Sugar Variable Tariff Formula Increase

On 05 December 2025, the South African Revenue Service SARS announced the substitution of tariff subheadings 1701.12 beet sugar, 1701.13 Cane sugar specified in Subheading Note 2 to this Chapter, 1701.14 Other cane sugar, 1701.91 Containing added flavouring or colouring matter, and 1701.99 Other in Part 1 of Schedule No.1 to the Customs and Excise Act, 1964 Ordinary Customs Duty to increase the rate of customs duty on sugar from 364.68c/kg to 436.38c/kg in terms of the existing variable tariff formula. The rationale for the increase in the customs duty rate is contained in the International Trade Administration of the Commission ITAC Minute 08/2025.