On 26 January 2024, the South African Revenue Service (SARS) informed of the creation of a full-duty rebate facility in Part 1 of Schedule No.3 to the Customs and Excise Act, 1964 (Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods) on titanium dioxide classifiable under tariff subheading 3206.11, for use in the manufacture of white masterbatch, classifiable in tariff heading 3206.19.90. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.670 (up to and including 25 January 2027).
By the insertion of the Rebate Item, for which the ‘Extent of Rebate’ is full duty.
Rebate Item 306.04/3206.11/02.06 “Pigments and preparations containing 80 per cent or more by mass of titanium dioxide calculated on the dry matter, for use in the manufacture of white masterbatch, containing 70 per cent of titanium dioxide and 25 per cent polymer, classifiable in tariff subheading 3206.19.90, in such quantities, at such time and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the product is not available in SACU market.”
