On 05 February the South African Revenue Service (SARS) announced the insertion of Rebate Items 460.15/7210.11/01.06; 460.15/7210.12.10/01.08; Item 460.15/7210.12.90/02.08; and 460.15/7212.10/01.06 in Part 2 of Schedule No.4 in the Customs and Excise Act, 1964, “General Rebates of Customs Duties, Fuel Levy and Environmental Levy - Temporary Rebates of Customs Duties” by the insertion of various items under Rebate Item 460.15, in order to create a rebate facility for the importation on tinplate, for which the extent of rebate of duty is full duty. The International Trade Administration Commission of South Africa (ITAC) reasoning is contained in its Report No. 640.
The rebate Items read:
Rebate Item 460.15/7210.11/01.06 “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, plated or coated with tin, of a thickness of 0.5 mm or more, 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.”
Rebate Item 460.15/7210.12.10/01.08 “Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, plated or coated with tin, other, of a thickness less than 0.3 mm, 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.”
Rebate Item 460.15/7210.12.90/02.08 “Other flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, plated or coated with tin, other, 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.”
Rebate 460.15/7212.10/01.06 “Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, plated or coated with tin, 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 the SACU market.”
The Notice is accessible at:
Story by: Riaan de Lange
