SCHEDULE 1 / PART 1 CUSTOMS DUTY - SARS Home

1 Date: 2018-08-03 SCHEDULE 1 / PART 1 CUSTOMS & Excise Tariff SCHEDULE 1 / PART 1 CUSTOMS DUTY Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff SECTION I LIVE ANIMALS; ANIMAL PRODUCTS NOTES: 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout this SCHEDULE any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze- dried. Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff CHAPTER 1 LIVE ANIMALS NOTE: 1. This Chapter covers all live animals except the following: (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading , , or ; (b) cultures of micro-organisms and other products of heading.

2 And (c) animals of heading Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff Heading / Subheading CD Article Description Statistical Unit Rate of Duty General EU EFTA SADC MERCOSUR Live horses, asses, mules and hinnies: - Horses: 1 - - Pure-bred breeding animals u free free free free free 2 - - Other u free free free free free 6 - Asses u free free free free free 7 - Other u free free free free free Live bovine animals: - Cattle: 5 - - Pure-bred breeding animals u free free free free free 6 - - Other u free free free free free - Buffalo: 5 - - Pure-bred breeding animals u free free free free free 0 - - Other u free free free free free 0 - Other u free free free free free Live swine: 8 - Pure-bred breeding animals u free free free free free - Other: 0 - - Of a mass of less than 50 kg u free free free free free 7 - - Of a mass of 50 kg or more u free free free free free Live sheep and goats: 1 - Sheep u free free free free free 6 - Goats u free free free free free Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: - Of a mass not exceeding 185 g.

3 1 - - Fowls of the species Gallus domesticus u free free free free free 8 - - Turkeys u free free free free free 4 - - Ducks u free free free free free 0 - - Geese u free free free free free 7 - - Guinea fowls u free free free free free - Other: 7 - - Fowls of the species Gallus domesticus u free free free free free Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff Heading / Subheading CD Article Description Statistical Unit Rate of Duty General EU EFTA SADC MERCOSUR 9 - - Other u free free free free free Other live animals: - Mammals: 5 - - Primates - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) - - Camels and other camelids (Camelidae) - - Rabbits and hares - - Other - Reptiles (including snakes and turtles) u free free free free free 1 u free free free free free 8 u free free free free free 4 u free free free free free 6 u free free free free free 3 u free free free free free - Birds: 4 - - - - Birds of prey Psittaciformes (including parrots, parakeets, cockatoos) macaws and u free free free free free 0 u free free free free free - - Ostriches.

4 Emus (Dromaius novaehollandiae): 4 - - - Ostriches u free free free free free 2 - - - Other u free free free free free 5 - - Other u free free free free free - Insects: 9 - - Bees u free free free free free 9 - - Other u free free free free free 5 - Other u free free free free free Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL NOTES: 1. This Chapter does not cover the following: (a) products of the kinds described in headings to or , unfit or unsuitable for human consumption; (b) guts, bladders or stomachs of animals (heading ) or animal blood (heading or ); or (c) animal fat, excluding products of heading (Chapter 15).

5 ADDITIONAL NOTE: 2. For the purpose of subheadings and the expression "rib" shall be limited to rib portions having on one side a maximum meat thickness of 5 mm covering the bone while the opposite side of the bone is clearly visible. Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff Heading / Subheading CD Article Description Statistical Unit Rate of Duty General EU EFTA SADC MERCOSUR Meat of bovine animals, fresh or chilled: 2 - Carcasses and half-carcasses kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg - Other cuts with bone in: 4 - - Wagyu beef kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg 2 - - Other kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg - Boneless.

6 9 - - Wagyu beef kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg 7 - - Other kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg Meat of bovine animals, frozen: 6 - Carcasses and half-carcasses kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg - Other cuts with bone in: 8 - - Wagyu beef kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg 6 - - Other kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg - Boneless: 2 - - Wagyu beef kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg 0 - - Other kg 40% or 240c/kg 40% or 240c/kg 40% or 240c/kg free 40% or 240c/kg Meat of swine, fresh, chilled or frozen: - Fresh or chilled: 6 - - Carcasses and half-carcasses kg 15% or 130c/kg 15% or 130c/kg 15% or 130c/kg free 15% or 130c/kg 2 - - Hams, shoulders and cuts thereof, with bone in kg 15% or 130c/kg 15% or 130c/kg 15% or 130c/kg free 15% or 130c/kg - - Other: 4 - - - Rib kg free free free free free 2 - - - Other kg 15% or 130c/kg 15% or 130c/kg 15% or 130c/kg free 15% or 130c/kg - Frozen.

7 0 - - Carcasses and half-carcasses kg 15% or 130c/kg 15% or 130c/kg 15% or 130c/kg free 15% or 130c/kg 7 - - Hams, shoulders and cuts thereof, with bone in kg 15% or 130c/kg 15% or 130c/kg 15% or 130c/kg free 15% or 130c/kg - - Other: 9 - - - Rib kg free free free free free 7 - - - Other kg 15% or 130c/kg 15% or 130c/kg 15% or 130c/kg free 15% or 130c/kg Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff Heading / Subheading CD Article Description Statistical Unit Rate of Duty General EU EFTA SADC MERCOSUR Meat of sheep or goats, fresh, chilled or frozen: 3 - Carcasses and half-carcasses of lamb, fresh or chilled kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg - Other meat of sheep, fresh or chilled: 4 - - Carcasses and half-carcasses kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 0 - - Other cuts with bone in kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 7 - - Boneless kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 2 - Carcasses and half-carcasses of lamb, frozen kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg - Other meat of sheep, frozen.

8 3 - - Carcasses and half-carcasses kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 2 - - Other cuts with bone in kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 6 - - Boneless kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 1 - Meat of goats kg 40% or 200c/kg 40% or 200c/kg 40% or 200c/kg free 40% or 200c/kg 2 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen kg free free free free free Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: - Of bovine animals, fresh or chilled: 8 - - Livers kg 22% or 240c/kg 22% or 240c/kg 22% or 240c/kg free 22% or 240c/kg 6 - - Other kg free free free free free - Of bovine animals, frozen: 1 - - Tongues kg free free free free free 8 - - Livers kg 30% or 130c/kg 30% or 130c/kg 30% or 130c/kg free 30% or 130c/kg 2 - - Other kg free free free free free 2 - Of swine, fresh or chilled kg free free free free free - Of swine, frozen.

9 0 - - Livers kg 30% or 130c/kg 30% or 130c/kg 30% or 130c/kg free 30% or 130c/kg 1 - - Other kg free free free free free 2 - Other, fresh or chilled kg free free free free free 7 - Other, frozen kg free free free free free Meat and edible offal, of the poultry of heading , fresh, chilled or frozen: - Of fowls of the species Gallus domesticus: 0 - - Not cut in pieces, fresh or chilled kg free free free free free Date: 2018-08-03 SCHEDULE 1 / PART 1 / SECTION I CUSTOMS & Excise Tariff Heading / Subheading CD Article Description Statistical Unit Rate of Duty General EU EFTA SADC MERCOSUR - - Not cut in pieces, frozen: 4 - - - - - - - - - - - Mechanically deboned meat Carcasses (excluding necks and offal) with all cuts ( thighs, wings, legs and breasts) removed Other Cuts and offal, fresh or chilled kg free free free free free 1 kg 31% free 31% free 31% 2 kg 82% free 82% free 82% 3 kg free free free free free - - Cuts and offal, frozen: - - - Boneless cuts: 5 - - - - Breasts kg 12% free 12% free 12% 1 - - - - Thighs kg 12% free 12% free 12% 8 - - - - Other kg 12% free 12% free 12% - - - Offal.

10 2 - - - - Livers kg 30% free 30% free 30% 9 - - - - Feet kg 30% free 30% free 30% 5 - - - - Heads kg 30% free 30% free 30% 8 - - - - Other kg 30% free 30% free 30% - - - Other: 3 - - - - Whole bird cut in half kg 37% free 37% free 37% 8 - - - - Leg quarters kg 37% free 37% free 37% 6 - - - - Wings kg 37% free 37% free 37% 4 - - - - Breasts kg 37% free 37% free 37% 2 - - - - Thighs kg 37% free 37% free 37% 0 - - - - Drumsticks kg 37% free 37% free 37% 9 - - - - Other kg 37% free 37% free 37% - Of turkeys: 4 - - Not cut in pieces, fresh or chilled kg free free free free free 0 - - Not cut in pieces, frozen kg free free free free free 7 - - Cuts and offal, fresh or chilled kg free free free free free 3 - - Cuts and offal, frozen kg free free free free free - Of ducks: 4 - - Not cut in pieces, fresh or chilled kg free free free free free Dat