On 12 September 2025, the South African Revenue Service (SARS) announced the insertion of Rebate Item 460.06/1516.20.90/01.08 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 temporary rebate provision on palm oil, not fractionated, partly or wholly hydrogenated, whether or not refined, but not further prepared, for use in the manufacture of soaps and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff subheading 3401.1. The extent of the rebate is full duty. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.739.
Rebate Item 460.06/1516.20.90/01.08 reads: “Palm oil, not fractionated, partly or wholly hydrogenated, whether or not refined, but not further prepared, for use in the manufacture of soaps and organic surface-active products and preparations in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff heading 3401.1, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided that the goods are not available in the SACU market.”
