On 25 April 2014 Sars announced the insertion of rebate item 306.06/3402.11.20/01.08 for methyl ester sulphate for the manufacture of washing preparations (detergents) classifiable in tariff heading 34.02. The extent of the rebate items is full duty and is effective on the day.
The application was published in the Government Gazette of 18 October 2013. It was lodged by Unilever South Africa (Pty) Ltd who reasoned that the product in question was not manufactured in the Southern African Customs Union (SACU).