The South African Revenue Service (Sars) on 20 November 2015 announced an amendment to rebate item 318.03/00.0001.00 ‘Goods of any description (excluding mounted or populated circuit boards) for the manufacture of prepayment electricity supply meters classifiable in tariff subheading 9028.30 at such times, in such quantities and subject to such conditions as Itac may allow by specific permit, provided the commission is satisfied that the circuit boards are mounted and populated in the Sacu region’. The extent of the rebate is ‘Full duty’
The deletion of Rebate 318.03/00.00/01.00 ‘Goods of any description (excluding mounted or populated circuit boards) for the manufacture of prepayment electricity supply meters classifiable in tariff subheading 9028.30, at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the Commission is satisfied that the circuit boards are mounted and populated in the Sacu region’. The extent to the rebate is ‘Full duty’.
