On 11 March 2011 the South African Revenue Service (Sars) published the following tariff amendments: Aluminium Hollow Profile Tariff Amendment The insertion of a Rebate Item with respect to hollow profiles of aluminium of a cross-sectional dimension not exceeding 370mm, for the manufacture of condensers and evaporators for motor vehicle air conditioning equipment. The extent of the rebate is the full rate of the customs duty.
