On 25 April 2014 the South African Revenue Service (Sars) announced the insertion of rebate items 311.14/3919.10.07/01.08 and 311.14/4016.99.90/01.08 to provide for rebates on polyurethane flat shapes with dimensions not exceeding 50mm x 2mm x 10mm, self-adhesive on one side only, in rolls of a width not exceeding 20cm, and natural rubber straps with a length not exceeding 315 mm and a width not exceeding 7 mm, for use in the manufacture of dust masks classifiable in tariff subheading 6307.90.10. The extent of the rebate items is full duty and was effective on the day.
The tariff application was initiated in the Government Gazette of 25 January 2013. Application for rebate of duty on polyurethane flat shapes with dimensions not exceeding 50 mm x 2 mm x 10 mm, self-adhesive on one side only rolls of a width not exceeding 20 cm, classifiable under tariff subheading 3919.10.07; Silicone elastomeric straps with length not exceeding 315 mm and with width not exceeding 7 mm, classifiable under tariff subheading 3926.90.90; and Natural rubber straps with a length not exceeding 315 mm with a width not exceeding 7 mm, classifiable under tariff subheading 6307.90.10 for the manufacture of dust masks.
The application was lodged by 3M South Africa (Pty) Ltd who reasoned that the application was to re-introduce local manufacturing; increase labour work force from 130 heads to 145 heads; reduce the cost of production to the market and allow it to be competitive as the costs will have decreased; and advance investment and promote employment by 2015.