On 06 January 2023, the South African Revenue Service (SARS) announced the insertion of Rebate Item 460.18/9001.10.19/01.08 “Optical fibres, not individually sheathed, for use in the manufacture of optical fibre cables, classifiable in tariff subheading 8544.70, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission of South Africa (ITAC) may allow by specific permit, provided the products are not available in the Southern African Customs Union (SACU) market” in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy). The extent of the Rebate is full duty.
The tariff amendment is as a consequence of the amendment in Part 1 of Schedule No.1 to the Act, 1964 (Ordinary Customs Duty).
The tariff amendment was effective on the day.