On 22 November 2013 Itac published a notice proposing that the amendment of Note 1 to Rebate Item 498.00 in Part 6 of Schedule No.4 be substituted by Table 3, the “Description” of which reads “NOTES: 1. Goods, excluding goods required to be entered in terms of any other item of Schedule No.4 or any item of Schedule No.3, imported by a registered CCA enterprise into the CCA as contemplated in section 21A.” The proposed amendment (insertion) of Note 9 to Schedule No.3 “NOTES: 9. Goods may be entered under any rebate item of this Schedule by a CCA enterprise as contemplated in rule 21A.01 and registered in terms of such item, provided – (a) the CCA enterprise complies with any notes to that item and this Schedule, and section 75; (b) The VAT is paid on goods imported by the CCA enterprise under any item in this Schedule. The application was lodged by The Department of Trade and Industry (the dti) who reasoned that the companies locating within a CCA, intending to import manufacturing inputs, are currently at a disadvantage in terms of customs duty which has to be paid on the imported content at the time the manufactured goods are declared for domestic use in terms of Rebate Item 498. Under Schedule No.3 which applies outside the CCA, a manufacturer qualifies for a rebate of customs duty but pays the Value-added Tax (VAT), if they choose to supply their finished products into the domestic market. Comment is due by 20 December 2013.