On 6 October 2021, the South African Revenue Service (SARS) called for comment on the insertion of tariff subheading 1101.00.40 “Super fine maize meal as defined in Additional Note 2 to Chapter 11” at a rate of customs duty of free (0%) on which comment is due by 07 November 2021.
According to the Notice the Finance Minister announced in the 2021 Budget Review, under Annexure C, that super-fine maize meal would also qualify to be supplied with Value-Added Tax (VAT) at the rate of zero percent (0%).
The Notice is available on request.