On 30 September 2022, the South African Revenue Service (SARS) extended an invitation to comment on the proposed deletion and insertion of or Rebate Items 460.18 in the Parts to Schedule No.4 to the Customs and Excise Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy) on which comment is due by 10 October 2022.
The proposed deletion of 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.”; and the proposed 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 may allow by specific permit, provided the products are not available in the SACU market.”
The proposed deletion of Rebate Item and Code 460.18.01.06/9001.10 “Optical fibres, not individually sheathed, for use in the manufacture No VAT Exemption 2019-10-18 00:00:00.”; and the proposed insertion of Rebate Item and Code 460.18.01.08 9001.10.19 “Optical fibres, not individually sheathed, for use in the manufacture No VAT Exemption 2022-08-31 00:00:00.”
The proposed deletion of the Customs Procedure Codes (CPC):
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1200 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1400 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1420 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1440 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1441 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1442 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1444 Active 2019-10-18
- 460.18.01.06 9001.10 Optical fibres, not individually sheathed, for use in the manufacture A1448 Active 2019-10-18
The proposed insertion of the CPC:
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1200 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1400 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1420 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1440 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1441 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1442 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1444 Active 2022-08-31
- 460.18.01.08 9001.10.19 Optical fibres, not individually sheathed, for use in the manufacture A1448 Active 2022-08-31