On 13 March 2026, the South African Revenue Service (SARS) announced the insertion of a temporary rebate item 460.16/8414.60.20/01.08 in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964, “General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Temporary Rebates of Customs Duties” to provide for the importation of cooker hoods of a domestic type having a maximum horizontal side not exceeding 120 cm, classifiable under tariff subheading 8414.60.20. The rationale is contained in the International Trade Administration Commission of South Africa (ITAC) Report No. 746.
The extent of the rebate, which is full duty, reads “Domestic ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, having a maximum horizontal side not exceeding 120 cm, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the subject goods are not available in the SACU market.”
