The South African Government through the Department of
Trade and Industry and the Department of Finance have made provisions in the
Customs Act for several purposes under which imported goods may be entered
into South Africa. For example, the importer may wish to store goods in a bonded
warehouse without immediate payment of duty; or the goods may be destined for
an importer who is a registered manufacturer under the provision of Schedule
3 (Industrial rebate store) or Schedule 4 (General rebate store) of the Customs
Act allowing the products/inputs to enter into South Africa with full rebate
or partial rebate of duty.
Rebates and Concessions
Schedule 3
Schedule 3 of the Customs Act enumerates certain goods used in certain industries
(those identified by the Department of Trade and Industry), and provides that,
when goods/inputs are imported for the approved use, the duty normally due
upon them may be rebated either partially or totally.
Any importer wishing to make use of any rebate under this Schedule can only
do so if he is registered with Customs and Excise as a manufacturer entitled
to obtain the goods under rebate.
For more information on Schedule 3 contact The Receiver of Revenue Head office
in Pretoria
Schedule 4
Schedule 4 provides for rebate of customs duty under the following circumstances:
Part 1. Full rebate in respect of certain goods imported by, or for transfer
to, certain specified persons.
Part 2. Temporary rebate in respect of goods mentioned in items 460.01 onwards,
either on production of the prescribed permits or according to the circumstances
stipulated there on.
Part 3. Temporary admission under rebate of duty of certain goods which will
subsequently be re-exported.
Schedule 5
Schedule 5 provides for refunds or drawbacks of duty on certain goods under
the following circumstances:
Part 1. Drawback of duty paid at time of importation on goods used in the manufacture
of certain specified goods re-exported.
Part 2. Refund of duty on imported goods if they:
are exported in the same state to a party other than the original seller or:
do not conform to the indent, and in respect of which the supplier has agreed
to take the goods back and to issue a full credit note or;
in respect of an error in the assessment of duty, or the calculating of the
amount thereof:
if the goods have been damaged, destroyed or irrecoverably lost in circumstances
beyond the importer's control prior to the release of the goods into the production
process or:
all or part of such goods having been short landed, short-shipped or short-packed
or:
in respect of the adjustment of any bill of entry (import) in terms of Section
40 (3) of the Customs and Excise Act of 1964