The International Trade Administration Commission of South Africa (Itac) on October 03, published “Guidelines pertaining to rebate of the duty on various rebate provisions in terms of Schedule 3, 4, 5 to the Customs and Excise Act”.
According to the Government Gazette notice, in future all permit applications for the specified Rebate Items must be submitted in accordance to the Guidelines. You would now need to check whether the Guidelines apply to your company. To assist you in this endeavour there are seven Guidelines, presented as Annexures to the Government Gazette notice, which follow.
Annexure 1.1: Guidelines and conditions pertaining to permits issued under rebate item 460.02/0904.2/01.05 for the importation of dried or crushed or ground fruits of the genus capsicum (0904.2) for the extraction of paprika oleoresin (3309.90.80).
Annexure 1.2: Guidelines and conditions pertaining to permits issued under rebate item 460:04/2008.20/01.06 for the importation of canned pineapples.
Annexure 1.3: Guidelines, rules and conditions pertaining to permits issued under rebate item 460.05/2713.20/01.06 for Petroleum Bitumen.
Annexure 1.4: Guidelines rules and conditions pertaining to permits issued under rebate item 460.11/52.01/01.04 for cotton, not carded or combed.
Annexure 1.5: Guidelines, rules and conditions pertaining to permits issued under rebate item 312.01/6001.92/01.06 for other pile fabrics, knitted or crocheted, of man-made fibres used for the manufacture of footwear with uppers of textile materials.
Annexure 1.6: Guidelines, rules and conditions pertaining to textile fabric imported in terms rebate items 320.01/5407.61/01.06, 320.01/5903.20.90/01.08 and 320.01/5907.00.90/01.08 for the manufacture of upholstered furniture.
Annexure 1.7: Guidelines, rules and conditions pertaining to rebate item 312.01/6001.92/01.06; for other pile fabrics, knitted or crocheted, of man-made fibres, for use in the manufacture of footwear with uppers of textile materials classifiable in Chapter 64.
