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: 09 Feb 2018 | Removal date: open ended
Still in force

Import tariff

On February 9, 2018, the South African Revenue Service (SARS) issued Notice R. 103 introducing a full rebate on certain raw material related to the manufacture of adult disposable napkins. The products subject to the full rebate on import tariffs are raw materials classified under HS code subheadings 3919.10, 3920.10, 5404.11, 5603.1, 5603.9, and 5903.90.

According to the WTO, the applicable import duty on these goods ranges between 5.83% and 15%.

The full rebate provisions on non-woven fabrics will be imported under rebate provisions which are subject to a permit administered by the International Trade Administration Commission of South Africa (ITAC), whilst the full rebate on the rest of goods will be administered by SARS.

Previously to this intervention, this full rebate only applied to disposable baby napkins. In this sense, Validus Medical (Pty) Ltd, requested the introduction of adult napkins in order to boost its productivity.

Although the measure does not have a temporary character, ITAC has recommended the revision of the duty structure for adult diapers within twelve months.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

279 Textiles n.e.c.
5603 Nonwovens, whether or not impregnated, coated, covered or laminated.
560311 Weighing not more than 25 g/m²
560312 Weighing more than 25 g/m² but not more than 70 g/m²
560313 Weighing more than 70 g/m² but not more than 150 g/m²
560314 Weighing more than 150 g/m²
560391 Weighing not more than 25 g/m²
560392 Weighing more than 25 g/m² but not more than 70 g/m²
560393 Weighing more than 70 g/m² but not more than 150 g/m²
560394 Weighing more than 150 g/m²
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.
590390 Other
363 Semi-manufactures of plastics
3920 Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials.
392010 Of polymers of ethylene
369 Other plastics products
3919 Selfadhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
391910 In rolls of a width not exceeding 20 cm

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