On 22 July 2011, SARS informed that three (3) rebate provisions (Rebate Items) had been amended as a result of certain tariff subheadings having been deleted in Part 1 of Schedule No.1 (Ordinary Customs Duty) to the Customs and Excise Act (as announced in the Budget 2011. These amendments apply to Rebate Items 316.17/00.00/02.00, 316.17/85.29/01.04,and 316.17/85.29/02.04, and are introduced with retrospective effect from 01 April 2011.
