Sars on 11 July 2014 advised of the deletion of Rule 46.05 and Rule 49B.16 to the Customs and Excise Act No 91 of 1964.
These amendments were necessitated due to the deletion of two general Rebate Items in Schedule No 4 to the Act that were published in the Government Gazette of 20 December 2013 at the request of the Minister of Trade and Industry.