On 14 August 2026, SARS amended Part 2 of Schedule No.4 by the insertion of a rebate provision for the importation of new pneumatic tyres of a kind used on agricultural or forestry vehicles and machines, having a rim size of less than 91 cm, classifiable under tariff subheading 4011.70.10.

The request for the temporary rebate was brought by Tubestone (Pty) Ltd on 18 September 2025, making this decision, at 11 months, exceptionally fast.

In their application, Tubestone stated that there are currently no known manufacturers of tyres of a kind used on agricultural or forestry vehicles and machines in the SACU region, and that the duty serves as an unnecessary cost-raising effect to users of the subject products in the agricultural sector. They also stated that should the temporary rebate be created, the duty savings will be passed down to the end-consumer in the form of price reductions.

Therefore, one of the conditions the Commission gave for the creation of the rebate is that all parties applying for a rebate permit must submit a price undertaking to ensure that tariff relief results in price reduction for the agricultural sector.

As well as, that the temporary rebate provision will be made available subject to a rebate permit issued at such times, in such quantities, and subject to such conditions as ITAC may allow by permit, provided the products are not available in the SACU market.

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