On 21 December 2018, the South African Revenue Service (Sars) announced a reduction in the rates of customs duty on sugar, classifiable in tariff subheadings 1701.12 (Beet sugar), 1701.13 (Cane sugar specified in Subheading Note 2 to this Chapter), 1701.14 (Other cane sugar), 1701.91 (Containing added flavouring or colouring matter), and 1701.99 (Other) in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 from 460.86c/kg to 369.57c/kg in terms of the existing variable tariff formula.
The reasoning is contained in the International Trade Administration Commission of South Africa (Itac) Minute M12/2018.