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Customs

Used Garments Rebate Item Deleted

Publish Date: 
06 Jan 2025

On 20 December 2024, the South African Revenue Service (SARS) announced the deletion of Rebate Item 411.60/00.00/01.00 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”, the reasoning for which is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.721.

Rebate Item 411.60/00.00/01.00, for which the “Extent of Rebate” is “full duty less 30%’, reads:

“Used overcoats, car-coats, raincoats, anoraks, ski-jackets, duffle-coats, mantles, three-quarter coats, greatcoats, hooded caps, trench coats, gabardines, padded waistcoats and parkas (excluding any other clothing articles) classifiable in tariff headings 61.01, 61.02, 62.01, 62.02 and 6309.00.13, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit Note: Used overcoats that are admissible under this item must be imported in bales and must be designed to be worn over all other clothing articles as protection against the weather.”

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