This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.

Your client imports ceramic tiles. Their landed cost just went up, possibly by more than double. And they may not know it yet.

SARS issued a notice on 10 July 2026 imposing provisional anti-dumping payments on ceramic and porcelain wall and floor tiles imported from India, Mozambique, Zambia, and Zimbabwe. The provisional payments take effect immediately and run until 9 January 2027. The legal basis is section 57A of the Customs and Excise Act, 1964.

What is being targeted

The duties apply to tiles classifiable under tariff subheadings 6904.90, 6907.21, 6907.22, and 6907.40. This covers most standard ceramic and porcelain wall and floor tiles used in construction and retail. Finishing ceramics under 6907.40 are included. Mosaic cubes and similar small-format products are excluded.

The provisional payment rates

The Provisional Payment Rate vary by country of origin and are significant. For example:

  • India: 95.87%

  • Mozambique: 132.65%

  • Zambia: 132.82%

  • Zimbabwe: 231.62%.

These rates apply across all four affected tariff subheadings. A client importing R500,000 worth of tiles from Zimbabwe, for example, faces a provisional anti-dumping payment of over R1.1 million on top of normal duties. The impact on landed cost and pricing is immediate and substantial.

What is a provisional payment?

A provisional payment under section 57A is not yet a confirmed anti-dumping duty. It is imposed while ITAC completes its investigation. If the investigation concludes that dumping has occurred and caused harm to the local industry, the provisional payment can be converted to a final duty. If the investigation finds otherwise, the payment may be refunded. Either way, the cash impact is real and immediate. Importers must pay now and wait for the outcome.

As Accounting Weekly covered when similar tariff changes were gazetted in June 2026, these ITAC-driven amendments can move quickly and with little warning. Businesses that do not monitor the Government Gazette closely often find out about cost increases only after a shipment has already been cleared.

What your clients need to do now

If you have clients in construction, property development, retail, or wholesale distribution who import tiles from any of these four countries, act now:

  • Check active purchase orders and shipments in transit. Goods not yet cleared will be subject to these payments.

  • Review fixed-price contracts with suppliers and customers. Pre-July 2026 landed costs may no longer stack up.

  • Explore alternative sourcing from countries not listed in this notice, such as China, Malaysia, or Spain.

  • Reprice and renegotiate as soon as possible. The sooner they act, the less damage they absorb.

Practical takeaway

Pull a list of any clients in construction, tiling, or building materials distribution. Check whether they import from India, Mozambique, Zambia, or Zimbabwe. If they do, contact them this week. The landed cost change is already in effect.

Previous
Previous

Clever Structure, Wrong Purpose: The R432 GAAR Case

Next
Next

25 Years. 127 Counts. R62 Million. SARS Means Business.