0203.22.00, 0203.29.90, 0209.10.00, 0405.90.00, 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.00, 0406.90.12, 0406.90.22, 0406.90.99, 10.10.9, 1003.00, 1601.00.20, 1901.90.40, and 2105.00.
TRQ in paragraph 3.1 to General Note IJ to Schedule No.1 to the Act, 1964 is accessible at:
www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2024/Legal-LSec-CE-TA-2024-24-%E2%80%93-Notice-R4372-GG-50129-Sch-2P1-1-1894-Revised-Tariff-Rate-Quota-in-terms-SADC-EU-EPA-Jan-2023-16-February-2024.pdf