On 06 December 2024, the South African Revenue Service (SARS) announced the publication of the substitution of Rebate Item 409.00 (Reimported goods notes) to implement the correct names for government departments, Part 1 of Schedule No.4 of the Customs and Excise Act, 1964 (‘General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Specific Rebates of Customs Duties’), with effect from 01 January 2025.
The tariff amendments are accessible at:
