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Customs

Rigid PVC Manufacturing Rebate Deleted – With Retrospective Effect

Publish Date: 
13 Aug 2024

On 08 August 2024, the South African Revenue Service (SARS) announced the deletion in Part 1 of Schedule No.3 to the Customs and Excise Act, 1964 (Manufacturing Rebate) of Rebate Items 307.04/3920.4/01.05 and 315.12/3920.4/01.05, as a consequence of the deletion of the anti-dumping items in Schedule No.2 to the Act, 1964 (Dumping) with retrospective effect from 13 December 2023.

The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Minute 14/2023).

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