On 29 August 2025, the South African Revenue Service (SARS) announced the insertion of Rebate Item 460.06/1511.90.90/01.08, in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964 in order to provide for a temporary rebate provision on palm oil, not fractionated, refined, bleached and deodorised, but not chemically modified, for use in the manufacture of soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff subheading 3401.1. The reasoning for the rebate item is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.738.
The Rebate Item 460.06/1511.90.90/01.08 reads “Palm oil, not fractionated, refined, bleached and deodorised, but not chemically modified, for use in the manufacture of soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff subheading 3401.1, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided that the goods are not available in the SACU market.” The ‘Extent of Rebate’ is the ‘full duty’.