International Trade Administration Act, 2002 (Act No. 71 of 2002)

Notices

Guidelines, Rules and Conditions Pertaining to Certificates Issued under Paragraph (a) of Rebate Item 412.11/00.00/01.00 for Goods Imported for the Relief of Distress of Persons in cases of Famine or other National Disaster

4. General Conditions

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4.1 Applicants must comply with the provisions of the Customs and Excise Act, the ITA Act and all other South African legislation relating to the importation of goods into the Republic of South Africa, relevant to the transaction.

 

4.2 Notwithstanding anything to the contrary herein, rebate certificates are issued at the discretion of ITAC and the submission of an application for a certificate does not assure approval thereof. In exercising discretion, ITAC shall be guided by the ITA Act and other applicable legislation, as well as the Guidelines and the facts relating to each application. Rebate certificates will be valid for a three-month period, except if a different period of time is specified by ITAC.

 

4.3 The information requested in paragraph 4.4 below reflects the minimum requirements which ITAC will use to evaluate an application under this rebate provision. In terms of section 26(4) of the ITA Act, the Commission may require an applicant to provide additional information in respect of an application.

 

4.4 An applicant must submit to ITAC the following supporting documents together with a completed application form (please note that appended to the application form is a “Checklist”, the purpose of which is to assist applicants by ensuring that all supporting documents below are submitted together with an application form):
(a) A written recommendation from the dtic that the applicant is eligible for relief as provided for in paragraph 1.4 above;
(b) Completed affidavit and checklist (see Annexure A) and import data (see Annexure B);
(c) A copy of any previous certificate(s) granted to the applicant in terms of Rebate Item 412.11(a), if applicable;
(d) A current B-BBEE compliance certificate applicable to the applicant unless exempted; and
(e) The current SARS electronic access PIN (to allow ITAC to verify full tax compliance status).

 

The failure to include all required documents will render the application deficient in terms of paragraph 3.5 and applicants will have 3 days, in terms of paragraph 3.7, to correct the deficiency.

 

4.5 A request for the amendment of a rebate certificate will only be considered when an error in the certificate issued was made by ITAC.

 

Note: In line with the above, no amendments to certificates will be made in instances where the applicant was responsible for the submission of incorrect information. In such instances, a new application will be required. Additionally, once a certificate has been issued, ITAC will not amend the certificate to vary the quantity or value set forth therein.

 

4.6 Should a certificate holder misplace an electronic (e-mail) certificate, the certificate holder must submit an application requesting the re-issuing of the certificate. The application must set out the circumstances giving rise to this situation and must show good cause why a substitute certificate should be issued. ITAC may consider issuing a replacement certificate where the above has been submitted.

 

4.7 ITAC may satisfy itself as to the accuracy of the information supplied to it by the applicant by conducting verifications at such time and place as it deems necessary, including verification visits at the premises of the applicant or other person that provided the information.

 

4.8 Regarding verifications, ITAC may inform the applicant or other person concerned of the dates of the intended visit, and where such information is provided, the verification will be conducted on those dates.

 

4.9 Following a verification visit, ITAC will compile a verification report indicating what information was verified and may make same available to the applicant.

 

4.10 Certificates issued in terms of Rebate Item 412.11(a) are valid for a three-month period except if a different time period is indicated in the Certificate.

 

4.11 No extensions of the validity period referred to in paragraph 4.10 will be granted. Consequently, if the entire quantity of goods stipulated in a certificate is not cleared prior to the expiration of the certificate, the rebate for the uncleared portion of goods will be forfeited.

 

4.12 Once a certificate has been issued, the applicant must submit a monthly report to ITAC and the dtic, indicating the volume and value of goods imported under this rebate during the month and progress made in the project plan to bring its domestic manufacturing processes back to full capacity. Monthly reports must be submitted to the email address for ITAC and the dtic contained in these Guidelines by the 10th of the following month.

 

4.13 ITAC will continuously monitor the volume of eligible goods being imported under Rebate Items 412.11(a). If ITAC, with input from the dtic, determines, based on available data, that sufficient volumes of eligible goods have been imported into South Africa which, together with domestic production, is sufficient to meet current or anticipated demand for such goods in the affected provinces and the rest of South Africa, ITAC may stop issuing rebate certificates. Should ITAC decide to stop issuing certificates, it will publish a notice on its website and may also publish a notice in the Government Gazette. Please note that all imported goods must comply with all applicable standards and compulsory specifications.