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Customs

Air Conditioning Machines Rebate Item

Publish Date: 
01 Jul 2024

On 27 June 2024, the South African Revenue Service (SARS) announced the deletion of Rebate Item 316.01/8415.90/02.06 in Part 1 of Schedule No.3 to the Customs and Excise Act, 1964 "Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods" and the insertion of Rebate Item 316.01/8415.20/01.06, to provide for a rebate provision for manufacturing of air conditioning machines identifiable for use in heavy motor vehicles, which reads "Air conditioning machines, having a rated cooling capacity exceeding 3 kW, incomplete or unassembled, for the manufacture of air conditioning machines identifiable for use in heavy vehicles as defined in Note 1 to rebate item 317.07." The extent of the rebate is "full duty".

The reasoning for the Rebate Item is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.627.

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