Customs Updated:
31 Jul 2017

Tariff Book (S1 P1)
Refund or Drawback of Duty Rule - Comment due On

10 April 2019, the South African Revenue Service (SARS) published the draft amendment to Note 8 of Schedule No.5 to the Customs and Excise Act, 1964 “Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy”, on which comment is due by 10 May 2019.

The draft amendment provides for circumstances where a refund or drawback of the duty as contemplated in Section 75(1)(c), 54D, or 54J of the Act, 1964 may be granted if the customs procedure code (CPC) applicable to the export as specified in the list published on the SARS website referred to in Rule 00.06 and the Refund Item or Drawback Item are not reflected on the export Bill of Entry (BOE) or other export clearance declaration.