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 3 : Goods Temporarily admitted under Rebate of Customs Duties

Purchase

Rebate Item

Tariff Heading

Rebate Code

Description

Extent of Rebate

470.00

GOODS TEMPORARILY ADMITTED FOR PROCESSING, REPAIR, CLEANING, RECONDITIONING OR FOR THE MANUFACTURE OF GOODS EXCLUSIVELY FOR EXPORT

NOTES:

1.	Temporary admission of any goods under rebate item 470.00 shall be subject, mutatis mutandis, to the provisions of the rules for section 75.

2.	The Commissioner may require the importer to register with him or her a rate of yield of the processed or manufactured goods that will be obtained per unit of the imported goods.

(a)	Goods admitted under the provisions of rebate item 470.03 shall be used for the processing or manufacture of goods for export and the processed or manufactured goods shall be exported—

(i) for the purposes of rebate item 470.03 (01.00 and 02.00), within 12 months from the date of entry thereof; and

(ii) for the purposes of rebate item 470.03 (03.00), within 3 years from the date of entry thereof.

(b)	Parts admitted under the provisions of rebate item 470.02 shall be used and the goods submitted for repair, cleaning or reconditioning shall be exported within 6 months from the date of entry thereof:

Provided that the Commissioner may, in circumstances which he deems exceptional, extend the period specified in each case for a further period he or she deems reasonable:

Provided further that the application for such extension is made prior to the expiry of the period of 3 years, 12 months or 6 months, as the case may be.

Liability for duty on any goods specified in rebate items 470.02 or 470.03 shall cease on production of proof that the goods imported have been used for repair, cleaning, reconditioning, processing or manufacture and the goods repaired, cleaned, reconditioned, processed or manufactured have been duly exported.

5.	For the purposes of rebate item 470.03/00.00/02.00:

(a)	Where the rebate registrant is contractually entitled to keep a portion of the goods manufactured, processed, finished, equipped or packed in lieu of payment for the operations carried out, he or she must—

(i)	also export those goods within the period of 12 months contemplated in Note 3(a); or

(ii)

(aa)	process a bill of entry at the office of the Controller for payment of the value-added tax on the goods retained; and

(bb)	adjust by voucher of correction the rebate bill of entry in respect of the quantity and value of the goods used to manufacture the goods retained.

(b)	Notwithstanding the Notes to Schedule No. 3 and Schedule No. 4, "full duty" where it appears in the "Extent of Rebate" column opposite this rebate item means goods free of duty as contemplated in section 75A.

470.01

470.02

GOODS FOR REPAIR, CLEANING OR RECONDITIONING

470.02

00.00

01.00

Goods (including parts therefor) for repair, cleaning or reconditioning

Full duty

470.02

00.00

02.00

Parts for goods temporarily imported for repair, cleaning or reconditioning

Full duty

470.03

GOODS CLEARED IN TERMS OF A PERMIT ISSUED BY THE INTERNATIONAL TRADE ADMINISTRATION COMMISSION

470.03

00.00

01.00

Goods (excluding goods free of duty as contemplated in section 75A) cleared in terms of a permit issued by the International Trade Administration Commission, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export

Full duty

470.03

00.00

02.00

Goods free of duty, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export

Full duty

470.03

00.00

03.00

Goods cleared in terms of a permit issued by the International Trade Administration Commission, for use in the manufacture, processing, finishing or equipping of yachts classifiable in tariff heading 89.03 exclusively for export

Full duty

480.00

GOODS TEMPORARILY ADMITTED FOR SPECIFIC PURPOSES

NOTES:

1.	Unless otherwise specified in these Notes goods imported under this item shall on importation and on re-exportation be entered on form SAD 500 or on such other form as may be

specified by the Commissioner.

2.	Where articles cannot readily be identified by foreign seals, by marks, by numbers or other identification permanently fixed to them, by description, by photographs or by sampling,

customs and excise marks or seals may be fixed to them.

3.	For the purposes of rebate item 480.20 welfare material landed from a ship for temporary use ashore by the crew for a period not exceeding that ship's stay in port, shall not be

subject to entry on form SAD 500 as specified in Note 1.

4.	International carnets for the temporary admission of goods referred to in section 38 shall be accepted in lieu of import and export documents and as security for any duty in respect of

rebate items 480.10, 480.15 and 480.35.

5.	For the purposes of rebate item 480.35—

(a)	samples may be imported by—

(i)	commercial travellers and other representatives of firms abroad who visit the Republic temporarily with their samples for the purpose of securing orders;

(ii)	persons or firms established in the Republic, including agents for foreign firms, to whom samples may be sent by firms abroad, free of charge, for the same purpose; and

(iii)

a prospective customer in the Republic to whom a sample is sent on free loan for inspection and demonstration with a view to obtaining an order for similar goods.

(b)	except with the permission of the Commissioner only one sample of each description, range, type or colour of an article shall be allowed temporary admission; and

(c)	each sample shall be an article representative of a particular category of goods already produced or to be produced abroad, imported solely for the purpose of being shown or demonstrated free of charge to prospective customers.

6.	On re-exportation of the goods concerned—

(a)	such goods may be re-exported through any customs and excise office through which goods may be exported and may be made in more than one consignment; and

(b)	the documents produced at the time of entry shall be produced to the Controller and the goods shall be re-exported under the supervision of an officer, if so required by the Controller.

7.	Except in respect of goods in Note 3, goods shall be re-exported—

(a)	in the case of goods under an international carnet within the period of validity of such carnet; and

(b)	in the case of other goods, within 6 months from the date of entry thereof or within such further period as the Commissioner may, in exceptional circumstances, allow.

8.	The liability of the importer shall cease if he proves that the goods have been duly re-exported or if the goods have been exported under the supervision of an officer.

(a)	On request by the importer, and subject to the permission of the Commissioner, temporary admission may be terminated by entering the goods for home consumption or by abandonment or destruction of the goods.

(b)	The provisions of rebate item 412.07 shall apply, MUTATIS MUTANDIS, to the abandonment or destruction of the goods concerned.

480.05

CONTAINERS AND OTHER ARTICLES USED AS PACKING

480.05

00.00

01.00

Containers (excluding containers of tariff heading 86.09 of Schedule No. 1) and other articles used as packing, whether or not filled at the time of importation: Provided that such articles do not become the property of the importer

Full duty

480.10

GOODS FOR DISPLAY OR USE AT EXHIBITIONS, FAIRS, MEETINGS OR SIMILAR EVENTS

480.10

00.00

01.00

Goods for display or use at exhibitions, fairs, meetings or similar events

Full duty

480.15

PROFESSIONAL EQUIPMENT OWNED BY PERSONS RESIDENT ABROAD

480.15

00.00

01.00

Professional equipment (including ancillary apparatus and accessories) owned by persons resident abroad, for use solely by or under the supervision of a visiting person

Full duty

480.20

WELFARE MATERIAL

480.20

00.00

01.00

Welfare material for seafarers for cultural, educational, recreational, religious or sporting activities

Full duty

480.25

INSTRUMENTS, APPARATUS AND MACHINES FOR USE BY INSTITUTIONS APPROVED BY THE COMMISSIONER

480.25

00.00

01.00

Instruments, apparatus and machines (including accessories therefor), for use by institutions approved by the Commissioner, for scientific research or education

Full duty

480.30

MODELS, INSTRUMENTS, APPARATUS, MACHINES AND OTHER PEDAGOGIC MATERIAL IMPORTED BY INSTITUTIONS APPROVED BY THE COMMISSIONER

480.30

00.00

01.00

Models, instruments, apparatus, machines and other pedagogic material (including accessories therefor) imported by institutions approved by the Commissioner, for educational or vocational training

Full duty

480.35

COMMERCIAL SAMPLES OWNED ABROAD AND IMPORTED FOR THE PURPOSES OF BEING SHOWN OR DEMONSTRATED IN THE REPUBLIC

480.35

00.00

01.00

Commercial samples owned abroad and imported for the purposes of being shown or demonstrated in the Republic for the soliciting of orders for goods to be supplied from abroad

Full duty

490.00

GOODS TEMPORARILY ADMITTED SUBJECT TO EXPORTATION IN THE SAME STATE

NOTES:

1.	Temporary admission of any goods under rebate item 490.00 shall, except as may be provided for in any other Note under this item, be subject MUTATIS MUTANDIS, to the provisions of Notes 1, 2, 6, 7, 8 and 9 to rebate item 480.00.

2.	For the purposes of rebate item 490.35—

(a)

pallets temporarily imported by a pallet operator either laden or for loading with cargo for export, shall on application by the pallet operator, if the Commissioner approves, be admitted without production of customs and excise documents either at importation or at re-exportation and without the furnishing of security; and

(b)	the pallet operator shall keep records of pallets temporarily admitted and shall supply, as the Commissioner may require, detailed information regarding the movement of each pallet granted temporary admission, including the dates and places of entry into and exit from the Republic.

490.03

PRIVATE MOTOR VEHICLES

490.03

87.00

01.02

Private motor vehicles belonging to a person taking up temporary residence in the Republic

Full duty

490.05

POSTCARDS AND OTHER MAIL MATTER

490.05

00.00

01.00

Postcards and other mail matter, imported in bulk, for despatch to addresses beyond the borders of the Republic

Full duty

490.10

MODELS AND PROTOTYPES

490.10

00.00

01.00

Models and prototypes, to be used in the manufacture of goods

Full duty

490.11

ARTICLES FOR PRINTING ON LOAN OR HIRE

490.11

00.00

01.00

Matrices, blocks, plates, and similar articles, on loan or hire, for printing illustrations in periodicals or books

Full duty

490.12

ARTICLES FOR THE MANUFACTURE OF ARTICLES THAT ARE TO BE DELIVERED ABROAD ON LOAN OR HIRE

490.12

00.00

01.00

Matrices, blocks, plates, moulds and similar articles, on loan or hire, to be used in the manufacture of articles that are to be delivered abroad

Full duty

490.13

ARTICLES TO BE TESTED BY THE NATIONAL REGULATOR FOR COMPULSORY SPECIFICATIONS

490.13

00.00

01.00

Instruments, apparatus, machines and other articles to be tested by the National Regulator for Compulsory Specifications

Full duty

490.14

INSTRUMENTS, APPARATUS AND MACHINES, MADE AVAILABLE FREE OF CHARGE

490.14

00.00

01.00

Instruments, apparatus and machines, made available free of charge to a customer by or through a supplier, pending delivery or repair of similar goods

Full duty

490.15

COSTUMES, SCENERY AND OTHER THEATRICAL EQUIPMENT

490.15

00.00

01.00

Costumes, scenery and other theatrical equipment on loan or hire to dramatic societies or theatres

Full duty

490.20

ANIMALS AND SPORTS REQUISITES BELONGING TO A PERSON RESIDENT ABROAD

490.20

00.00

01.00

Animals and sports requisites (including yachts and motor vehicles) belonging to a person resident abroad, for use by that person or under his supervision in sports contests (including motor car rallies and transcontinental excursions)

Full duty

490.25

PHOTOGRAPHS AND TRANSPARENCIES FOR PUBLIC EXHIBITIONS OR COMPETITIONS FOR PHOTOGRAPHERS

490.25

00.00

01.00

Photographs and transparencies to be shown in a public exhibition or competition for photographers

Full duty

490.30

SPECIALISED EQUIPMENT ARRIVING BY SHIP AND USED ON SHORE AT PORTS OF CALL FOR THE LOADING, UNLOADING OR HANDLING OF CONTAINERS

490.30

00.00

01.00

Specialised equipment arriving by ship and used on shore at ports of call for the loading, unloading or handling of containers of tariff heading 86.09 of Schedule No. 1

Full duty

490.35

PALLETS

490.35

00.00

01.00

Pallets, whether or not laden with cargo at importation

Full duty

490.40

MACHINERY OR PLANT FOR USE ON CONTRACT IN CIVIL ENGINEERING OR CONSTRUCTION WORK

490.40

00.00

01.00

Machinery or plant (excluding tower cranes) for use on contract in civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on recommendation of the International Trade Administration Commission, may allow by specific permit

Full duty

490.50

MOTOR VEHICLES, YACHTS AND OTHER REMOVABLE ARTICLES IMPORTED BY FOREIGN TOURISTS AND TRAVELLERS RESIDENT IN FOREIGN COUNTRIES

490.50

00.00

01.00

Motor vehicles, yachts and other removable articles (including spare parts and normal accessories and equipment therefor) imported by foreign tourists and travellers resident in foreign countries for their own use

Full duty

490.60

COMMERCIAL ROAD VEHICLES

490.60

00.00

01.00

Commercial road vehicles used in the conveyance of imported merchandise

Full duty

490.90

MACHINERY OR PLANT FOR USE ON CONTRACT; GOODS NOT SPECIFIED ELSEWHERE IN PART 3, TEMPORARILY ADMITTED AS APPROVED BY THE COMMISIONER

490.90

00.00

01.00

Machinery or plant (excluding tower cranes) for use on contract other than for purposes of civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on recommendation of the International Trade Administration Commission, may allow by specific permit

Full duty

490.90

00.00

02.00

Goods not specified elsewhere in Part 3, temporarily admitted for purposes approved by the Commissioner

Full duty

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 3 : Goods Temporarily admitted under Rebate of Customs Duties

Best Selling Products

Latest Articles

Popular Acts