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

Customs and Excise Rules

Chapter X : Rebates, Refunds and Drawbacks of Duty

Rules for Section 75 of the Act

Registration of rebate users affected by amendments of items, tariff headings or subheadings in Schedule No. 3 or 4 effective from 1 January 2022
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[Rule 75 heading substituted by Notice No. R.1648, GG 45702, dated 31 December 2021]

 

 

75.00 From 1 January 2022, a rebate user shall be regarded as being registered to receive imported goods classifiable within an amended item or tariff heading or subheading shown in the column for "Version 2022 (HS 2022)" if such rebate user is, immediately prior to that date, registered under any item of Schedule No. 3 or 4 to receive imported goods classifiable within the corresponding item or tariff heading or subheading for "Version 2021 (HS 2017)" listed in the correlation table on the SARS website.

 

[Rule 75 substituted by Notice No. R.1648, GG 45702, dated 31 December 2021]