The South African Revenue Service (Sars) on 31 August announced an amendment to Part 2 of Schedule No.4 to the Customs and Excise Act, 1964 through the insertion of Rebate Item 460.16/8523.52.10/01.08 to create a temporary rebate facility on digital smart cards (excluding proximity cards and tags) classifiable in tariff subheading 8523.52.10.
The reasoning for the rebate is contained in the International Trade Administration Commission of South Africa (Itac) Report No.581.