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Rebate of the customs duty on products that are not avaliable in the SACU for manufacturing purposes |
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Frequently asked questions |
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 What happens to my application after being submitted? |
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 Receipt is acknowledged and ITAC allocates the application to an investigating officer who will be responsible for compiling a submission on your application for consideration. The investigating officer will contact you if any additional information is required. |
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What is the process that is followed by ITAC when considering an application for creating a rebate provision? |
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When considering an application for creating a rebate provision, a submission containing all the information required by the Commission is compiled for its consideration. Should the Commission decide the merit of the application justifies further investigation, the application is published in the Government Gazette allowing a period of 6 weeks for public comments. Comments received are referred to the applicant for his input. If necessary, additional information is also obtained from various sources. A detailed submission containing all information, including comments/objections received, is compiled by the investigating officer and presented to the Commission. The Commission then considers the merit of the application based on customs tariff policy and makes a decision to support or reject the application. A Report containing the findings and recommendations of the Commission is then compiled and submitted to the Minister of Trade and Industry for approval. If the Minister approves, the Minister of Finance is requested to implement the Commission's recommendations by amending the Customs and Excise Act, 1964. |
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How long does it take for an application for creating a rebate provision to be finalised after handing it in? |
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The time required to finalise an application varies from case to case but in general published applications for creating a rebate provision take four months to be completed. |
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What are the criteria used when an application for rebate of the duty on imported input materials used in the manufacturing of products in the SACU is considered? |
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It is policy to recommend rebate provisions only in cases where the product concerned or a suitable substitute therefore is not manufactured in the Customs Union and where the duty payable thereon means that the relevant end product cannot compete in terms of price against similar imported products. |
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