IMPLEMENTATION LEVEL

Supranational

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Sep 2017 | Removal date: open ended
Still in force

Tax or social insurance relief

Only manufacturers of furniture can claim the import tariff rebate announced by SARS in September 2017. In order to enjoy this tax relief, SARS specified that the produced furniture types must be classifiable under HS codes 9401, 9402 and 9404.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

271 Made-up textile articles
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or
940430 Sleeping bags
940490 Other
381 Furniture
9401 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
940130 Swivel seats with variable height adjustment
940140 Seats other than garden seats or camping equipment, convertible into beds
940151 Of bamboo or rattan
940161 Upholstered
940169 Other
940171 Upholstered
940179 Other
940180 Other seats
940190 Parts
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or
940410 Mattress supports
940421 Of cellular rubber or plastics, whether or not covered
940429 Of other materials
481 Medical & surgical equipment & orthopaedic appliances
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating mo
940290 Other

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