On 26 January 2024, the South African Revenue Service (SARS) informed of the creation of temporary rebate provisions for the importation of certain flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated, classifiable under tariff subheadings 7208.26 and 7208.27 Part 2 of Schedule No.4 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy) to the Customs and Excise Act, 1964. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.622.
By the insertion of Rebate Items, and the ‘Extent of Rebate’:
Rebate Item 460.15/7208.26/02.06 “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, in coils, not further worked than hot-rolled, pickled, of a thickness of 3 mm or more but less than 4,75 mm, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the products are not available in the SACU market.” Full duty in Schedule No. 1 and Schedule No. 2
Rebate Item 460.15/7208.27/01.06 “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, in coils, not further worked than hot-rolled, pickled, of a thickness of less than 3 mm, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the products are not available in the SACU market.” Full duty in Schedule No. 1 and Schedule No. 2
