Guidelines pertaining to rebate of the duty on various rebate provisions in terms of the Customs and Excise Act have been released by the International Trade Administration Commission (ITAC). Below are the descriptions of the rebate provisions concerned: Applicants must now register first with SARS as users of the rebates provisions before applying to ITAC for rebate permits. Instead of the initial 7 days given for processing of applications, this has been extended to 14 days for processing and issuing permits. Furthermore, for rebate provision number four and six  on the list,  the applicant has to submit not only a tax clearance certificate, but a VAT  certificate as well. For the remaining rebate provisions, the applicants still only needs to submit a tax clearance certificate. One conspicuous change to the sixth rebate provision on the list is that the conversion ration from fabric to end product has been reduced from 25 000 kg to 6 000 kg per employee per annum.