Customs

The Deletion of a Number of Woven Fabrics Rebate Items

Publish Date:

06 Oct 2023

On 29 September, the South African Revenue Service (SARS) announced the deletion, and the insertion of a number of Rebate Items in Part 1 of Schedule No.3 to the Act, 1964 “Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods”. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) report No.672.

The deletion of the following Rebate Items:

Rebate Item 311.42/55.13/01.04 “Woven fabrics of synthetic fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, of a mass not exceeding 170 g/m², in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods, classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/55.14/01.04 “Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with Full duty cotton, of a mass exceeding 170 g/m², dyed or printed, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/5903.20/01.06 “Textile fabrics impregnated, coated, covered or laminated with polyurethane, in rolls of a width of 200 cm or more, in such Full duty quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of mattress covers classifiable in tariff heading 63.02.”
Rebate Item 320.02/55.13/01.04 “Woven fabrics of synthetic fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, Full duty of a mass not exceeding 170 g/m², in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods, classifiable in tariff heading 94.04."
Rebate Item 320.02/55.14/01.04 “Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, of a mass exceeding 170 g/m², dyed or printed, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”

By the insertion of the following Rebate Items:

Rebate Item 311.42/5212.1/01.05 “Other woven fabrics of cotton, of a mass not exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/521.2/02 01.05 “Other woven fabrics of cotton, of a mass exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/53.09/01.04 “Woven fabrics of flax, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/5512.1/01.05 “Woven fabrics of synthetic staple fibres, containing 85 per cent or more by mass of polyester fibres, in rolls of a width of 200cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/55.13/02.04 “Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, of a mass not exceeding 170 g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/55.14/02.04 “Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, of a mass exceeding 170 g/m2 in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/55.16/01.04 “Woven fabrics of artificial staple fibres, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/5903.10.90/01.08 “Textile fabrics impregnated, coated, covered or laminated with poly(vinyl chloride), other, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/5903.20/02.06 “Textile fabrics impregnated, coated, covered or laminated with polyurethane, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04.”
Rebate Item 311.42/5903.90.90/01.08 “Other textile fabrics impregnated, coated, covered or laminated with plastics, other, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the lnternational Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63,02, 63.03 and 63.04.”
Rebate Item 320.02/5212.1/01.05 “Other woven fabrics of cotton, of a mass not exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/5212.2/01.05 “Other woven fabrics of cotton, of a mass exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/53.09/01.04 “Woven fabrics of flax, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/5512.1/01.05 “Woven fabrics of synthetic staple fibres, containing 85 per cent or more by mass of polyester fibres, in rolls of a width of 200cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/55.13/02.04 “Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, of a mass not exceeding 170 g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 94.04.”
Rebate Item 320.02/55.14/02.04 “Woven fabrics of synthetic stable fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with cotton, of a mass exceeding 170g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/55.16/01.04 “Woven fabrics of artificial stable fibres, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/5903.10.90/01.08 “Textile fabrics impregnated, coated, covered or laminated with poly(vinyl chloride), other, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/5903.20/01.06 “Textile fabrics impregnated, coated, covered or laminated with polyurethane, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”
Rebate Item 320.02/5903.90.90/01.08 “Other textile fabrics impregnated, coated, covered or laminated with plastics, other, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04.”