On 01 March 2024, the South African Revenue Service (SARS) announced, retrospectively effective from 26 January 2024, the substitution of Rebate Item 460.03/0207.14.1/01.07 in Part 2 of Schedule No.4 of the Customs and Excise Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy : Temporary Rebates Of Customs Duties) in order to reduce the extent of rebate from “Full duty less 30%” to “Full duty less 12%”, for the importation of meat and edible offal of the species Gallus Domesticus.
The Rebate Item reads “Boneless cuts, frozen of fowls of the species Gallus Domesticus, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission (ITAC) may allow by specific permit after consultation with the Director General: The Department of Agriculture, Land Reform and Rural Development, for the duration of a shortage of chicken as a result of an outbreak of highly pathogenic avian influenza in South Africa, provided that ITAC or equivalent authority in SACU Member States, is satisfied that - (i) the chicken is only for consumption or manufacture of products for consumption, in the country of import; and (ii) the chicken imported in terms of this rebate item is not re-exported to any other SACU Member State.”
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No 726.
