ANNOUNCED AS TEMPORARYNo
Effective 3 August 2012, the South African Revenue Service (SARS) introduced new rebates for the industrial use of products under tariff heading 8305: 'Binders (loose-leaf or other), file covers and files, of plastic' and the same 'of paper or paperboard'. While the tariff line has a general duty of 20% (with duty exemption for imports from EU and EFTA member states, as well as SADC countries), imports for use in connection with the production or manufacture of goods are henceforth entitled to a full rebate.
International Trade Administration Commission of South Africa (ITAC) decided to introduce rebates, since the products in question are not manufactured in the Southern African Customs Union (SACU).
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