Primary briefing · Gazette
high impact 55153 · R. 7794 · 2026-08-06
Customs Tariff Amendment: Wheat Seed and Wheat Flour Duties Set to Zero
Effective from
06 Aug 2026
The Minister of Finance, acting under section 48 of the Customs and Excise Act, 1964, has substituted tariff entries for wheat seed (headings 1001.91 and 1001.99) and all wheat flour products (headings 1101.00.10 through 1101.00.90) in Part 1 of Schedule No. 1. Every listed item is now set at a duty rate of 'free' across all tariff columns — General, EU/UK, EFTA, SADC, MERCOSUR, and AfCFTA. The amendment replaces existing tariff lines with the new zero-rate entries, directly reducing input costs for grain millers, bread producers, and food manufacturers who import wheat or wheat flour.
Who is affected
Importers and exporters of wheat and wheat flourGrain millers and flour producersFood manufacturers (especially bread and bakery sectors)Customs brokers and clearing agentsTrade compliance advisersAgricultural commodity traders What this means for practitioners
Importers must apply the substituted zero duty rates for the specified wheat and wheat flour tariff headings with immediate effect.
Customs brokers and clearing agents should update tariff schedules and declaration templates to reflect the new free-rate entries across all trade agreement columns.
Trade compliance teams should review existing supply contracts and landed-cost models to account for the duty removal.
Monitor for any further amendments or sunset provisions that may reinstate duties in future.