On 19 June 2026, the South African Revenue Service SARS announced an amendment to Part 1 of Schedule No.3 of the Customs and Excise Act, 1964 Industrial Rebates of Customs Duties: Goods Used in the Manufacture of Other Goods by the deletion of various items under Rebate Items 316.01 and 316.09 as well as the insertion of various items under Rebate Items 315.15, 316.01 and 316.09, to allow for a rebate provision on additional components for cooking and cooling appliances.
The reasoning is contained in the International Trade Administration Commission of South Africa ITAC Report No.692.
The tariff amendment is accessible at:
