Baby and adult diaper rebate


On 9 February the South African Revenue Service (Sars) announced the substitution of rebate items 320.12, in Part 1 of Schedule No 3 to the Customs and Excise Act, 1964 to provide for the importation of raw materials for the manufacture of baby diapers as well as adult diapers.

The rebate items are 320.12/3919.10/01.06, 320.12/3920.20/01.06, 320.12/5404.11/01.06, 320.12/5603.1/01.05, 320.12/5603.9/01.05, and 320.12/5903.90/01.06.

A second substitution was announced by Sars for rebate item 412.13/00.00/01.00, in Part 1 of Schedule No 4 to the Act, 1964 to exclude adult diapers from the rebate item.

The reasoning for the tariff amendments is contained in the International Trade Administration Commission of South Africa (Itac) Report No 569.


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