On 19 January 2024, the South African Revenue Service (SARS) informed of the amendment to Part 2 of Schedule No.4 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy) to the Customs and Excise Act, 1964, by the creation of a temporary Rebate Item (rebate provision) for the importation of optic fibre cables and electrical apparatus, classifiable under tariff subheading 8544.70, used in the international submarine optical fibre cable infrastructure, as well as the creation for a temporary rebate provision for electrical apparatus for making connections to or in electrical circuit, for a voltage not exceeding 1000 volts, other, classifiable under tariff subheading 8536.90.90, for use in international submarine optical fibre cable infrastructure. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.614.
The two Rebate Items, of which the Extent of Rebate is ‘full duty’, reads:
Rebate Item 460.16/8536.90.90/01.08 “Electrical apparatus for making connections to or in electrical circuits, for a voltage not exceeding 1000 V, other, for use in international submarine optic fibre cable infrastructure, at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the goods are not available in SACU market.”
Rebate Items 460.16/8544.70/02.06 “Optic fibre cables, for use in international submarine optic fibre cable infrastructure, at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit, provided the goods are not available in SACU market.”