On 18 June 2021, the South African Revenue Service (SARS) announced the insertion of Rebate Item 310.01/2815.12/09.06 in Part 1 of Schedule No.3 to the Customs and Excise Act, 1964 in order to create a rebate provision for Sodium Hydroxide (Caustic Soda) in aqueous solution for the manufacture of semi-chemical fluting paper. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.617.
Rebate Item 310.01/2815.12/09.06 “Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of semi-chemical fluting paper, in rolls or sheets, classifiable in tariff subheading 4805.11, in such quantities, at such times and under such conditions as the International Trade Administration Commission may allow by specific permit.”
The ”Extent of Rebate” is full duty.
The notice is accessible at:
https://www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2021/LSec-TA-2021-48-Notice-R542-GG44426-Schedule-3P1-Caustic-Soda-18-June-2021.pdf
Story by: Riaan de Lange