• 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
  • 西部网(陕西新闻网)www.cnwest.com 2019-09-09
  • 西部网(陕西新闻网)硬科技频道 2019-09-09
  • 为了清清湖水座座青山——云南古生村生态建设见闻 2019-09-07
  • 风水神话更危险的事,就是眼瞎,根本分不清谁对谁, 2019-09-07
  • 嫁入蒋家的历代媳妇个个是美女 2019-08-31
  • 新型慈善:不只是“募集善款” 2019-08-29





  • 北京赛车pk10聚彩:REBATE USERS

    No imported products or articles may be obtained by any registered manufacturer or producers under rebate unless registered with Customs as a rebate user.?
    ?
    Registered manufactures or producers must obtain approval from Customs before any goods (e.g. raw material, components or electrical circuit items) may be imported under rebate of duty specified in Schedule 3 or 4.

    The applicant and the rebate store must be located in South Africa. The application forms must be submitted to the Customs Office in whose area of control the manufacturing or producing premises or facility is situated. The applicant must comply with the conditions specified in the rebate item(s) listed at the time of his / her application.

    Where an International Trade Administration Commission (ITAC) permit is required in terms of the rebate item, the applicant can only be registered as a rebate user if he / she is the holder of such a permit.

    Rebate stores that are situated in the same building or on the same floor together with other businesses must be separated from each other.

    Bulk storage tanks used must be calibrated and Customs must be able to seal them, if and when necessary.
    • Rebate Item 470.03 External Guide, provides for the interpretation and application of Rebate item 470.03, including the processing of applications by registrants, clearance of goods under rebate and accounting of the imported goods
    • Clearance Declaration External Policy provides for the submission of Customs clearance declarations (CCD) by rebate users in terms of Schedule 3.?
      ?

    Which forms must be completed to register a Rebate user?

    Complete the required application form and relevant annexure(s). These are:?
    Send all supporting documents asked for on the application forms to your nearest Customs office.
    ?
    The following additional supporting documents must be presented with the application form:?
    • The ITAC permit, if required by the rebate item.
    • The agreement between the importer or exporter and the manufacturer which must stipulate:
      • The terms on which the manufacturing or production will be undertaken;
      • The yield; and
      • The party who will be responsible for the products manufactured or produced.
    • A plan (not necessarily a blueprint) of the premises showing the exact location of the proposed rebate store (e.g. store, vessel, tank and yard).
    • A list of plant and machinery.

    4th Schedule

    These are general rebate of duties in Schedule 1 Part 1, 2 and 5 of the tariff. Part 5 applies to fuel levy goods. The tariff specifies the extent of rebate for each product under this schedule.
    The following are special government initiatives under 4th schedule:

    Rebate Item 470.03

    The provision of Rebate Item 470.03 provides for a full rebate of Customs duty on imported goods specified in an ITAC permit, i.e. the suspension of Customs duty on goods for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export.? The provision also allows for the clearance of goods which are free of Customs duty to be declared thereunder.
    ?
    The effect of the Rebate Item is that it assists exporters in avoiding the strain imposed on their liquidity by the outlay of capital in respect of Customs and other applicable duties payable on the raw materials or components at the time of importation.

    Rebate Item 498.00?

    Rebate Item 498.00 provides for the suspension of Customs duty and Schedule 1 to the VAT Act provides for an exemption from value-added tax on goods imported under Rebate Item 498.00.? Where goods are used in the manufacture of products that are exported, the liability of the CCA Enterprise ceases on proof that the relevant goods were exported.
    ?
    Should manufactured goods be sold into the local market, the suspended Customs duty and other applicable duties on the imported content thereof will become payable.?
    ?
    Rebate Item 498.01 relates to the CCA Enterprise and Rebate Item 498.02 relates to the IDZ Operator.? In terms of Rebate Item 498.02 the IDZ Operator will be entitled to import under the provision goods for the construction and maintenance of the CCA in the IDZ. You can also refer to IDZs / SEZs.
    ?

    To access this page in different languages click on the links below:
    Last Updated: 03/06/2019 1:32 PM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ



  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
  • 西部网(陕西新闻网)www.cnwest.com 2019-09-09
  • 西部网(陕西新闻网)硬科技频道 2019-09-09
  • 为了清清湖水座座青山——云南古生村生态建设见闻 2019-09-07
  • 风水神话更危险的事,就是眼瞎,根本分不清谁对谁, 2019-09-07
  • 嫁入蒋家的历代媳妇个个是美女 2019-08-31
  • 新型慈善:不只是“募集善款” 2019-08-29
  • 六合图库网址大全 南粤36选7历史开奖记录 冠亚大小怎么买不亏 管家婆四肖期期准一期 沙巴盘什么意思 排列三开奖号码走势图2014 深圳福彩20选1走势图 筒子斗牛必胜绝技 便利店网上订货平台 盈球体育 黑龙江时时彩开奖网站 香港六合彩一尾中特平 刮刮乐吧 安徽快三开奖结果走势图 白姐透码