On 26 January 2024, the South African Revenue Service (SARS) informed of the creation of temporary rebate provisions under Rebate Item 460.03 in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy) for the importation of meat and edible offal of the species Gallus Domesticus classifiable under tariff subheading 0207.1. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.726.
By the insertion of the following, and the ‘Extent of Rebate’.
Rebate Item 460.03/0207.12/01.06 “Meat and edible offal, of fowls of the species Gallus domesticus, not cut in pieces, frozen, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit after consultation with the Director General: The Department of Agriculture, Land Reform and Rural Development, for the duration of a shortage of chicken as a result of an outbreak of highly pathogenic avian influenza in South Africa, provided that ITAC or equivalent authority in SACU Member States, is satisfied that - (i) the chicken is only for consumption or manufacture of products for consumption, in the country of import; and (ii) the chicken imported in terms of this rebate item is not re-exported to any other SACU Member State.” Full duty
Rebate Item 460.03/0207.14.1/01.07 “Boneless cuts, frozen of fowls of the species Gallus domesticus, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit after consultation with the Director General: The Department of Agriculture, Land Reform and Rural Development, for the duration of a shortage of chicken as a result of an outbreak of highly pathogenic avian influenza in South Africa, provided that ITAC or equivalent authority in SACU Member States, is satisfied that - (i) the chicken is only for consumption or manufacture of products for consumption, in the country of import; and (ii) the chicken imported in terms of this rebate item is not re-exported to any other SACU Member State.” Full duty less 30%
Rebate Item 460.03/0207.14.2/01.07 “Offal, frozen, of fowls of the species Gallus domesticus, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit after consultation with the Director General: The Department of Agriculture, Land Reform and Rural Development, for the duration of a shortage of chicken as a result of an outbreak of highly pathogenic avian influenza in South Africa, provided that ITAC or equivalent authority in SACU Member States, is satisfied that - (i) the chicken is only for consumption or manufacture of products for consumption, in the country of import; and (ii) the chicken imported in terms of this rebate item is not re-exported to any other SACU Member State.” Full duty
Rebate Item 460.03/0207.14.9/02.07 “Meat, frozen, other, of fowls of the species Gallus domesticus, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit after consultation with the Director General: The Department of Agriculture, Land Reform and Rural Development, for the duration of a shortage of chicken as a result of an outbreak of highly pathogenic avian influenza in South Africa, provided that ITAC or equivalent authority in SACU Member States, is satisfied that - (i) the chicken is only for consumption or manufacture of products for consumption, in the country of import; and (ii) the chicken imported in terms of this rebate item is not re-exported to any other SACU Member State.” Full duty less 25%
