On 29 September, the South African Revenue Service (SARS) announced the insertion and substitution of Rebate Items in Part 2 of Schedule No.4 to the Act, 1964 “General Rebates of Customs Duties, Fuel Levy and Environmental Levy: Temporary Rebates Of Customs Duties”. The tariff amendments relate to the insertion of Rebate Item 460.04/1704.90/01.06, to create a temporary rebate facility for the importation of white chocolate, in immediate packaging of a content of 25kg or more, for use in the manufacture of chocolate containing cocoa, in blocks, slabs or bars and other chocolate. The reasoning for the tariff amendments is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.684.
The insertion of Rebate Item 460.04/1704.90/01.06 60:
“White chocolate, in immediate packaging of a content of 25 kg or more, for use in the manufacture of chocolate containing cocoa, in blocks, slabs or bars, classifiable under tariff subheading 1806.3, and other chocolate classifiable in tariff subheading 1806.90, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission, may allow by specific permit, provided that the goods are not available in the SACU market”, the ‘Extent of Rebate’ is ‘Full Duty’.
The substitution of Rebate Item 460.04:
“FISH PREPARATIONS, SUGAR IN TERMS OF THE SADC TRADE PROTOCOL, GLUTEN-FREE PREPARATIONS AND PREPARATIONS BASED ON FRUIT, IMPORTED BY SPECIFIC PERMIT; OTHER PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE-CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY”.