On 26 January 2024, the South African Revenue Service (SARS) informed of the review of Rebate Item 311.18/63.09/01.04 in Part 1 of Schedule No.3 to the Customs and Excise Act, 1964 (Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods) applicable to “wiping rags”. The reasoning is contained in the International Trade Administration Commission of South Africa (ITAC) Report No.694 (with effect from 26 January 2024 up to and including 25 January 2026).
By the deletion of the Rebate Item:
Rebate Item 311.18/63.09/01.04 “Worn clothing and other worn articles of textile materials containing 35 per cent or more by mass of cotton fibres (excluding brassieres, girdles, corsets, braces, suspenders, garters, jackets, blazers, jerseys, pullovers, cardigans, overcoats, car-coats, raincoats, anoraks, ski-jackets, duffle-coats, mantles, parkas, swimwear, socks and similar clothing articles) at such times, in such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific permit for the manufacture of wiping rags and cleaning cloths.”
