On 30 May 2014 the South African Revenue Service (Sars) informed of the insertion of Note 8 to Schedule No.3 “Industrial Rebates of Customs Duties” to the Customs and Excise Act to allow manufacturers in a Customs Controlled Area (CCA). The Note reads “8. Goods may be entered under any rebate item of this Schedule by a CCA enterprise as contemplated in rule 21A.01 and registered in terms of such item, provided - (a) the CCA enterprise complies with any notes to that item and this Schedule, and section 75; and (b) the VAT is paid on goods imported by the CCA enterprise under any item in this Schedule.”