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SOUTH AFRICA: Customs Act Amended in Line with HS2022 Implementation

02 November 2021



The South African Revenue Service (SARS) released   to the Customs and Excise Act, 1964 (the Act) on 22 October 2021, bringing it in line with the World Customs Organisation’s (WCO) Harmonised System (HS) 2022, and coming into force on 1 January 2022. 

The SARS has stressed that the WCO’s HS review could impact imported or exported goods classification and their customs declaration codes. From next year all declarations must be in accordance with the tariff structure to be published before the end of this year. The processing system will not accept declarations containing deleted commodity codes. 

Traders are advised to ensure declarations reflect the new commodity codes. To check the codes of goods, traders can visit the WCO website for the HS 2017/HS 2022 correlation table on a six-digit international level, or the SARS website for the correlation table on an eight-digit or national level. 

Those registered under a rebate replaced by a different rebate item, or with the same item under a different code, should declare the new rebate item. The International Trade Administration Commission of South Africa will permit amended or deleted rebate items as long as the importer is registered.

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    Topics:
  • Africa,
  • South Africa,
  • HARMONISED SYSTEM,
  • customs declaration,
  • import and export trade
  • Africa
  • South Africa
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ARTICLE TOPICS

AFRICA35474
SOUTH AFRICA35521
HARMONISED SYSTEM149519
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ARTICLE TOPICS

AFRICA35474
SOUTH AFRICA35521
HARMONISED SYSTEM149519
CUSTOMS DECLARATION81869
IMPORT AND EXPORT TRADE144662

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