On October 26, 2010, SARS released its (i) External Policy – Administration of Duty Credit Certificates (DCC); and (ii) External Standard Operating Procedures (SOP) – Administration of Duty Credit Certificates (DCC). These documents cover the administration of Rebate Item 460.11 / 07.00 and Rebate Item 460.11 / 08.00. It covers the administration requirements for the capturing and reinstatement of DCCs as well as the system applications necessary for such administration.