ANNOUNCEMENT 15 Feb 2019

The South African Revenue Service (SARS) increased the import tariff on beet and cane sugar.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising

SOURCE

South Africa Revenue Service (SARS), Government Gazette No. 42232 No. R.176 of 15 February 2019. Available at: http://www.sars.gov.za/AllDocs/Embargo/Tariffs/LAPD-LSec-CE-TA-2019-01%20-%20R176%20GG42232%20Sugar.pdf

South Africa Revenue Service (SARS), Government Gazette No. 42131 No. R.1422 of 21 December 2018. Available at: http://www.sars.gov.za/AllDocs/Embargo/Tariffs/LAPD-LSec-CE-TA-2018-81%20-%20Notice%20R1422%20GG%2042131%20Sch%201%20Part%201%20(SUGAR)%20-%2021%20December%202018.pdf

Inception date: 15 Feb 2019 | Removal date: open ended
Still in force

Import tariff

On 15 February 2019, the South African Revenue Service (SARS) has adopted Notice 176 increasing the import tariff on beet and cane sugar from ZAR 369.57 c/kg (USD 0.26 per kilogramme) to ZAR 401.79 c/kg (over USD 0.28 per kilogramme). 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.

AFFECTED SECTORS