On 21 August 2015 the South African Revenue Service (Sars) announced the insertion of rebate item 315.05/7308.90.90/01.01 in Part 1 of Schedule No 3 to the Customs and Excise Act, 1964 ‘Industry: Structures (Excluding Prefabricated Buildings Of Heading 94.06) and Parts of Structures (For Example, Bridges and Bridge-Sections, Lockgates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors and Windows and their Frames and Thresholds for Doors, Shutters, Balustrades, Pillars and Columns), of Iron Or Steel; Plates, Rods, Angles, Shapes, Sections, Tubes and the Like, Prepared for use in Structures, of Iron or Steel’.
The intention of the rebate item is to provide for ‘steel panels with an inner core of Portland cement for the manufacture of elevated (raised) flooring systems for buildings classifiable in tariff subheading 7308.90.90’ to be imported under the rebate of the full customs duty.