| 4.1 | Applicants must be registered with South African Revenue Service (“SARS”) as an importer when applying to ITAC for a rebate certificate. Applicants must also acquaint themselves with the provisions of the Customs and Excise Act, the ITA Act and other legislation relating to the importation of goods into the Republic of South Africa. |
| 4.2 | Applicants must provide ITAC with the required information as per the relevant application form/ Spreadsheet (Annexure A) within the stipulated timeframe for submitting applications. Should the space provided in the application form not be sufficient, applicants may use the format of the application form as a guide for the format in which the required information should be submitted. |
PLEASE NOTE THAT THE USE OF AN INCORRECT EMAIL ADDRESS OR THE FORWARDING OF THE SAME EMAIL MULTIPLE TIMES TO THE ABOVE ADDRESSES MAY DELAY THE PROCESSING OF AN APPLICATION.
| 4.4 | An application will be regarded as deficient if, amongst others, the following is found: |
| (a) | The application is not submitted in the correct format; |
| (b) | The application has not complied with the guidelines, rules and conditions as set out in this document; |
| (c) | The requisite information is not submitted; and |
| (d) | The application contains conflicting or incorrect information. |
| 4.5 | Should an application be found to be deficient, it may not undergo further processing until the deficiencies have been addressed and the application is accepted as properly documented within the stipulated timeframe for submitting applications. |
| 4.6 | Applicants who submit deficient applications must re-submit properly documented application forms within the stipulated timeframe for submitting applications to replace the deficient application forms, should they wish to proceed. Failure to submit the amended properly documented application form within the stipulated timeframe for submitting applications, the application will be considered as withdrawn and not proceeded with. |
| 4.7 | A properly documented application means an application that contains all required information and for which all supporting documents referred to in paragraph 5.6 have been provided. |
| 4.8 | The application period for Quarter 1 will be opened via an invitation through the Government Gazette as explained in paragraph 1 under the division related to: ”Rebate provisions”, as set out above. Invitations for applications for the subsequent quarters will be announced following consultations with the Director General of the DALRRD. |
| 4.9 | Applicants should allow an issuance period of 10 days from the closing date for the submission of applications in a particular quarter. |
| 4.10 | Permits issued in terms of Rebate provisions 460.03/0207.12/01.06, 460.03/0207.14.1/01.07, 460.03/0207.14.2/01.07 and 460.03/0207.14.9/02.07 may be valid for a period of three-month or such period as deemed appropriate by ITAC and no extensions will be granted. Consequently, if the entire quantity of goods stipulated in a permit are not cleared for home consumption on or before the expiration of the validity period on the permit, the volume of unused quota allocation shall be forfeited on the date that the permit expires. |
| 4.11 | ITAC and other relevant Government entities will continuously monitor the volume of poultry meat being imported under Rebate Items 460.03/0207.12/01.06, 460.03/0207.14.1/01.07, 460.03/0207.14.2/01.07 and 460.03/0207.14.9/02.07. Should ITAC, with input from the DALRRD, determine that, based on available data, domestic production is sufficient to meet current or anticipated demand for such poultry products as a result of the domestic production of poultry having satisfactorily recovered from the impact of HPAI, ITAC may discontinue issuing rebate permits in the following quarter. This discontinuation will be communicated via a publication notice on its website and may also be published in a notice in the Government Gazette. |
| 4.12 | Should an application be rejected, the applicant will be informed in writing of the decision and the reasons thereof. |
