Tariff Amendments – Schedule 4 Part 2 and Schedule 1 Note Changes

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Dear Valued Client

Please take note of the below Tariff Amendments published by SARS effective as of 12 September 2025:

Amendment to Schedule 4 Part 2:

By the insertion of rebate item 460.06/1516.20.90/01.08 in order to provide for a temporary rebate provision on palm oil, not fractionated, partly of wholly hydrogenated, whether or not refined, but not further prepared, for use in the manufacture of soaps and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff subheading 3401.1 (ITAC Report No. 739)

Amendment to Schedule 4 Part 2:
By the insertion of rebate item 460.15/7306.40/01.06 in order to provide for a temporary rebate provision on stainless-steel tubing used in the manufacture and maintenance of state-of-the-art processing plants for the hygienic and liquid food industries (ITAC Report No. 742).

Amendment to Schedule 1 Notes:
Amendment to Schedule 1, by the substitution of paragraph 1 of General Note O, to include Nigeria as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement.

Please take note of the below tariff amendment published by SARS which is issued retrospectively as of 30 May 2025: 

Amendment to Schedule 1 Notes:
Amendment to Schedule 1, by the substitution of paragraph 1 of General Note O, to include Nigeria as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement.

Should you have any queries, please reach out to our customs team at head office at 0318180320.

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