SARS Updates Customs Tariff and Import Requirements

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Businesses involved in importing and exporting goods should take note of several customs updates issued by SARS between 23 and 24 July 2026. While the changes are largely administrative, they may affect customs compliance, tariff classifications and import documentation.

Plant Inspector Permit Requirement Removed

On 23 July 2026, SARS updated its Prohibited and Restricted Imports and Exports list  to confirm that goods classified under tariff heading 5301.30 (Flax tow and waste) no longer require a Plant Inspector Permit.

Importers and customs brokers dealing with products under this tariff heading should review their import procedures to ensure they are applying the latest documentary requirements.

Tariff Amendment Notices Issued

SARS also published a series of Legal Counsel notices under the Customs and Excise Act, 1964, providing details of upcoming tariff amendments.

The notices included:

• 23 July 2026: A Legal Counsel notice listing tariff amendment notices scheduled for publication in the Government Gazette.

• 23 July 2026: A second Legal Counsel notice confirming the publication details of a further set of tariff amendments, which became effective from 24 July 2026.

• 24 July 2026: A further notice confirming the publication of tariff amendment notices R7739, R7740 and R7741 in Government Gazette 55065.

These notices affect several categories of imported goods, with most of the changes resulting in higher customs duties or updated safeguard measures.

• Rock Drilling Equipment Parts Notice R.7740

  One amendment increases the general rate of customs duty on parts for rock drilling equipment (tariff subheading 8467.99.90) from duty free to 20%. These parts are commonly used in the mining, quarrying and construction industries, where pneumatic, hydraulic and other rock drilling equipment is used. The increase is intended to provide greater protection to local manufacturers.

• Peanut Butter: Notice R.7739

  Another amendment raises the customs duty on certain peanut butter products (tariff subheadings 2008.11.11, 2008.11.15 and 2008.11.19) from 0.99 cents per kilogram to 20%. This significantly increases the duty payable on imported peanut butter and is designed to support domestic food manufacturers competing with imported products.

• Hot-Rolled Steel Products: Notice R.7741

  The notices also amend the safeguard duty provisions for certain hot-rolled steel products classified under Chapter 72 of the Customs Tariff. Rather than changing the safeguard duty itself, the amendments update the list of rebate items that are excluded from the 13% safeguard duty. The changes apply retrospectively from 2 May 2025 to 1 May 2026, ensuring that the tariff schedule aligns with the International Trade Administration Commission's (ITAC) revised recommendations.

• Threaded Fasteners of Iron or Steel

  A separate series of tariff amendment notices (Notice R.7733, Notice R.7734 and Notice R.7735 relates to threaded fasteners of iron or steel, including products such as bolts, screws and nuts used throughout the manufacturing, engineering, construction and automotive sectors.

  The amendments extend the safeguard duties over a three-year period, with the following rates applying:

  • 42.04% from 24 July 2026 to 23 July 2027;

  • 40.04% from 24 July 2027 to 23 July 2028; and

  • 38.04% from 24 July 2028 to 23 July 2029.

  The safeguard duties do not apply to stainless steel fasteners or fasteners specifically identifiable for aircraft, which remain excluded. These measures are intended to provide temporary protection for the South African fastener manufacturing industry against increased imports.

Why It Matters

Although these notices do not introduce broad policy changes, they ensure that customs tariff schedules and import requirements remain up to date. Importers, exporters, clearing agents and customs practitioners should review the relevant tariff amendment notices to determine whether any of the changes affect their products or customs declarations.

Regular monitoring of SARS customs notices helps businesses remain compliant and avoid delays, incorrect tariff classifications or unnecessary documentary requirements when importing or exporting goods.