On 04 August 2023, the South African Revenue Service (SARS) announced a reduction in the variable tariff formula on sugar, classifiable in tariff subheadings 1701.12, 1701.13, 1701.14, 1701.91, and 1701.99, in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 (‘General Duties’) from 195.28c/kg to free. The reasoning for the duty reduction is contained in the International Trade Administration of South Africa (ITAC) Minute 03/2023.
The tariff subheadings in question are 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).