On 15 September 2022, the South African Revenue Service (SARS) informed of the insertion of Rebate Item 412.01/00.00/02.00 in terms of Part 1 of Schedule No.4 to the Customs and Excise Act, 1964 for the importation of weapons, weaponry systems, ammunition and related items used for testing purposes. The extent of the rebate is full duty.
The Rebate Heading reads “412.01 GOODS FOR TESTING AND EXPERIMENTAL PURPOSES”, and the Rebate Item 412.01/00.00/02.00 reads “Arms and ammunition, parts and accessories thereof, classifiable in Chapter 93, for the purposes of testing and experimenting therewith as the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control may allow by specific permit in terms of the National Conventional Arms Control Act, 41 of 2002. Provided that:(i) goods imported under this rebate item shall be limited to goods imported for testing purposes and shall not be sold or disposed to any other party or be removed to the area of Botswana, Eswatini, Lesotho or Namibia unless under the specific authority of the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control; and (ii) goods not consumed or destroyed during the testing process must be exported within 180 days from the date of the said import permits issued by the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control.”
The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC Report No. 646.
