The article published in this column on September 13, 2024, bearing the same headline, dealt with the issue of what a ‘technical tariff amendment’ is. It was also mentioned that the South African Revenue Service (Sars) had updated its landing page to expand on the subject.

As a brief reminder, once a year, Sars publishes these amendments, which are technical in nature and will have no effect on the duty structure. Therefore, technical tariff amendments do not relate solely to the outcomes of Sars reviews. It is also possible for businesses to apply for the creation of eight-digit tariff subheadings. Applications must be submitted by March 31 of each year to be considered for inclusion in the year-end tariff amendments, which take effect on January 1 of the following year in each Southern African Customs Union (Sacu) member State. The applications must be sent to technicaltariff@sars.gov.za.

On July 2, Sars published its proposed technical tariff amendments for January 1, 2026, and comment on these is due by August 1.

If your goods or products are classifiable in tariff chapters 29 (organic chemicals), 37 (photographic or cinematographic goods), 68 (articles of stone, plaster, cement, asbestos, mica or similar materials), 74 (copper and articles thereof) and 83 (miscellaneous articles of base metal), then you will have a specific interest in this article.

There are four technical tariff amendments proposed. The first proposal is from Saint-Gobain Construction Products South Africa, which has requested the splitting of the tariff subheadings in respect of rock wool and slag wool, contending that while both are mineral wools used for insulation and soundproofing and the wools have similar properties, they are made from different raw materials. Saint-Gobain is the only local manufacturer of glass wool in the Sacu region and monitors the Sacu mineral wool market to ensure it remains competitive, offering products that can compete against imports. It contends that new eight-digit tariff subheadings to distinguish between the different types of mineral wools will assist Saint-Gobain in monitoring trade imports of these products.

The second proposal is from the Copper Development Association Africa (CDAA), which has represented the copper industry in Southern Africa since 1962 and is committed to promoting and expanding the use of copper and copper alloys throughout Africa. The association has requested the creation of a separate tariff subheading for other copper waste and scrap, noting that volumes of imports and exports of other copper waste and scrap occasionally reach alarming levels, raising concerns that items may be illicitly declared under this tariff subheading. Additionally, it is possible that stolen copper cable may be included in these transactions. The CDAA believes the creation of eight-digit tariff subheadings will ensure that importers and exporters submit the exact scrap types.

Nampak Products has requested the creation of a tariff subheading for aluminium can ends/tops currently classifiable with other stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal. The current subheading makes it difficult to accurately assess trade and price trends for products imported into South Africa. The creation of the eight-digit tariff subheading will enable Nampak to accurately monitor trade statistics and price trends related to imports.

For its part, the Department of Forestry, Fisheries and the Environment (DFFE) has requested tariff subheading amendments that specifically provide for hydrofluorocarbon (HFC) refrigerants, which, it contends, will enhance reporting accuracy to the Ozone Secretariat when supporting commitments under international agreements, such as the Montreal Protocol and the Kigali Amendment. The DFFE argues that the amendments will not only align with global environmental goals but also enable it to more effectively monitor and control the consumption of ozone-depleting substances and HFCs.

Sars has proposed an amendment to the heading for trade remedies to include the word ‘safeguard’ so that it reads: ‘Anti-Dumping, Countervailing and Safeguard Duties on Imported Goods’.

Should you have an interest in ‘ordinary’ tariff amendments, these are published on the Sars website. The tariff amendments are added to the Sars website around 15:00 on the Thursday preceding their publication in the Government Gazette the following day.

The technical tariff amendments are accessible at www.sars.gov.za/legal-counsel/secondary-legislation/tariff-amendments/