SARS has issued a tariff amendment update covering three confirmed changes under the Customs and Excise Act. The notice refers to amendments due to take effect from 30 April 2026, as well as one rebate amendment with retrospective effect from 1 April 2025.
Who this affects
This update is most relevant to South African importers, customs clearing teams, and freight agents handling affected products. It may also matter to traders reviewing duty exposure on specific imports and to businesses using rebate provisions linked to poultry imports from the United States.
- Importers of certain seamless tubes, pipes and hoses of polymers of ethylene with fittings, multi-layered construction, an intermediate aluminium layer, and an outside diameter not exceeding 32 mm
- Parties dealing with item 116.10.10/8543.40.10 where the excise rate is being increased
- Importers using the rebate item for frozen bone-in cuts of
- Gallus Domesticus from the United States
What changed in practice
For the specified polymer tubes, pipes and hoses, SARS says existing tariff subheadings will be deleted and replaced with new subheadings, and the customs duty rate will increase from 15% to 20% from 30 April 2026. That means tariff classification and duty calculations may need to be checked carefully for shipments falling within that narrow product description.
SARS also confirmed an excise duty increase for item 116.10.10/8543.40.10 from R3.18/ml to R3.29/ml, effective 30 April 2026.
Separately, SARS states that the annual quota under rebate item 460.03/0207.14.9/01.07 for frozen bone-in cuts of
What Sterdts clients should check
- Review whether any current or upcoming imports match the exact product description in the tariff notice, rather than assuming a broad category change
- Check whether tariff codes used on entries, quotations, landed cost calculations, and purchase orders need to be updated from 30 April 2026
- Where excise applies, confirm whether pricing, declarations, or stock planning should reflect the higher rate from the effective date
- If using the poultry rebate item, confirm whether the retrospective quota increase affects current planning or prior-period administration
- Keep shipment documents and product specifications ready, especially where classification depends on detailed technical characteristics
Important scope note
This is a narrow customs update based on the SARS notice and should not be treated as a broad tariff change across all similar goods. The source also notes that publication details would be made available later, so clients should treat this as date-sensitive and ensure final gazetted wording and implementation details are checked before relying on it operationally.