Customs Updated:
31 Jul 2017

Rebate for Robbery or Theft - Comment due

On 27 August Sars proposed draft amendments to rebate items and refund items 412.09/00.00/01.00; 495.00/00.00/01.00; 497.01/00.00/01.00; 624.50/00.00/01.00; 634.03/00.00/01.00; 670.10/00.00/01.00; 680.02/00.00/02.00 and 690.01/00.00/01.00 in Parts 1,4 and 5 of Schedules No 4 and Part 1G, 2, 3, 4, and 5 of Schedule No 6 to the Act, 1964 to exclude duty rebates in circumstances where damage, destruction or loss of goods as contemplated in those items occurs due to robbery or theft. These are in line with an international tendency to disallow duty rebates in cases of robbery or theft, the rationale being that the amount of any duty payable should be covered by an insurance policy.

Comment is due by 11 September.

For ease of reference the descriptions of the Rebate Items and the Refund Items are below:

Schedule No. 4 - General Rebates of Customs Duties, Fuel Levy and Environmental Levy

  • Draft amendment in Part 1 of Schedule No. 4 Specific Rebates of Customs Duties
  • Draft Amendment in Part 4 Of Schedule No. 4 Rebates of Fuel Levy
  • Draft Amendment in Part 5 Of Schedule No. 4 Rebates of Environmental Levy

Schedule No.6 - Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy

  • Draft Amendment in Part 1G of Schedule No. 6 Miscellaneous Rebates and Refunds of Specific Excise Duties
  • Draft Amendment in Part 2 of Schedule No. 6 Rebates and Refunds of Ad Valorem Excise Duties
  • Draft Amendment in Part 3 of Schedule No. 6 Rebates and Refunds of Fuel Levy and Road Accident Fund Levy
  • Draft Amendment in Part 4 of Schedule No. 6 Rebates and Refunds of Environmental Levy on Environmental Levy Goods Manufactured in the Republic
  • Draft Amendment in Part 5 of Schedule No. 6 Rebates and Refund on Health Promotion Levy

Story by: Riaan de Lange