In a Government Gazette notice of 14 December 2012 the South African Revenue Service (Sars) announced the insertion of Rebate Items 414.01/00.00/01.00, 414.02/00.00/01.00 and 414.03/00.00/01.00 to Customs and Excise Act (the C&E Act). [Schedule No.4 to the C&E Act.] The amendment is imposed with retrospective effect from 01 November 2012. The Rebate Items provide for the importation of goods under rebate of the customs duty for consumption or use at an international sporting event approved by the Minister of Finance, when imported and entered by the controlling body of a participating visiting team, a team doctor, an official sponsor of the event or the host of the event on behalf of a participating visiting team. According to the Notes of the Rebate Item, the event may be approved by the Minister of Finance having regard to – (i) the foreign participation in that event, and (ii) the economic impact that event may have on the country as a whole. Further, “official sponsor” means a sponsor of the event appointed by – (i) the international organiser of the event, or (ii) the host of the event in South Africa. Rebate Item 414.01 relates to pharmaceutical goods (including medicaments), Rebate Item 414.02 to non-alcoholic beverages or foodstuffs, and Rebate Item 414.03 to promotional material.