On 24 August the South African Revenue Service (Sars) announced an increase in the rates of customs duty on wheat and wheaten flour, classifiable in tariff subheadings 1001.91 and 1001.99, from 28,17c/kg to 64,06c/kg and tariff subheadings 1101.00.10 and 1101.00.90 from 42,26c/kg to 96,09c/kg.
The increase in duties, with the exception of the Southern African Development Community (SADC), is through the variable formula tariff in Part 1 of Schedule No 1 of the Customs and Excise Act, 91 of 1964 ‘Ordinary Customs Duties’.
The reasoning for the increase is contained in the International Trade Administration Commission of South Africa (Itac) Minute 08/2018.