Customs

Guidelines for Used Clothing

In a Government Gazette notice dated 30 November 2012 Itac announced the publication of “Guidelines Regarding Applications for Permits in terms of the Provision Under Rebate Item 460.11/00.00/01.00 of Schedule No.4 to the Customs and Excise Act”. The notice extends an invitation to all interested parties to comment on the guidelines regarding applications for permits in terms of the provisions under Rebate Item 460.11/00.00/01.00 of Schedule No.4 to the Customs and Excise Act for permits for the partial rebate of the full rate of customs duty less 30 per cent ad valorem on used overcoats, car-coats, raincoats, anoraks, ski-jackets, duffle coats, mantles, three-quarter coats, greatcoats, hooded caps, trench coats, gabardines, padded waistcoats and parkas (but no other clothing articles), classifiable under tariff headings 61.06, 61.02, 62.01, 62.02 and tariff subheading 6309.00.13, in such quantities, at such times and subject to such conditions as Itac may allow by specific permit. Comments are due by 21 December 2012. If you are interested in learning more about any of the articles in this week’s column, please send us an email with the headline of the article in the title.

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