Various Rebates of the Customs Duty Guidelines


The International Trade Administration Commission of South Africa (Itac) on 23 January 2015 released Guidelines pertaining to the application of the rebate of the customs duty in terms of six Rebate Items in Schedules No 3, 4 and 5 to the Customs and Excise Act (No.91 of 1964).
According to the release, applications submitted for permits in terms of the Rebate Items (provisions) will be dealt with in accordance with the specification related to the applicable guideline and must be submitted in accordance with the application form.
Itac has pointed out that the permits should be applied for and received by the organisation before the goods are shipped.
The guidelines are: (i) Guidelines, rules and conditions pertaining to rebate items 460.06/2903/02.00 or 460.06/3817/01.00 for tetrachloroethylene and mixed alkyl benzenes; (ii) Guidelines, rules and conditions pertaining to rebate item 306.15/2815.11/01.06 for solid sodium hydroxide for use in the extraction of uranium oxide; (iii) Guidelines, rules and conditions pertaining to rebate item 460.07/3920.49/01.06 or 460.07/3920.49/02.06 for the anti-dumping duty on plates, sheets, film, foil and strip of polymers of vinyl chloride (PVC); (iv) Guidelines, rules and conditions pertaining to permits issued under rebate item 306.01/2815.11/02.06 for solid sodium hydroxide (caustic soda) classifiable under tariff subheading 2815.11, for use in the manufacture of sodium metasilicates, classifiable under tariff subheading 2839.11.

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