On the 4 April 2025, ITAC published an amendment of Schedule 3 of the Customs and Excise Act of 1964 granting a full duty rebate on sodium hydroxide (caustic soda) under tariff heading 2815.11
African Chemicals applied for a duty rebate due to a shortage of caustic soda in the South African Customs Union (SACU) market. With a rebate in place, African Chemicals hopes to import solid sodium hydroxide and convert it into liquid caustic soda to meet the growing demand for liquid caustic soda across various industries. This rebate duty is therefore essential for reducing production costs of various key industries, such as pulp and paper manufacturing. However, this duty rebate is only subject to unavailability of caustic soda in the SACU region, and the applicant has to remain committed to job creation, skill development, and capital investment for the duration for which the rebate duty remains applicable.