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SARS Increases Rebate on Woven Cotton Fabric

January 26, 2021

South African Revenue Service

The customs duty rebate on woven fabrics of cotton has been increased from full duty less 11% to full duty.

The South African Revenue Service (SARS) published the amendment of Schedule 3 to the Customs and Excise Act in Government Gazette 44090.

The amendment came into effect on 22 January 2021.

Other amendments published by SARS include:

• Notice 32 – Amendment to insert Part 1C to Schedule No. 10, to give effect to the implementation of the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part – retrospective effect from 1 January 2021;
• Notice 33 – Amendment to insert Part E in the Schedule to the General Notes, to implement the Rules of Origin contained in Protocol 1 to the EPA between the SACU Member States and Mozambique (SACU-M), of the one part, and the UK and Ireland on the other part – retrospective effect from 1 January 2021;
• Notice 36 – correction notice – By the substitution of the reference to Note 3(a)(i) with Note 6(a)(i), where it appears in Notice No. R. 1404 of Gazette No. 44029 on 24 December 2020 in Note 8 to item 620.24 – in effect from 22 January 2021.

Meanwhile, national treasury, in a statement on the recently promulgated 2020 tax acts, announced the publication of the final response document on the bills.