ANNOUNCEMENT 10 Jun 2016
In June 2016, the South African Revenue Service (SARS) introduced a full rebate on import tariffs imposed on certain woven fabrics specifically used for manufacturing shirts.
NUMBER OF INTERVENTIONS
South Africa Revenue Service (SARS), Government Gazette No. 40059, No. R.713 of 10 June 2016: http://www.sars.gov.za/AllDocs/Embargo/Tariffs/LAPD-LSec-CE-TA-2016-30%20-%20Notice%20R713%20GG40059%20Sch3P1%2010%20June%202016.pdf
International Trade Administration Commission of South Africa (ITAC) Report No. 522 of 10 March 2016: http://www.itac.org.za/upload/document_files/20160610105820_Report-522.pdf
The rebate was introduced on 10 June 2016. The products subject to the full rebate on import tariffs are classified under HS code subheading 5513.21 however, specifically utilised for manufacturing shirts falling under HS code 6205 and 6206. The import tariff subject to full rebate is 22%, whilst it is lower for countries members of the EU, EFTA and the SADC. The rebate facility will notably be subject to a permit, which will be subject to certain rules and guidelines stipulated by the International Trade Administration Commission of South Africa (ITAC).