On 12 September 2025, the South African Revenue Service (SARS) announced the insertion of Rebate Item 460.15/7306.40/01.06 in Part 2 of Schedule No.4 to the Customs and Excise Act, 1964 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Temporary Rebates of Customs Duties), in order to provide for a temporary rebate provision on stainless-steel tubing used in the manufacture and maintenance of state-of-the-art processing plants for the hygienic and liquid food industries. The extent of the rebate is full duty. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.742.
Rebate Item 460.15/7306.40/01.06 reads: “Tubes, pipes and hollow profiles, other, welded, of circular cross-section, of stainless steel, for the hygienic and liquid food industry, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the products are not available in the SACU market.”