ANNOUNCED AS TEMPORARYNo
On 25 April 2014, upon the advice of the International Trade Administration Commission of South Africa (ITAC), the South African Revenue Service (SARS) issued Notice R. 307, introducing new rebates for the industrial use of methyl ester sulphate under tariff subheading 3402.11.20 for use in the manufacture of washing preparations (detergents) classifiable in tariff heading 3402. While the tariff line has a general duty of 15% (with a reduced duty of 1.9% for imports from EFTA member states and duty exemptions for imports from EU and SADC countries), imports for use in connection with the production or manufacture of mixtures of fruit juices are henceforth entitled to a full rebate.
The ITAC based its decision on the fact that methyl ester sulphate is not manufactured in the Southern African Customs Union (SACU) and that the existing duty has an unnecessary cost-raising impact.
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