Customs

New Pneumatic Tyres Rebate

On 15 March the South African Revenue Service (Sars) announced an amendment of Part 2 of Schedule No 4 to the Customs and Excise Act. The deletion of Rebate Item 460.07/4011.61/01.06 and substitution of Rebate Item 460.07/4011.10/01.06 for new pneumatic tyres of rubber of a kind used on motor cars for organised motor sport under such conditions as the International Trade Administration Commission of South Africa (Itac) after consultation with Motorsport South Africa may allow by specific permit.

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