ANNOUNCEMENT 28 Jul 2017
In July 2017, the South African Revenue Service (SARS) removed the import tariff on beet and cane sugar.
NUMBER OF INTERVENTIONS
South Africa Revenue Service (SARS), Government Gazette No. 41012 No. R. 764 of 28 July 2017: http://www.sars.gov.za/AllDocs/Embargo/Tariffs/LAPD-LSec-CE-TA-2017-26%20-%20Notice%20R764%20GG41012%20Sch%201P1%20updated%20-%2028%20July%202017.pdf
On 28 July 2017, the import tariff of 63.63c/kg (approx. USD 0.05 per kg) on beet and cane sugar was removed. Beet and cane sugar goods fall under the following HS code subheadings: 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99.
On 15 September 2017, the import tariff was reintroduced, see related state act.
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 into the Southern African Customs Union (SACU). In case the price dips below the DBRP, a duty is levied.