ANNOUNCED AS TEMPORARYNo
On 4 April 2014, upon the advice of the International Trade Administration Commission of South Africa (ITAC), the South African Revenue Service (SARS) issued Notice R. 233, introducing new rebates for the industrial use of certain fabrics under tariff headings 5407.61, 5903.20.90 and 5907.00.90 for use in the manufacture of upholstered furniture classifiable under tariff heading 9401. While the tariff lines have general duties of 22% (with a reduced duty of 10% for imports from EU and EFTA member states and duty exemptions for imports from SADC countries), imports for use in connection with the production or manufacture of upholstered furniture are henceforth entitled to a full rebate.
The ITAC based its decision on the fact that the abovementioned goods are not produced in the Southern African Customs Union (SACU).
⚑ Please report this page in case you detect an inaccuracy in its content.