ITAC has published a list of goods which constitute "Critical Supplies" that, during this national disaster, may qualify for a rebate of customs duties.
Many import and export businesses have been negatively affected by COVID-19. However, there is good news for those importers who are importing critical supplies to assist with the national COVID-19 disaster. ITAC has published a list of goods which constitute "Critical Supplies" that, during this national disaster, may qualify for a rebate of customs duties under rebate item 412.11. Qualifying goods include, inter alia, immune boosters, hand sanitiser, surgical masks and other protective garments, COVID-19 test kits, medical devices and consumables.
To qualify for this rebate, the prescribed application form must be completed and submitted to ITAC at the following addresses:
The Senior Manager:
Tariff Investigations II
International Trade Administration Commission of South Africa
Private Bag X 753 Pretoria
0001
Or hand delivered to:
Block E, 1st Floor DTI Campus
77 Meintjies Street
Sunnyside
Pretoria
0002
Application Requirements:
- Each application:
- must be submitted in the correct format (see application form here)
- must comply with the guidelines, rules and conditions (details of which are set out below) - - must include the requisite information must not contain conflicting or incorrect information.
- Applications must be submitted prior to the arrival of the shipment of the goods – rebate permits will not be issued retrospectively. ITAC has indicated a two-week issuing period of rebate permits from the date of receipt of each application, it is therefore recommended that applications are submitted at least three weeks prior to the arrival of the shipment.
- A written undertaking must accompany each application indicating that the goods are imported for relief of distress of persons during the national COVID-19 disaster.
All deficient applications will be disregarded in toto. Applicants will have to re-submit duly completed application forms to replace the deficient application forms. Only errors made by ITAC upon the issuance of a permit will be amended. No amendments will be effected in instances where the applicant was responsible for the submission of incorrect information. In such instances, a new application will be required. In order to prevent errors and delays, it is recommended that the applications are prepared with absolute precision and care. Should you require assistance in this regard, please contact us.
Permits for such rebate item are only valid for the period stipulated on the permit issued. Unfortunately, ITAC will not grant any extensions.
If your application is rejected, ITAC will inform you in writing of this decision and the reasons thereof. If you dispute the decision and/or the reasons for the decision, relief may be sought by internal remedy procedures. We are well equipped to assist you with these administrative disputes.
Non-compliance
Where non-compliance in respect of the issued rebate permit is detected, appropriate action will be taken against the relevant party in terms of the ITA Act and/or the Customs and Excise Act, including, inter alia, criminal charges, withdrawal of the permit/s concerned and future applications for permits.
Should it be found that the goods imported in terms of the rebate permit are used for any purpose, other than that specifically described in the rebate provision and in the permit, the applicable customs duty and penalties will be imposed by SARS.