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. 308, introducing new rebates for the industrial use of polyurethane flat shapes under tariff subheading 3919.10.07 and natural rubber straps under tariff subheading 4016.99.90 for use in the manufacture of dust masks classifiable in tariff subheading 6307.90.10.
While the tariff lines haves general duties of 10% and 15% respectively (with reduced duties of 1.3% and 1.9% respectively 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 rebate applies to the Southern African Customs Union (SACU).
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