Libra Bathroom have brought an application for a full rebate of duty on “Other plates, sheets, film, foil and strip of poly (methyl methacrylate), non-cellular and not reinforced, laminated supported or similar combined with other materials, classifiable in tariff subheading 3920.51 for the manufacture of acrylic sanitary ware”  This rebate will be subject to a permit being issued by ITAC, making it likely that this will be a temporary rebate, which is odd, given that there does not appear to be any local production of the raw material being rebated. Temporary rebates can be turned on or off as capacity to supply the product is available in the market.  It makes them less susceptible to abuse, but adds quite a significant burden of administration to the rebate.  It also makes the rebate less predicable, which adds an element of risk that the rebate will not always be accessible when required. Interested parties have until 18 September 2015 to respond.