South African Revenue Administration has adopted a notice on 5 February 2021 establishing a rebate facility for the importation of tinplate. The measure has been the result of an investigation carried out by the International Trade Administration Commission. According to the ITAC investigation report, there is currently no manufacturer of tinplate in the SACU region and the applicable customs duty has an unnecessary cost-raising effect on final users of the subject product. Subject products are classified under the tariff subheadings 7210.11, 7210.12.10, 7210.12.90 and 7212.10. Previously to this decision, the import duty on the subject products was 10%.
The rebate facility will be temporary in nature, but SARS didn’t announce a termination date.
Notably, the new changes do not affect the EU, EFTA and SADC countries as they already enjoyed a full rebate