Customs and Excise Act, 1964 (Act No. 91 of 1964)

Schedules

Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy

Part 1 : Specific Rebates of Customs Duties

Purchase

Rebate Item

Tariff Heading

Rebate Code

Description

Extent of Rebate

403.00

IMPORTATIONS BY INTERNATIONAL ORGANISATIONS

403.01

FOR USE BY THE WAR GRAVES COMMISSION

403.01

00.00

01.00

Building material, worked monumental building stone and articles thereof, tools and stores, for use by the Commonwealth War Graves Commission and similar international organisations

Full duty

405.00

GOODS FOR CULTURAL, EDUCATIONAL, CHARITABLE, WELFARE OR YOUTH ORGANISATIONS OR PURPOSES

405.01

GOODS FOR APPROVED INSTITUTIONS OR BODIES

405.01

00.00

02.00

Goods (excluding motor vehicles) of any description, for use in the advancement of journalism, forwarded unsolicited and free to institutions or bodies whose main purpose is the advancement of journalism

Full duty

405.04

GOODS FOR DISABLED PERSONS OR FOR THE UPLIFTMENT OF INDIGENT PERSONS

405.04

00.00

01.00

Goods (excluding motor vehicles) specially designed for use by persons with disabilities, subject to the production of a certificate from an official of the South African National Council for the Blind, the Deaf Federation of South Africa, the South African Federation for Mental Health, the National Council for Persons with Physical Disabilities in South Africa or Epilepsy South Africa or of a body which is affiliated to the Council, Federation or League concerned, or a certificate from a registered medical practitioner, that such goods are for use exclusively by such persons with disabilities, such certificate being endorsed by the International Trade Administration Commission that such or similar goods are not ordinarily nor satisfactorily made in the Republic

Full duty

405.04

00.00

02.00

Machines, implements and materials for use in the manufacture of goods by persons with disabilities, subject to the production of a certificate from an official of the South African National Council for the Blind, the Deaf Federation of South Africa, the National Council for Persons with Physical Disabilities in South Africa, or Epilepsy South Africa or a body which is affiliated to the Council, Federation or League concerned, or a certificate from a registered medical practitioner, that such machines, implements and materials are for the exclusive use by such persons with disabilities, such certificate being endorsed by the International Trade Administration Commission that such or similar goods are not ordinarily nor satisfactorily manufactured in the Republic

Full duty

405.04

00.00

04.00

Goods (excluding clothing) forwarded unsolicited and free to any organisation registered in terms of the National Welfare Act, 1978 (Act No. 100 of 1978), entered in terms of a specific permit issued by the International Trade Administration Commission, for the distribution free of charge by such organisation

Full duty

405.04

00.00

05.00

Full duty

405.04

00.00

06.00

Goods (excluding foodstuffs and clothing) forwarded free, as a donation to any educational organisation, hospital (including clinic), welfare organisation, religious organisation or sporting organisation, in such quantities and under such conditions as the International Trade Administration Commission, may allow by specific permit and that the Commission is satisfied that the issuing of such permit will not have a detrimental effect on local industry within the common customs area: Provided that the applicant and anybody responsible for the distribution have furnished an undertaking that—

(a)	such goods are for use by the organisation or for free distribution;

(b)	such goods will not be sold, leased, hired or otherwise disposed of for gain without the duty which has been rebated being paid to the Commissioner; and

(c)	no donation or other counter-performance may be accepted by anybody in respect of such goods

Full duty

405.05

GOODS FOR RELIGIOUS INSTRUCTION OR PURPOSES

405.05

00.00

01.00

Altars, fonts, lecterns, pulpits, church decorations, vestments and other appointments (excluding furniture), for use by a religious body

Full duty less the duty in Section B of Part 2 of Schedule No. 1

405.05

85.19

01.04

Apparatus, capable of sound reproduction only, manually operated, whether or not also suitable for use with batteries, entered for use by a religious body for religious instruction

Not exceeding the duty in Section B of Part 2 of Schedule No. 1

405.09

GOODS USED BY THE NATIONAL SEA RESCUE INSTITUTE OF SOUTH AFRICA, THE SOUTH AFRICAN LIFESAVING SOCIETY AND SA LIFESAVING

405.09

00.00

01.00

Goods of any description, for use by the National Sea Rescue Institute of South-Africa, the South African Lifesaving Society and Lifesaving South-Africa

Full duty

406.00

GOODS FOR HEADS OF STATE, DIPLOMATIC AND OTHER FOREIGN REPRESENTATIVES NOTES:

1.	The provisions of this rebate item (excluding items 406.01, 406.03 and 406.04) are conditional upon reciprocal treatment accorded by the government of the mission or person who is claiming these rebate facilities.

The provisions of this rebate item (excluding items 406.01, 406.03 and 406.04) may only be applied if the Director-General: Department of International Relations and Co-operation or an official acting under his or her authority has certified that any person who is claiming rebate facilities has been listed in the register maintained by Department of International Relations and Co-operation in accordance with the provisions of the Diplomatic Immunities and Privileges Act, 2001.

For the purposes of rebate items 406.03 and 406.04, "an organisation or institution" means an organisation which the Director-General: Department of International Relations and Cooperation or an official acting under his or her authority has certified as an organisation or institution with which the Republic has concluded a formal agreement, which provides, inter alia, for the granting of such rebate facilities.

4.	The provisions of this rebate item (excluding rebate item 406.01) may not apply to South African citizens or permanent residents of the Republic unless—

(a)	they are South African citizens who are also citizens of a state the territory of which formerly formed part of the Republic; or

(b)	the Government of the Republic has by agreement with an organisation or institution undertaken to grant rebate facilities to a South African citizen who is a representative, member, agent or officer with or to such organisation or institution.

A motor vehicle cleared under rebate of duty in terms of rebate items 406.01, 406.02, 406.03, 406.04, 406.05 or 406.07, may not be offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 2 years from the date of entry under this item: Provided that any one of the foregoing acts with such vehicle within a period of 2 years from the date of entry in terms of this rebate item shall render such vehicle liable to payment of duty as determined by the Commissioner in consultation with the Director-General: Department of International Relations and Co-operation

406.01

GOODS FOR HEADS OF STATE:

406.01

00.00

01.00

Goods for the personal or official use by the President and his family

Full duty

406.02

GOODS FOR DIPLOMATIC MISSIONS AND DIPLOMATIC REPRESENTATIVES ACCREDITED TO DIPLOMATIC MISSIONS

406.02

00.00

01.00

Goods for the official use by a diplomatic mission and goods for the personal or official use by diplomatic representatives accredited to a diplomatic mission and members of their families

As determined and approved by the Director-General: Department of International Relations and Co-operation in respect of Note 1

406.03

GOODS FOR OTHER APPROVED FOREIGN REPRESENTATIVES (EXCLUDING THOSE OF REBATE ITEM 406.05)

406.03

00.00

01.00

Goods for the personal or official use by members, agents, officers, delegates or permanent representatives of, to or with an organisation or institution, and the members of their families

As determined and approved by the Director-General: Department of International Relations and Co-operation in respect of Note 1

406.04

GOODS IMPORTED BY AN INTERNATIONAL INSTITUTION OR ORGANISATIONS IN TERMS OF AN AGREEMENT ENTERED INTO WITH THE REPUBLIC OF SOUTH AFRICA AS PROVIDED FOR IN NOTE 3 TO THIS ITEM

406.04

00.00

01.00

Goods imported for the official use by an organisational or institution in terms of an agreement as provided for in Note 3

Full duty

406.05

GOODS FOR CONSULAR MISSIONS, CONSULAR REPRESENTATIVES ACCREDITED TO CONSULAR MISSIONS AND FOREIGN REPRESENTATIVES (EXCLUDING THOSE IN REBATE ITEMS 406.02 AND 406.03)

406.05

00.00

01.00

Goods for the official use by a consular mission and goods for the personal or official use by consular representatives accredited to a consular mission and foreign representatives (excluding those referred to in rebate items 406.02 and 406.03) and members of their families

As determined and approved by the Director-General: Department of International Relations and Co-operation in respect of Note 1

406.06

STATIONERY, UNIFORMS AND APPOINTMENTS FOR HONORARY CONSULAR OFFICERS

406.06

00.00

01.00

Stationery, uniforms and appointments for the official use by a consular post headed by a honorary consular officer

Full duty

406.07

GOODS IMPORTED BY ADMINISTRATIVE AND TECHNICAL REPRESENTATIVES ACCREDITED TO DIPLOMATIC OR CONSULAR MISSIONS

406.07

00.00

01.00

Goods (excluding food, drink and tobacco in any form) imported by administrative and technical representatives accredited to diplomatic or consular missions, on their first entry on appointment by their governments, for their personal or official use, provided the said goods are imported with the approval of the Director-General: Department of International Relations and Cooperation

Full duty

407.00

GOODS IMPORTED BY IMMIGRANTS, TOURISTS, RETURNING RESIDENTS AND OTHER PASSENGERS, FOR THEIR PERSONAL USE NOTES:

1.	For the purposes of items 407.01 and 407.02—

(a)	the person contemplated in those items means a "traveller" as defined in rule 15.01 and

(b)

in addition to the Notes to item 407.00, such traveller must comply with the requirements of section 15, the rules for that section, any form for declaring goods and the directives issued by the Commissioner relating to such goods available on the SARS website or at the branch office for the place where a traveller enters or leaves the Republic.

2.	Admission under item 407.01/01.00/01.02 shall only be permitted provided the goods can be identified as being the same goods which were taken from the Republic.

3.	The rebate of duty specified in item 407.02 shall not apply to fire-arms acquired abroad or at any duty-free shop and imported by residents of the Republic returning after an absence of less than 6 months.

(a)	The rebate of duty specified in item 407.02 shall only apply to accompanied passengers' baggage declared by returning residents and non-residents visiting the Republic for personal use or to dispose of as gifts.

(b)	The rebate of duty specified in item 407.02 shall only be allowed in the case of—

(i)	407.02/00.00/01.00 once per person during a period of 30 days and shall not apply to goods imported by persons returning after an absence of less than 48 hours; and

(ii)	407.02/00.00/02.00 during a period of 30 days and shall not apply to goods imported by persons returning after an absence of less than 48 hours.

(c)	For the purposes of item 407.02, any goods obtained from an inbound duty and tax free shop must be regarded as imported goods.

(d)	The rebate duty specified in item 407.02 may, with the exception of tobacco and alcoholic products, be claimed by children under 18 years of age, whether or not they are accompanied by their parents or guardians, provided the goods are for use by the children themselves.

5.	A member of the crew of a ship or aircraft (including the master or pilot) is, subject to the conditions laid down by the Commissioner, only entitled to—

(a)	a rebate of duty specified in item 407.02/00.00/01.00 on new or used goods, of a total value not exceeding R700 per person; and

(b)	a rebate of duty specified in item 407.02/00.00/02.00 on new or used goods of a total value not exceeding R2 000 per person.

6.	A member of the crew of a ship or aircraft (including the master or pilot) is not entitled to a rebate of duty specified in items 407.02/22.00, 407.02/24.02, 407.02/24.03 and 407.02/33.03.

7.	If the person so desires and indicates accordingly before the goods are cleared, the goods in respect of which the rebate of duty specified in rebate item 407.02/00.00/02.00 is applicable, may be cleared at the rates of duty specified in Schedule No. 1.

(a)	The rebate of duty specified in rebate item 407.02/00.00/02.00 is applicable in addition to the provisions of rebate item 407.02/00.00/01.00.

(b)	The rebate of duty specified in item 407.02/22.00, 407.02/24.02, 407.02/24.03 and 407.02/33.03—

(i)	is applicable in addition to the provisions of rebate items 407.02/00.00/01.00 and 407.02/00.00/02.00; and

(ii)	shall only be allowed once per person during a period of 30 days and shall not apply to goods imported by persons returning after an absence of less than 48 hours.

(c)	Wine, spirituous and other alcoholic beverages, tobacco products and perfumery imported in excess of the quantities specified in rebate items 407.02/22.00, 407.02/24.02,407.02/24.03 and 407.02/33.03, must be cleared at the rates of duty specified in Schedule No. 1.

9.	If a person contravenes any provision of this Act or any other law relating to the importation of goods, the Commissioner may refuse to grant any rebate of duty provided for in rebate item 407.02.

10.

For the purposes of rebate item 407.04/87.00/01.00 the vehicle in question shall not be deemed to be personally owned and used personally by the importer, unless such importer was, at all reasonable times, personally present at the place where the vehicle was used by him, and the importer shall be deemed to have used that vehicle from the date on which he took physical delivery of the vehicle until the date on which the vehicle was delivered by him to the shipper or the agent for the purpose of shipment or dispatch. Where a vehicle is imported on its own wheels the date of shipment or dispatch shall be the date the vehicle leaves the country where it was so owned and used en route to the Republic.

11.

For the purposes of rebate item 407.04, the importer shall, if he is absent for a continuous period of longer than 3 months from the place where the vehicle is usually used in the Republic, not be deemed to have imported the vehicle for his personal or own use, and the duty as determined by the Commissioner shall be payable from the date of such absence.

12.	The rebate of duty specified in rebate item 407.04 shall only be allowed once per family during a period of 3 years.

13.	Any entry under rebate item 407.04 shall be supported by a duly completed form DA 304 A.

14.	Any entry under rebate item 407.06 shall be supported by a duly completed forms DA 304 and P1.160.

407.01

PERSONAL EFFECTS, SPORTING AND RECREATIONAL EQUIPMENT, NEW OR USED

407.01

00.00

01.00

Imported either as accompanied or unaccompanied passengers' baggage by non-residents of the Republic for their own use during their stay in the Republic

Full duty

407.01

00.00

02.00

Exported by residents of the Republic for their own use while abroad and subsequently re-imported either as accompanied or unaccompanied passengers' baggage by such residents

Full duty

407.02

GOODS IMPORTED AS ACCOMPANIED PASSENGERS' BAGGAGE, INCLUDING GOODS OBTAINED AT A LICENSED INBOUND DUTY AND TAX FREE SHOP EITHER BY NONRESIDENTS OR RESIDENTS OF THE REPUBLIC AND CLEARED AT THE PLACE WHERE SUCH PERSONS DISEMBARK OR ENTER THE REPUBLIC

407.02

00.00

01.00

New or used goods of a total value not exceeding R5 000 per person

Full duty

407.02

00.00

02.00

Additional goods, new or used, of a total value not exceeding R20 000 per person

Full duty less 20%

407.02

22.00

01.02

Wine not exceeding 2 litres per person

Full duty

407.02

22.00

02.02

Spirituous and other alcoholic beverages, a total quantity not exceeding 1 litre per person

Full duty

407.02

24.02

01.04

Cigarettes not exceeding 200 and cigars not exceeding 20 per person

Full duty

407.02

24.03

01.04

250 g cigarette or pipe tobacco per person

Full duty

407.02

33.03

01.04

Perfumery not exceeding 50 ml and toilet water not exceeding 250 ml per person

Full duty

407.04

MOTOR VEHICLES IMPORTED BY NATURAL PERSONS ON CHANGE OF PERMANENT RESIDENCE

407.04

87.00

01.02

One motor vehicle per family, imported by a natural person for his or her personal or own use, who permanently changes his or her residence to the Republic and—

(i)	provided the vehicle so imported is the personal property of the importer and has personally been used by him or her—

(a)	for a period of not less than 12 months prior to his or her departure to the Republic; or

(b)	for a period of less than 12 months prior to his or her departure to the Republic; or

(ii)	in the case of approved intended residents arriving from an African country, is owned and used for such shorter period as the Commissioner may in exceptional circumstances decide; and

(iii)

provided the vehicle is not offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of 20 months from the date of entry

(a)	In respect of a motor vehicle described in paragraph (i)(a): Full duty; or

(b)	In respect of a motor vehicle decribed in paragraph (i)(b): Full duty less the duty calculated PRO RATA on a daily basis according to the number of days less than 12 months; or

(c)	In respect of a motor vehicle described in paragraph (ii): Full duty

407.06

HOUSEHOLD EFFECTS AND OTHER ARTICLES FOR OWN USE

407.06

00.00

01.00

Household furniture, other household effects and other removable articles, including equipment necessary for the exercise of the calling, trade or profession of the person, other than industrial, commercial or agricultural plant and excluding motor vehicles, alcoholic beverages and tobacco goods, the bona fide property of a natural person (including a returning resident of the Republic after an absence of 6 months or more) and members of his or her family, imported for own use on change of his or her residence to the Republic: Provided these goods are not disposed of within a period of 6 months from the date of entry.

Full duty

408.00

OTHER PERSONAL REBATES OF DUTY

408.01

CUPS, MEDALS AND OTHER TROPHIES

408.01

00.00

01.00

Cups, medals and other trophies, awarded abroad to any person, and imported by him or on his behalf, and such articles imported for presentation:

(i)	As prizes at public exhibitions or shows, at public examinations or examinations in any educational institution, or for skill or sport in public competition in any educational institution;

(ii)	As prizes for target shooting by air, military, naval or police forces; or

(iii)

For bravery, good conduct, humanity, for excellence in art, industry, invention, manufactures, learning, science, or for honourable or meritorious public services

Full duty

408.03

ARTICLES IMPORTED BY FOREIGN GOVERNMENTS FOR OFFICIAL USE

408.03

00.00

01.00

Articles of food or drink imported by officials (not being officials referred to in item 406.00) of any foreign government for official use at international exhibitions provided such government grants equivalent privileges to officials of the Republic

Full duty

409.00

RE-IMPORTED GOODS NOTES:

1.	In respect of goods entered in terms of rebate item 409.01 the importer shall at the time of entry of the goods upon re-importation attach to the relative bill of entry a statement indicating—

(a)	the reasons why the goods are being returned;

(b)	whether any change in the ownership of the goods has taken place;

(c)	whether the goods have been subjected to any process of manufacture or manipulation since their exportation from the Republic and if so, to what extent;

(d)	whether the goods were manufactured in a customs and excise warehouse and exported in bond ex such warehouse;

(e)	whether at the time of export, or at any other time, any refund, rebate, drawback or remission of customs or excise duty was granted in respect of such goods or any materials from which such goods were manufactured;

(f)	the number and date of the bill of entry relating to the export of such goods and the place where such entry was made or the document on which the goods were registered prior to export of such goods for the purposes of the subsequent re-importation thereof;

(g)	the place where and the number and date of the bill of entry on which duty was paid on the goods upon their first importation into the Republic or other documents, if applicable, to prove that the goods were previously imported and the duty due was paid thereon; and

(h)	whether any bounty, subsidy or any benefit under an export incentive scheme was paid on the goods exported.

2.	Admission of the following goods under this item shall be subject to a permit for re-importation issued by the Director-General: Department of Agriculture, Land Reform and Rural Development: Butter, cheese, maize and maize products, sugar, wine, brandy and spirituous beverages.

3.	Admission under this item of goods in respect of which any bounty or subsidy was paid on exportation shall be subject to production of evidence of repayment to the department or institution which paid such bounty or subsidy under any export incentive scheme on exportation of an equal amount.

4.	Excisable goods exported ex a customs and excise warehouse shall only be admitted under rebate of duty under this item provided—

(a)	the prior approval of the Commissioner is obtained;

(b)	they are entered under item 409.06;

(c)	they are taken into the stock of any customs and excise warehouse unless the Commissioner otherwise stipulates; and

(d)	the rate of excise duty in force at the time of entry for home consumption from such warehouse, is paid thereon.

5.	Admission under this item shall, except in the case of item 409.07, only be permitted provided the goods can be identified as being the same goods which were exported.

6.	The provisions of Notes 1 and 5 shall MUTATIS MUTANDIS apply to any goods entered under rebate items 409.02, 409.04, 409.05 and 409.07.

7.	For the purposes of rebate item 409.07—

(a)	"compensating products" means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods temporarily exported for outward processing; and

(b)	"temporarily exported for outward processing" means the customs procedure whereby goods which may be disposed of without customs restriction, are temporarily exported for manufacturing, processing or repair abroad and then re-imported.

409.01

RE-EXPORTED GOODS RETURNED WITHOUT HAVING BEEN SUBJECTED TO ANY PROCESS OF MANUFACTURE OR MANIPULATION

409.01

00.00

01.00

Imported goods (including packing containers) re-exported and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or manipulation

Full duty less the amount of any rebate, refund and drawback granted previously

409.02

EXPORTED GOODS RETURNED WITHOUT HAVING BEEN SUBJECTED TO ANY PROCESS OF MANUFACTURE OR MANIPULATION

409.02

00.00

01.00

Goods (including packing containers) produced or manufactured in the Republic, exported therefrom and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or manipulation (excluding excisable goods exported ex a customs and excise warehouse)

Full duty less the amount of any rebate, refund and drawback granted previously

409.04

IMPORTED OR LOCALLY MANUFACTURED ARTICLES SENT ABROAD FOR PROCESSING OR REPAIR

409.04

00.00

01.00

Imported or locally manufactured articles sent abroad for processing or repair, provided they are exported under customs and excise supervision, retain their essential character, are returned to the exporter, no change of ownership having taken place, and can be identified on re-importation

Full duty less the amount of

any rebate, refund and

drawback granted previously

and less the duty on the cost

of processing or repair

409.05

USED ROCK DRILL BITS RETURNED TO THE ORIGINAL EXPORTER

409.05

82.07

01.04

Used rock drill bits returned to the original exporter, for recovery of the diamond content

Full duty less the amount of any rebate, refund and drawback granted previously

409.06

EXCISABLE GOODS EXPORTED EX A CUSTOMS AND EXCISE WAREHOUSE AND THEREAFTER RETURNED

409.06

00.00

01.00

Excisable goods exported ex a customs and excise warehouse and thereafter returned to or brought back by the exporter, without having been subjected to any process of manufacture or manipulation and without a permanent change in ownership having taken place

Full duty

409.07

COMPENSATING PRODUCTS OBTAINED FROM GOODS TEMPORARILY EXPORTED FOR OUTWARD PROCESSING

409.07

00.00

01.00

Compensating products (excluding goods liable to the duties specified in Part 2 of Schedule No. 1) obtained abroad from goods temporarily exported for outward processing, in terms of a specific permit issued by the International Trade Administration Commission provided—

(i)	the specific permit is obtained before the temporary exportation of the goods;

(ii)	if the ownership of the compensating products is transferred prior to entry for customs purposes, such goods are entered in the name of the person who exported the goods; and

(iii)

any additional conditions which may be stipulated in the said permit, are complied with

Full duty less the amount of any rebate, refund and drawback granted previously and less the duty on the cost of processing or repair

410.00

GOODS FOR INDUSTRIAL OR COMMERCIAL PURPOSES NOTE:

1.	Admission under rebate of duty of any goods specified in rebate item 410.03/00.00/01.00 shall be subject to the provisions of rules 75.01 to 75.17. 2. The rebate of duty specified in item 410.04 shall only be allowed—

(a)	once per person during a period of 30 days;

(b)	if the goods are of SADC or SACU origin; and

(c)	if the total combined net mass of the goods classifiable in tariff heading 99.01 does not exceed 25 kg.

The person declaring goods in terms of item 410.04 shall in addition to these Notes comply with the requirements of section 15, the rules for that section, any form for declaring goods and the directives issued by the Commissioner relating to such goods available on the SARS website or at the branch office where the person enters or leaves the Republic

410.03

GOODS FOR MANUFACTURING OR COMMERCIAL PURPOSES

410.03

00.00

01.00

Wooden cases, unassembled, empty containers, and materials (excluding nails) for use in the construction thereof, for use in the packing of mineral oil products

Full duty

410.03

00.00

03.00

Master models, spotting masks and the like, for use in the preparation of punches or dies for pressing motor vehicle body components

Full duty

410.03

00.00

04.00

Goods in such quantities and at such times as the Commissioner may allow by specific permit for the manufacture of three-wheeled invalid carriages of heading 87.13

Full duty

410.03

27.10

01.04

Base oils for lubricating oil (excluding such oils manufactured by the re-refining of used lubricating oil or other used oil), for use in the manufacture of prepared lubricating oils in the Republic

0,22c/li

410.03

34.02

01.04

Prepared spreaders, wetting agents and stickers, for use with agricultural insecticides or herbicides

Full duty

410.03

87.00

01.02

Not exceeding two assembled motor vehicles per model manufactured under rebate items 317.03 and 317.07, entered as prototypes for use exclusively in the development or manufacture of new models, subject to a permit issued by the Controller and any additional conditions he may impose in each case: Provided that the prototypes are not offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of two years from the date of entry under this item: Provided further that any one of the foregoing acts with such vehicles within a period of two years from the date of entry in terms of this item shall render such vehicles liable to payment of duty

Full duty

410.04

HANDMADE ARTICLES FOR COMMERCIAL PURPOSES

410.04

99.01

01.04

Leather or imitation leather

Full duty

410.04

99.01

02.04

Wooden articles

Full duty

410.04

99.01

03.04

Plaits and similar products of plaiting materials; basketwork, wickerwork and other articles, made directly to shape from plaiting materials

Full duty

410.04

99.01

04.04

Plastic articles

Full duty

410.04

99.01

05.04

Textile articles

Full duty

410.04

99.01

06.04

Stone articles

Full duty

410.04

99.01

07.04

Glass articles

Full duty

410.04

99.01

08.04

Base metal articles

Full duty

411.00

MISCELLANEOUS REBATES

411.00

38.24

01.04

Mixtures of mono-, di-, and polyisocyanates and preparations containing isocyanates

Full duty

411.00

40.09

01.04

Piping and tubing, of unhardened vulcanised rubber, with an inside diameter exceeding 400 mm, reinforced and fitted with flanges, for the conveyance of mineral oil products from moored ships to shore installations

Fully duty

411.00

85.01

01.04

Electric motors, single phase or three phase, of less than 0,75 kW, for the ringing of church bells

Full duty

411.00

85.02

01.04

Generator sets rated at 5 000 kVA or less, driven by electric motors, to be used for the manufacture of draglines

Full duty

411.00

87.03

01.04

Motor cars manufactured more than 20 years prior to the date of importation

Full duty in Part 1 of Schedule No. 1 less 20%

412.00

GENERAL REBATES

NOTES:

1.	For the purposes of rebate items 412.03 and 412.04, the bill of entry shall be supported by an inventory of the goods and documentary proof that the said goods qualify for admission under the items concerned.

2.	For the purposes of rebate item 412.07—

(a)	any offer to abandon or application to destroy any goods shall be in writing by or on behalf of the owner thereof, and shall—

(i)	include the bill of entry, the invoices and other documents relating to the importation of the goods;

(ii)	state the identifying particulars of the goods;

(iii)

state the reason for abandonment, or if application is made for destruction the reason why destruction and not abandonment is requested; and

(iv)	indemnify the Office against any claim by any other person;

(b)	the owner shall be responsible for the cost of storage in and removal to the State warehouse or any place of security indicated by the Commissioner, if such storage or removal is required by the Commissioner, and for any other expenses, including the cost of destruction;

(c)	goods shall be destroyed under the supervision of an officer; and

(d)	goods in respect of which security of the duty due has been furnished to the Office shall be deemed to be under the control of the Office.

412.01

GOODS FOR EXPERIMENTAL PURPOSES

412.01

00.00

01.00

Goods (excluding corn or grain seed), for the purposes of experimenting therewith as the department controlling or supervising such experiment may allow by specific permit

Full duty less the duty in Section B of Part 2 of Schedule No. 1

412.02

NETS TREATED WITH INSECTICIDES

412.02

6304.91

01.06

Nets treated with insecticides for the control of mosquitoes, in such quantities and at such times as the International Trade Administration Commission after consultation with the Director-General: Health may allow by specific permit

Full duty

412.03

USED PERSONAL OR HOUSEHOLD EFFECTS BEQUEATHED

412.03

00.00

01.00

Used personal or household effects (excluding motor vehicles) bequeathed to persons residing in the Republic

Full duty

412.04

USED PROPERTY OF A SOUTH AFRICAN RESIDENT WHO DIED OUTSIDE THE REPUBLIC

412.04

00.00

01.00

Used property of a person normally resident in the Republic who died while temporarily outside the Republic

Full duty

412.05

LIFE SAVING APPARATUS

412.05

00.00

01.00

Life saving apparatus, including mine rescue apparatus (excluding life-jackets), and fire extinguishing equipment (excluding textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials)

Full duty less the duty in Section B of Part 2 of Schedule No. 1

412.06

INFANTS FOOD

412.06

00.00

01.00

Food, containing soya-bean concentrates, specially prepared for infants

Full duty

412.07

GOODS UNCONDITIONALLY ABANDONED TO THE OFFICE BY THE OWNER OR GOODS DESTROYED WITH THE PERMISSION OF THE COMMISSIONER: PROVIDED THAT THE COMMISSIONER MAY DECLINE TO ACCEPT ABANDONMENT OR GRANT PERMISSION FOR DESTRUCTION

412.07

00.00

01.00

Goods while still in a customs and excise warehouse or under the control of the Office (excluding goods cleared under Schedule No. 3)

Full duty

412.07

00.00

02.00

Goods cleared under Schedule No. 3

Full duty less the duty paid on entry

412.07

87.00

01.02

Motor vehicles cleared under any item of this Schedule, damaged by accident or unavoidable cause

Full duty less the duty paid on entry

412.08

DUTIABLE GOODS LOST IN MANUFACTURING PROCESSES IN CUSTOMS AND EXCISE WAREHOUSE

412.08

00.00

01.00

Dutiable goods lost in manufacturing processes in a customs and excise warehouse, subject to production of proof that such goods did not enter into consumption

Full duty

412.09

GOODS LOST, DESTROYED OR DAMAGED

412.09

00.00

01.00

Goods, excluding goods contemplated in rebate item 497.02, in respect of which the customs duty, together with the fuel levy (where applicable), amounts to not less than R2 500, proved to have been lost, destroyed or damaged on any single occasion in circumstances of vis major or in such other circumstances as the Commissioner deems exceptional while such goods are—

(a)	in any customs and excise warehouse or in any appointed transit shed or under the control of the Commissioner;

(b)	being removed with deferment of payment of duty or under rebate of duty from a place in the Republic to any other place in terms of the provisions of this Act; or

(c)	being stored in any rebate storeroom: Provided that—

(i)	no compensation in respect of the customs duty or fuel levy on such goods has been paid or is due to the owner by any other person;

(ii)	such loss, destruction or damage was not due to any negligence or fraud on the part of the person liable for the duty; and

(iii)

such goods did not enter into consumption; and provided further that circumstances contemplated in this item exclude robbery or theft.

Full duty

412.10

GIFTS

412.10

00.00

01.00

Bona fide unsolicited gifts of not more than two parcels per person per calendar year and of which the value per parcel does not exceed R1400 (excluding goods contained in passengers' baggage, wine, spirits and manufactured tobacco products) consigned by natural persons abroad to natural persons in the Republic

Full duty

412.11

GOODS IMPORTED FOR THE RELIEF OF DISTRESS OF PERSONS IN CASES OF FAMINE OR NATIONAL DISASTER; UNDER ANY TECHNICAL ASSISTANCE AGREEMENT OR IN TERMS OF AN OBLIGATION UNDER ANY MULTILATERAL INTERNATIONAL AGREEMENT

412.11

00.00

01.00

Goods imported—

(a)	for the relief of distress of persons in cases of famine or other national disaster;

(b)	under any technical assistance agreement; or

(c)	in terms of an obligation under any multilateral international agreement to which the Republic is a party: Provided that—

(i)	the importation of any goods under this rebate item shall be subject to a certificate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic of Botswana, Eswatini, Lesotho and Namibia; and

(ii)	goods imported under this rebate item shall not be sold or disposed of to any party who is not entitled to any privileges under the rebate item, or be removed to the area of Botswana, Eswatini, Lesotho or Namibia without the permission of the International Trade Administration Commission.

Full duty

412.12

GOODS IMPORTED FOR ANY PURPOSES AGREED UPON BETWEEN THE GOVERNMENTS OF THE REPUBLIC, BOTSWANA, ESWATINI, LESOTHO AND NAMIBIA

412.12

00.00.

01.00

Goods imported for any purpose agreed upon between the Governments of the Republic, Botswana, Eswatini, Lesotho and Namibia: Provided that—

(i)

the provisions of this rebate item shall not apply in respect of any consignment or quantity or class of goods unless the prior approval of the Governments of Botswana, Eswatini, Lesotho, and Namibia has been obtained for the application of such provisions in respect of every such consignment or quantity or class of goods;

(ii)	the importation of any goods under this rebate item shall be subject to a certificate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic of Botswana, Eswatini, Lesotho, and Namibia; and

(iii)

goods imported under this rebate item shall not be sold or disposed of to any party who is not entitled to any privileges under the rebate item, or be removed to the area of Botswana, Eswatini, Lesotho, or Namibia without the permission of the Commissioner.

Full duty

412.13

ILEAL BLADDER APPLIANCES; OSTOMY APPLIANCES; INCONTINENCE UNDERGARMENTS AND SIMILAR GOODS:

412.13

00.00

01.00

Ileal bladder appliances, and parts thereof; skin protective preparations for use with ostomy appliances and incontinence pads

Full duty

412.14

PRINTED MATTER

412.14

00.00

01.00

Printed matter (for example, air-waybills/consignment notes, passenger tickets, excess baggage tickets, exchange orders, damage and irregularity reports, baggage and cargo labels, time-tables, mass and balance documents), imported by airlines for their own use

Full duty

412.16

GOODS IMPORTED BY REFUGEES FROM AFRICAN TERRITORIES

412.16

00.00

01.00

Goods of any description imported by refugees from African Territories and which are sold by the Office

Full duty

412.17

MOTOR CARS IMPORTED BY REFUGEES FROM AFRICAN TERRITORIES

412.17

87.00

01.02

Motor cars imported by refugees from African Territories and which are disposed of by the refugee concerned, provided the prior approval of the Commissioner has been obtained

Full duty less 20%

412.21

MECHANICAL APPLIANCES AND ELECTRICAL MACHINERY AND EQUIPMENT

412.21

00.00

01.00

Machinery and mechanical appliances and electrical machinery and equipment of Chapters 84 and 85 of Schedule No. 1, which are imported in more than one consignment as a result of strikes, shutouts or other causes beyond the control of the importer and the supplier, subject to the prior approval of the Commissioner

Not exceeding the duty in excess of the amount of duty that would have been due had the goods been imported in a single consignment

412.22

PARTS AND MATERIALS OF PLASTICS FOR THE MANUFACTURE OF DESIGN ENGINEERING MODELS OF FACTORIES, INSTALLATIONS AND THE LIKE

412.22

39.00

01.02

Parts and materials, of plastics, of a kind used for the manufacture of design engineering models of factories, installations and the like

Full duty

412.23

TEXTILE FABRICS

412.23

00.00

01.00

Textile fabrics woven from six different fibres, for testing dyestuff fastness

Full duty

412.26

GOODS SUPPLIED FREE OF CHARGE TO REPLACE DEFECTIVE GOODS

412.26

00.00

01.00

Goods (excluding goods for upgrading) supplied free of charge to replace defective goods which are covered by a warranty agreement, provided—

(a)	a copy of the bill of entry and the document submitted in support of the bill of entry in terms of sections 39 and 40 under which the goods were originally entered for home consumption are submitted;

(b)	the goods are supplied by the original supplier; and

(c)	the replaced goods are disposed of as directed by the Commissioner

Full duty

412.27

GOODS FOR UPGRADING, SUPPLIED FREE OF CHARGE TO REPLACE PARTS WHICH ARE COVERED BY A WARRANTY AGREEMENT

412.27

00.00

01.00

Goods for upgrading, supplied free of charge to replace parts which are covered by a warranty agreement, provided—

(a)	a specific permit issued by the International Trade Administration Commission, is submitted;

(b)	a copy of the bill of entry and the documents submitted in support of the bill of entry in terms of sections 39 and 40 under which the goods were originally entered for home consumption are submitted;

(c)	the goods are supplied by the original supplier; and

(d)	the replaced goods are disposed of as directed by the Commissioner

Full duty

412.28

GOODS SUPPLIED BY A LICENSEE OF A SPECIAL CUSTOMS AND EXCISE STORAGE WAREHOUSE LICENSED AS A DUTY AND TAX FREE SHOP

NOTES:

(a)	In this item a duty and tax free shop means a duty and tax free shop as contemplated in the rules for Section 21; and

(b)	any word or expression used in this item in relation to a duty and tax free shop shall have the meaning assigned thereto in such rules.

412.28

00.00

01.00

Goods supplied by a licensee of an inbound duty and tax free shop to inbound travellers

Full duty

412.28

00.00

02.00

Goods supplied by a licensee of an outbound duty and tax free shop to outbound travellers

Full duty

414.00

IMPORTED GOODS ADMITTED UNDER REBATE OF DUTY FOR CONSUMPTION OR USE AT AN INTERNATIONAL SPORTING EVENT APPROVED BY THE MINISTER, WHEN IMPORTED AND ENTERED BY THE CONTROLLING BODY OF A PARTICIPATING VISITING TEAM, A TEAM DOCTOR, AN OFFICIAL SPONSOR OF THE EVENT OR THE HOST OF THE EVENT ON BEHALF OF A PARTICIPATING VISITING TEAM

NOTES:

1.	The event may be approved by the Minister having regard to—

(i)	the foreign participation in that event; and

(ii)	the economic impact that event may have on the country as a whole.

2.	"Official sponsor" means a sponsor of the event appointed by—

(i)	the international organiser of the event, or

(ii)	the host of the event in the Republic.

414.01

00.00

01.00

Pharmaceutical goods (including medicaments) imported by—

(i)	a controlling body of a participating visiting team;

(ii)	a team doctor of a participating visiting team accredited by the Department of Health; or

(iii)

the host of the event on behalf of a participating visiting team in such quantities as the Department of Health may allow by specific permit

Full duty

414.02

00.00

01.00

Non-alcoholic beverages and foodstuffs imported by a controlling body of a participating visiting team or the host of the event on behalf of a participating visiting team, for consumption by members of the team during their stay

Full duty

414.03

00.00

01.00

Promotional material, individually of little value, imported by an official sponsor of the event or the host of the event on behalf of an official sponsor, not for sale but for distribution or use at an event venue

Full duty

[Part 1 Schedule 4 (406.00 and 406.04) substituted by Notice No. R. 1068, GG43781, dated 9 October 2020]

Customs and Excise Act, 1964 (Act No. 91 of 1964)

Schedules

Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy

Part 1 : Specific Rebates of Customs Duties

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