NOTE: Due to an electronic error, yesterday’s edition of Customs Buzz was a repeat of the last week. Herewith the correct version. This is our last column of the year. If anything 2103 was most memorable, but 2014 will be even more so from a customs duty and excise duty perspective – that’s a promise. Here’s wishing you and yours a peaceful festive season. In the Government Gazette of 06 December 2013 the International Trade Administration Commission of South Africa (Itac) published the following guidelines pertaining to rebate of the customs duty on various Rebate Provisions (Rebate Item) in terms of Schedules No.3, 4 and 5 to the Customs and Excise Act: • Guidelines, rules and conditions pertaining to Rebate Item 311.12/52.08/01.04; • Guidelines, rules and conditions pertaining to Rebate Item 311.12/60.05/01.04 and Rebate Item 311.12/60.06/01.04; • Guidelines for issuing a rebate permit to assemblers of television sets under Rebate Item 316.17; • Guidelines for issuing a rebate permit for manufacture of set-tops boxes under Rebate Item 316.17/00.00/03.00; • Guidelines for issuing a rebate permit to assemblers of monitor not incorporating television reception apparatus under Rebate Item 316.23; • Guidelines for applications for permits in terms of the provision under Rebate Item 311.18/63.09/01.04 for rebate of the customs duty on worn clothing and other worn articles of textile materials for the manufacture of rags and cleaning cloths; • Guidelines, rules and conditions pertaining to Rebate Item 304.01/02.00/01.04 and Rebate Item 304.01/0202.30/04.06; • Guidelines and conditions pertaining to Rebate Item 304.07/2002.90/01.06 for the importation of bulk tomato paste for further processing into tomato products; • Guidelines and conditions pertaining to the temporary rebate provisions for fresh, chilled or frozen salmon used in the processing thereof; • Guidelines and conditions pertaining to the rebate provision for the importation of dehydrated castor oil (1518.00.90) used for the manufacture of alkyd resins, in primary form; and • Guidelines regarding applications for permits in terms of the provision under Rebate Item 311.02/63.09/01.04 Schedule No.3 to the Customs and Excise Act.