Sars announced on 04 April 2014 the insertion of three Rebate Items (320.01/5407.61/01.06, 320.01/5903.20.90/01.08 and 320.01/5907.00.90/01.08) for imported inputs used in the manufacture of upholstered furniture, classifiable in tariff heading 94.01. The extent of the rebates is full duty.
Rebate Item 320.01/5407.61/01.06 reads “Woven fabrics, containing 85 per cent or more by mass of non-textured polyester filaments, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for use in the manufacture of upholstered furniture classifiable in tariff heading 94.01”.
Rebate Item 320.01/5903.20.90/01.08 “Other textile fabrics impregnated, coated, covered or laminated with polyurethane, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit for use in the manufacture of upholstered furniture classifiable under tariff heading 94.01”.
Rebate Item 320.01/5907.00.90/01.08 “Textile fabrics otherwise impregnated, coated or covered, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit for use in the manufacture of upholstered furniture classifiable under tariff heading 94.01”.
