On 27 June 2024, the South African Revenue Service (SARS) announced the insertion of Rebate Item 460.16/8541.43/01.06 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" to provide for a temporary rebate provision for the importation of photovoltaic cells, assembled in modules or made up into panels, to read "Photovoltaic cells, assembled in modules or made up into panels, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the subject goods are not available in the SACU market." The extent of the rebate is "full duty".
The reasoning for the Rebate Item is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.723.
