In the Government Gazette of 12 August 2011 the South African Revenue Service (Sars) advised of the insertion of Rebate Item 307.01/15.18/01.04 The effect of this amendment is that a new Rebate Item is created for dehydrated castor oil, classifiable in tariff subheading 1518.00.90, for use in the manufacture of alkyd resins in primary forms, classifiable in tariff subheading 3907.50, in such quantities, at such times and under such conditions as the International Trade Administration Commission of South Africa (Itac) may allow by specific permit. The extent of the rebate is full duty.