On 27 January Sars announced the insertion of rebate items 311.42/8536.50.50/01.08 and 311.42/8544.49.90/01.08 to provide for the rebate of the full ‘general’ customs duty on switches and wire for the manufacture of electric blankets.
311.42/8536.50.50/01.08 Other switches, with moulded casings of plastics or other insulating material, with a current rating not exceeding 800 A, for the manufacture of electric blankets classifiable in tariff subheading6301.10.
311.42/8544.49.90/01.08 Other insulated electric conductors, for a voltage exceeding 80 V, not fitted with connectors, for the manufacture of electric blankets classifiable in tariff subheading6301.10.
The reasoning for the creation and insertion of the rebate items to the Schedules to the Act, 1964, is contained in the International Trade Administration Commission of South Africa (Itac) report no 536.
