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Customs

Sodium Hydroxide Rebate

Publish Date: 
21 Nov 2018

On 16 November the International Trade Administration Commission of South Africa (Itac) announced the insertion of rebate items 306.15/2815.12/01.06 and 306.15/2815.12/02.06 in terms of Part 1 of Schedule No.3 to the Customs and Excise Act, 1964, “Industrial Rebates of Customs Duties - Goods used in the Manufacture of Other Goods”, to create a rebate provision for sodium hydroxide used in the extraction process of copper and nickel, classifiable in tariff subheadings 2603.00 and 2604.00.

The reasoning for the move can be found in Itac Report No 592.

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