ANNOUNCED AS TEMPORARYNo
On 3 August 2018, the South African Revenue Service (SARS) adopted Notice 798 increasing the import tariff on beet and cane sugar from 233.81c/kg (approx. USD 0.18 per kg) to 419.52 c/kg (approx. USD 0.32 per kg). Beet and cane sugar goods fall under the following HS code subheadings: 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99.
The SARS uses a variable tariff formula in order to adjust the import duty to a dollar-based reference price (DBRP). The DBRP represents the lowest duty-free price an importer pays in order to import goods to the Southern African Customs Union (SACU). In case the price dips below the DBRP, a duty is levied.
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