On 08 May the South African Revenue Service (Sars) Head Customs: Border Operations, Ports of Entry & Customs Compliance released a letter, “Rebate Items 412.11 and 621.08 Related to the Import or Manufacture of Essential Goods and Critical Supplies.”
Sars communiques issued on 3 April and 9 April related to Rebate Item 412.11 (rebate of duty) and VAT exemption remain in place until 31 May 2020 as the period of validity, until further notice.
For the purposes of Rebate Item 621.08, the special conditions shall apply to recipients and users of partially denatured or undenatured ethyl alcohol for the manufacture of disinfectant classifiable in tariff heading 38.08 of Part 1 of Schedule No.1 of the Customs and Excise Act, 1964 for the duration of the national state of disaster declared in terms of Section 27(1) of the National Disaster Management Act, 2002, through the Government Gazette Notice of 15 March 2020, until further notice.
The letter is accessible at: