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ITAC ran an investigation (Report No. 742) on an application from Guth South Africa, an equipment supplier to the hygienic and liquid-food processing industry, for a rebate provision on imported stainless-steel tubing meeting food-grade/hygienic specifications. ITAC's finding: no known SACU manufacturer currently produces tubing to the required specification, and no realistic prospect of local production emerging given the cost structure — so the Commission found little industrial-policy rationale for continuing to impose the general customs duty on the product. SARS gave effect to the recommendation on 12 September 2025 by inserting rebate item 460.15/7306.40/01.06 into Part 2 of Schedule No. 4 (general rebates of customs duties). Access is gated by an ITAC permit issued under the standard guidelines/rules/conditions for this rebate class, conditional on the goods not being available in the SACU market — this is a use-based waiver, not an unconditional tariff line change.
SACU "Rebate Item 460.15" insertions used to backfill specification gaps in domestic steel-products manufacturing (see also the parallel 460.15 items for other tubes/profiles created in the same period).
capacity-building) to supply niche food/dairy-grade stainless steel inputs — consistent with the broader pattern of SACU steel-tariff policy being administered product-line-by-product-line via ITAC referrals.
notice or ITAC coverage found; severity is rated qualitatively as low-impact given the narrow HS-line/end-use scope (single applicant, niche food-grade tubing).
(not disclosed in sources reviewed) — would allow upgrading severity_basis to quant/mixed if a trade-value estimate for this line becomes available.
rebate permits of this class are typically reviewed periodically but no expiry was stated in the sources found.