Itac on 22 September announced the proposed exclusion of adult diapers under rebate item 412.13 and amendment of rebate item 320.12 which provides for the duty-free importation of raw materials used in the manufacturing of baby diapers to also include adult diapers, on which comment is due by 20 October.
The application was lodged by Validus Medical (Pty) Ltd who reasoned that (i) Validus mainly imports raw materials for purposes of manufacturing adult diapers; and that (ii) Rebate Item 412.13 of the Schedule 4 to the Customs and Excise Act provides for a full rebate of duty on imported adult diapers. However, there is no concomitant provision to rebate duty on the raw materials needed to manufacture these products (adult diapers).