On 25 June 2021, the South African Revenue Service (SARS) announced an amendment to Part 1 of No.4 to the Customs and Excise Act, 1964, by the substitution of Note 2 to Rebate Item 407.00, in order to correct the reference to Rebate Item 407.01/00.00/01.02 to 407.01/00.00/02.00.
Rebate Item 407.00 reads:
Admission under item 407.01/00.00/02.00 shall only be permitted provided-
(a) the goods can be identified as being the same goods which were taken from the Republic; and
(b) in the case of unaccompanied baggage, it is re-imported up to 30 days before the arrival or within 90 days from the date of arrival, of a resident of the Republic
The notice is accessible at:
https://www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2021/LSec-CE-TA-2021-49-Notice-R550-GG44759-Schedule-4P1-Note-2-to-Rebate-Item-407.00-25-June-2021.pdf
Story by: Riaan de Lange