In a Government Gazette dated 24 August 2012 the International Trade Administration Commission of South Africa (Itac) published the “Guidelines Regarding Applications for Permits in terms of the Provision of Rebate Item 311.18/63.09/01.04 of Schedule No.3 to the Customs and Excise Act”, for comment due on 05 October 2012. The Guidelines relate to permits for the rebate of the full rate of customs duty on worn clothing and other worn articles of textile material used for the manufacturing of wiping rags and cleaning cloths. The Guideline consist of the following parts: (1) Application; (2) Conditions of Permits; (2.1.1) Production Capacity; (2.1.2) Movement of Clothing and Other Textile Material; (2.1.3) Goods Suitable for the Manufacture of Wiping Rags and Cleaning Cloths; (2.1.4) Location and Requirements of Rebate Store; (2.1.5) Notification Requirement; (2.1.6) Documentation Requirement; (2.1.7) Requirements in respect of Goods not Suitable for the Manufacture of Wiping Rags and Cleaning Cloths; (2.1.8) Inspections by the Inspectorate: Import and Export Control of the International Trade Administration Commission; (2.1.9) The Use of Other Rebate Provisions; and (3) Non-Compliance to the Conditions of Permits. Worn clothing and other worn articles of textile materials are subject to Import Control conditions, and an import permit will only be issued in instances where a rebate permit has already been obtained. The Inspectorate of the Directorate Import and Export Control must be notified in writing by the permit holder at least 10 working days in advance of the date of arrival of consignments of imported worn clothing and other imported worn articles of textile materials at its premises. According to the “The Use of Other Rebate Provisions” (2.1.9) registered users of the rebate provision for the manufacture of wiping rags and cleaning cloths may not apply to register and import under the rebate provision for used overcoats.