On 23 May 2014 the South African Revenue Service (Sars) announced the creation of a Rebate Item 312.01/6001.92/01.06 for the full rebate of the customs duty on other pile fabrics, knitted or crocheted, of man-made fibres, classifiable in tariff subheading 6001.92, for the manufacture of footwear with uppers of textile materials classifiable in tariff Chapter 64.
The application was lodged by The Little Slippery Co who reasoned that there were no Southern African Customs Union (SACU) manufacturers and that the company was under threat from imported slippers.
