ANNOUNCED AS TEMPORARYNo
On 22 December 2014, the South African Revenue Service (SARS) decidedto provide for a rebate of the full duty (20%) on sodium hydroxide (caustic soda) in aqueous solution (HS 2815.12) for use in the manufacture of sodium hypochlorite.
The International Trade Administration Commission of South Africa (ITAC) found that caustic soda is manufactured in the Southern African Customs Union (SACU) but not in sufficient quantities to meet the SACU market requirements. It is especially a burden for domestic producers, since the end product, sodium hypochlorite, can be imported free of duty.
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