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Reclassification of certain health supplements in the import duty space

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Reclassification of certain health supplements in the import duty space

The South African Revenue Service (SARS) has decided to reclassify various health supplements that were previously categorised under tariff heading (TH) 21.06. (providing for miscellaneous edible preparations which were subjected to a rate of 20% import duty) into TH30.04, which pertains to pharmaceuticals, and which attracts a duty free rate.

3 Mar 2025 1 min read Tax & Exchange Control Alert Article

At a glance

  • The South African Revenue Service (SARS) has decided to reclassify various health supplements that were previously categorised under tariff heading (TH) 21.06. into TH30.04.
  • 06 provides for miscellaneous edible preparations and is subject to a rate of 20% import duty, while TH30.04 pertains to pharmaceuticals and attracts a duty free rate.

In the interim, SARS has amended TH30.04 to provide as follows:

Customs and Excise Act 1964 copy

What does this mean in practice?

Pharmaceutical companies that have imported health supplements now have the recourse to potentially have their health supplements reclassified under TH30.04, where applicable, and potentially apply for refunds of customs duties and value-added tax from SARS for a retrospective period of two years from the date of a favourable tariff determination from SARS.

Who to contact?

Pharmaceutical companies that are interested in discussing this potentially rewarding exercise may contact:
Petr Erasmus [Director] – Petr.Erasmus@cdhlegal.com / 082 576 526Savera Singh [Associate] – Savera.Singh@cdhlegal.com / 067 07 7929

 

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