On 22 January the South African Revenue Service (SARS) announced the substitution of Rebate Item 306.02/5208.21/01.06, in order to increase the extent of rebate from full duty less 11% to full duty.
The Rebate Item 306.02/5208.21/01.06 reads “Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass not exceeding 100 g/m² bleached, in a plain weave, for the manufacture of wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale, for medical, surgical, dental or veterinary purposes, at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the goods are not available in the Southern African Customs Union (SACU) market.”
The reasoning is contained in the International Trade Administration Commission (ITAC) Report no. 628.
The Notice is accessible at:
Story by: Riaan de Lange
