On 18 October, the South African Revenue Service (SARS) announced the insertion of Rebate items 460.05/2712.10.20/01.08; 460.07/3916.90.90/01.08; 460.15/72.17/01.04; 460.16/8544.70/01.06 and 460.18/9001.210/01.06 in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964 “General Rebates of Customs Duties, Fuel Levy and Environmental Levy – Temporary Rebates of Customs Duties” in order to provide for a rebate on certain input material used in the manufacture of optical fibre cables and optical ground wire cables.
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report 603.
The insertion of Rebate Item 460.05/2712.10.20/01.08 “Petroleum jelly, in immediate packings of a content exceeding 5 kg, for 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 may allow by specific permit, provided the products are not available in the SACU market”. The extent of rebate is full duty.
Rebate Item 460.07/3916.90.90/01.08 “Other, monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of other plastics, for 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 may allow by specific permit, provided the products are not available in the SACU market”. The extent of rebate is full duty.
Rebate Item 460.15/72.17/01.04 “Wire of non-alloy steel, clad with aluminium, for use in the further processing of optical fibre cable, classifiable in tariff subheading 8544.70, by reinforcing the optical fibre cable with one or more layer of stranded wire, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the products are not available in the SACU market”. The extent of rebate is full duty.
Rebate Item 460.16/8544.70/01.06 “Optical fibre cable, for further processing by reinforcing the fibre optical cable with one or more layer of wire, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the products are not available in the SACU market”. The extent of rebate is full duty.
Rebate Item 460.18/9001.10/01.06 “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 may allow by specific permit, provided the products are not available in the SACU market”. The extent of rebate is full duty.
The substitution of Rebate Item 460.18 “optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof”.
Story by: Riaan de Lange