On 14 August 2026, the South African Revenue Service (SARS) announced the insertion of Rebate Item 460.07/4011.70.10/01.08, in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964, to provide for a rebate provision for the importation of new pneumatic tyres of a kind used on agricultural or forestry vehicles and machines, having a rim size of less than 91cm, classifiable under tariff subheading 4011.70.10. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No 769.
Rebate Item 460.07/4011.70.10/01.08 reads:
"New pneumatic tyres, of rubber, of a kind used on agricultural or forestry vehicles and machines, having a rim size of less than 91cm, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the products are not available in the SACU market." The extent of rebate is full duty.
Report No 769 and the tariff amendment are accessible at: