Rebate on plastic sanitary ware

A rebate of duty has been created for acrylic sheet used in the manufacture of plastic sanitary ware classifiable under tariff heading 39.22. In order to access this rebate, companies will need to meet the following criteria:

1. Manufacture the sanitary ware covered by tariff heading 39.22 (baths, shower-baths, sinks, wash-basins, toilet seats, portable toilets).
2. Register as a rebate user with SARS. This may require a guarantee to be placed with SARS.
3. Apply for a permit with ITAC. This is becoming an increasingly common characteristic of rebates created. It allows ITAC to easily withdraw the benefits of the rebate by simply refusing a permit.

Removal of the rebate on BOPP film for the manufacture of self-adhesive tape

Technically the description of this rebate is a “rebate of duty on plates, sheets, film, foil and strips of polymers of propylene, biaxially oriented, for the manufacture of self-adhesive tape classifiable under tariff subheading 3919.10.” It’s gone. But so is the duty making the rebate redundant. If you were making use of the rebate, you need to cancel your registration with SARS and have the guarantee released that supported the rebate.