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Legal LPrim CE Sch3 Schedule No 3

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0% found this document useful (0 votes)
20 views66 pages

Legal LPrim CE Sch3 Schedule No 3

Uploaded by

caitlincaleb239
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
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Date: 2024-08-16 SCHEDULE 3 Customs & Excise Tariff

SCHEDULE 3

INDUSTRIAL REBATES OF CUSTOMS DUTIES

NOTES:

1. The imported goods specified in Column II of this Schedule shall, subject to the provisions of section 75, be admitted for use in connection with the production or manufacture of goods in the industries
specified, under rebate of customs duty to the extent stated in Column III of this Schedule.
2. Unless the context otherwise indicates, Notes A, C and H of the General Notes to Schedule No. 1 and the section and chapter notes in the said Schedule shall, MUTATIS MUTANDIS apply to this Schedule.
3.
(a) The following expressions shall, for the purposes of the Column headed "Extent of Rebate" of this Schedule, be construed as specified hereunder:
(i) "Full duty" relates to a rebate to the extent of the customs duty specified in and payable under any column in any tariff heading or subheading in Part 1 of Schedule No. 1 in respect of any
goods;
(ii) "%" means per cent ad valorem.
(b) Any customs duty in respect of any goods referred to in paragraph (a) shall include, in each case, any excise duty specified in and payable under any tariff item or subitem in Part 2 of Schedule No. 1
in respect of such goods.
4. Unless the context otherwise indicates, the industries specified in this Schedule shall, subject to approval by the Commissioner in each case, be deemed to include the production or manufacture of products
not specifically mentioned in the name of such industry, provided such products are generally produced or manufactured in that industry from the same or similar basic raw materials as the products mentioned
in such name.
5.
(a) Wherever the tariff heading or subheading under which any goods are classified in Part 1 of Schedule No. 1 is quoted in any item in this Schedule in which such goods are specified, the goods so
specified in such item in this Schedule shall be deemed not to include goods which are not classified under the said tariff heading or subheading.
(b) Any reference in this Schedule to a tariff heading comprising two digits followed by a point and two noughts (for example, 94.00) shall, for the purposes of this Note be construed as referring to all the
tariff headings in Part 1 of Schedule No. 1 the first two digits of which correspond to the two digits referred to in this Schedule.
(c) Any reference in this Schedule to tariff heading No. 00.00 shall, for the purposes of this Note be construed as referring to all the tariff headings in Part 1 of Schedule No. 1.
6. Any provision in this Schedule for a complete article or an incomplete article which has, or is regarded as having the essential character of such complete article, assembled or unassembled shall, as the
Commissioner may determine except where specifically otherwise specified, remain applicable even where any parts or sub-assemblies of any such article, imported by any importer, have lost the essential
character of such article due to the non-importation of parts or sub-assemblies manufactured in the Republic.
7.
(a) The Commissioner may register a stockist as a licensee of a customs and excise warehouse approved by him or her for the storage of any goods specified in any items of this Schedule, and if so
registered, such stockist may supply such goods in small quantities to persons who are registered to obtain such goods under the provisions of such item.
(b) Any goods imported for storage in such warehouse shall be entered under such times and shall be stored in such a manner as the Commissioner may determine.
(c) Subject to compliance with such conditions as the Commissioner may specify, such goods may be transferred by such stockist to a registrant on form DA 62.
(d) Any stockist may apply to the Commissioner under the provisions of section 75 (6) for permission to dispose of any goods referred to in paragraph (a) to any person other than such registrant, and if
so permitted duty shall be payable on the goods so disposed of at such times and in such manner as the Commissioner may require.
8. Goods may be entered under any rebate item of this Schedule by a CCA enterprise as contemplated in rule 21A.01 and registered in terms of such item, provided -
(a) the CCA enterprise complies with any notes to that item and this Schedule, and section 75; and
(b) the VAT is paid on goods imported by the CCA enterprise under any item in this Schedule.
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

SCHEDULE 3 PART 1

GOODS USED IN THE MANUFACTURE OF OTHER GOODS


Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
303.00 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
303.01 INDUSTRY: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS, AND PREPARED EDIBLE FATS AND ANIMAL OR VEGETABLE WAX
303.01 1511.90 01.06 62 Palm stearin, not chemically modified, for the manufacture of edible fats Full duty
303.01 1511.90 02.06 67 Palm stearin, refined but not chemically modified, for blending with paraffin wax, of which the palm stearin content is 20 per Full duty
cent or more by mass
303.01 1511.90 03.06 61 Palm oil, refined, bleached and deodorised but not fractionated, for the manufacture of edible mixtures or preparations of Full duty
animal or vegetable fats or oils, or of fractions of different fats or oils of Chapter 15, classifiable in tariff subheading 1517.90
304.00 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
304.01 INDUSTRY: PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
304.01 0202.30 02.06 69 Mechanically deboned meat of bovine animals (excluding cuts), frozen, for the manufacture of cooked or smoked sausage and Full duty
similar products and of prepared or preserved meat in airtight metal containers
304.01 0202.30 04.06 68 Meat of bovine animals, frozen, boneless, in such quantities and at such times and subject to such conditions as the Full duty
International Trade Administration Commission, may allow by specific permit, for the manufacture of prepared or preserved
meat in airtight metal containers
304.01 02.04 01.04 44 Meat of sheep or goats, frozen, boneless, in such quantities, at such times and subject to such conditions as the International Full duty less 56c/kg
Trade Administration Commission, may allow by specific permit
304.01 7612.90 01.06 66 Flat aluminium ring-pull cans, for the canning of fish in airtight metal containers Full duty

304.02 INDUSTRY: FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES
304.02 0713.90 01.06 69 Guar beans, for the manufacture of guar powder, meal or flour of heading 11.06 Full duty

304.03 INDUSTRY: SUGAR CONFECTIONARY, WHETHER OR NOT CONTAINING COCOA


304.03 1516.20 01.06 64 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether Full duty
or not refined, but not further prepared
304.03 1517.90 01.06 61 Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils Full duty

304.05 INDUSTRY: PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK AND PASTRYCOOKS' PRODUCTS
304.05 1103.11 01.06 60 Semolina of wheat, for the manufacture of pasta, whether or not cooked or stuffed (with meat or other substances) or Full duty
otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli and cannelloni, and couscous, whether or
not prepared, of heading 19.02
304.05 1108.11 01.06 62 Wheat starch, for the manufacture of biscuits of subheadings 1905.30 and 1905.90 Full duty
304.05 1517.90 01.06 65 Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, for the manufacture of Full duty
pastry of subheading 1905.90

304.06 INDUSTRY: PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS


Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
304.06 0812.10 01.06 65 Cherries, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative Full duty
solutions), but unsuitable in that state for immediate consumption, for the manufacture of glazed cherries of heading 20.06 and
fruit salad and fruit cocktails of subheading 2008.97
304.07 INDUSTRY: FOOD PREPARATION
304.07 0403.90 01.06 62 Buttermilk powder, for the manufacture of ice cream of heading 21.05 Full duty
304.07 11.08 01.04 44 Starches (excluding maize (corn) and manioc (cassava) starch) Full duty
304.07 15.15 01.04 42 Evening primrose oil, for the manufacture of food supplements in capsules Full duty
304.07 2002.90 01.06 67 Tomato paste in containers holding 200 li or more used in the manufacture of food preparations classifiable in Chapters 16 to Full duty
21 in such quantities, at such times and subject to such condititions as the International Trade Administration Commission of
South Africa may allow by specific permit
304.07 28.35 01.04 42 Calcium hydrogen orthophosphate ("dicalcium phosphate"), for the manufacture of infants' food, dietetic food and food Full duty
supplements of heading 21.06

304.08 INDUSTRY: BEVERAGES, SPIRITS AND VINEGAR


304.08 2009.81.10 01.08 87 Cranberry juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 45, for use in Full duty
the manufacture of mixtures of fruit juices of tariff subheading 2009.90.10
304.08 2009.89 01.06 68 Black currant juice and raspberry juice, for the manufacture of non-alcoholic beverages of heading 22.02 Full duty
304.08 2918.12 01.06 62 Tartaric acid, for the manufacture of wine of headings 22.04 and 22.05 Full duty
304.08 3923.50 01.06 60 Stoppers of plastics, used in the bottling of wine Full duty

304.09 INDUSTRY: TOBACCO


304.09 24.01 01.04 42 Unmanufactured air-cured tobacco, for the manufacture of pipe tobacco and snuff Full duty less 15%
305.00 MINERAL PRODUCTS
305.01 INDUSTRY: MINING
305.01 3823.1 01.05 57 Industrial monocarboxylic acids, for use in the floatation process Full duty
305.02 INDUSTRY: MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION, AND BITUMINOUS SUBSTANCES AND MINERAL WAXES
305.02 2710.12 01.06 60 Fully refined preparations (commonly known as reformate) produced by a catalytic reforming process, classifiable under Full duty less 0,091c/li
subheading 2710.12.90, for the manufacture of petrol of subheading 2710.12.02
305.02 38.24 01.04 42 Chemical reagents, for the manufacture of bituminous emulsions Full duty
305.02 38.24 02.04 47 Clay gelling agents, for the manufacture of lubricants Full duty
306.00 PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
306.01 INDUSTRY: CHEMICALS AND CHEMICAL COMPOUNDS
306.01 13.02 01.04 42 Poppy extract, for the manufacture of codeine, morphine and derivatives thereof Full duty
306.01 13.02 02.04 47 Datura extract, for the manufacture of scopolamine Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
306.01 1515.30 01.06 66 Castor oil and its fractions, for the manufacture of chloroxylenol Full duty
306.01 27.10 01.04 41 Mineral oil, for the manufacture of chemical compounds, including reactor and tangential oil for the manufacture of carbon Full duty
black (excluding mineral oil for use as solvents)
306.01 2815.11 01.06 63 Solid sodium hydroxide (caustic soda), with a particle size not exceeding 1 mm, for the manufacture of dithiocarbonates Full duty
(xanthates) of subheading 2930.90.30
306.01 2815.11 02.06 68 Solid sodium hydroxide (caustic soda) for use in the manufacture of sodium metasilicates classifiable in tariff subheading Full duty
2839.11, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit
306.01 2815.12 01.06 61 Sodium hydroxide (caustic soda), in aqueous solution (soda lye or liquid soda), for use in the manufacture of sodium Full duty
hypochlorite solutions, classifiable in tariff subheading 2828.90, in such quantities, at such times and subject to such
conditions as the International Trade Administration Commission may allow by specific permit
306.01 29.21 15.04 41 n-Alkyl dimethylamine with a carbon chain length of C[12] to C[16], for the manufacture of quaternary ammonium salts and Full duty
hydroxides
306.01 2921.19 02.06 66 Tertiary butylamine, for the manufacture of anti-oxidants and accelerators Full duty
306.01 3823.70 01.06 63 Mixed aliphatic alcohols, for the manufacture of phthalic acid esters Full duty
306.01 3823.70 02.06 68 Industrial fatty alcohols, for the manufacture of amine-function compounds Full duty

306.02 INDUSTRY: PHARMACEUTICAL PRODUCTS


306.02 1515.30 01.06 68 Castor oil and its fractions, in immediate packings of a content of 200 kg or more, for packing in containers of a content not Full duty
exceeding 100 ml, put up as a laxative of tariff heading 30.04
306.02 28.00 01.02 21 Inorganic chemicals, for use as active ingredients in the preparation of stock remedies Full duty
306.02 28.35 01.04 48 Calcium hydrogen orthophosphate ("dicalcium phosphate"), for use as an excipient in the manufacture of medicaments in Full duty
tablet form
306.02 29.00 01.02 25 Organic chemicals (excluding piperazine citrate, piperazine hexahydrate, piperazine adipate and furazolidone), for use as Full duty
active ingredients in the preparation of stock remedies
306.02 2918.12 01.06 66 Tartaric acid Full duty
306.02 2918.14 01.06 62 Citric acid Full duty
306.02 39.20 01.04 48 Polyester film, for packing surgical sutures Full duty
306.02 39.20 02.04 42 Polyvinyl film, for the manufacture of surgical dressings, medicated plasters and surgical sutures Full duty
306.02 39.20 03.04 47 Film of ethylene polymers or copolymers, for packing surgical sutures Full duty
306.02 39.20 04.04 41 Plates, sheets, film, foil and strip, of polymers of propylene, non-cellular and not reinforced, laminated, supported or similarly Full duty
combined with other materials of a thickness of 0.2 mm or more but not exceeding 3 mm, for the manufacture of ostomy
pouches of subheading 3006.91
306.02 4016.99 01.06 61 Plungers of vulcanised rubber (excluding hard rubber), for the packing of anaesthetics Full duty
306.02 42.06 01.04 44 Non-sterile surgical catgut strands made of goldbeaters skin or sheep gut, for the manufacture of surgical sutures Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
306.02 5208.1 01.05 52 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass not exceeding 200 g/m² unbleached, in a Full duty
plain weave, for the manufacture of wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters,
poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale, for medical,
surgical, dental or veterinary purposes, of heading 30.05
306.02 5208.21 01.06 63 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass not exceeding 100 g/m² bleached, in a Full duty
plain weave, for the manufacture of wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters,
poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale, for medical,
surgical, dental or veterinary purposes, at such times, in such quantities and subject to such conditions as the International
Trade Administration Commission may allow by specific permit, provided the goods are not available in the SACU market

306.02 5208.32 01.06 69 Woven fabric of cotton, containing 85 per cent or more by mass of cotton, dyed, in a plain weave, of a mass exceeding Full duty
100 g/m² but not exceeding 130 g/m², for the manufacture of adhesive dressings of subheading 3005.10
306.02 5208.42 01.06 66 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of yarns of different colours, in a plain weave, of a Full duty
mass exceeding 100 g/m² but not exceeding 130 g/m², for the manufacture of adhesive dressings of subheading 3005.10
306.02 5210.11 01.06 65 Woven crêpe fabrics of cotton, containing less than 85 per cent by mass of cotton and mixed mainly or solely with man-made Full duty
fibres, of a mass not exceeding 200 g/m², for the manufacture of adhesive bandages
306.02 5210.31 01.06 64 Woven fabrics of cotton, containing less than 85 per cent by mass of cotton, mixed mainly or solely with man-made fibres, Full duty
dyed, in a plain weave, of a mass exceeding 130 g/m² but not exceeding 200 g/m², for the manufacture of adhesive dressings
of subheading 3005.10
306.02 5210.41 01.06 61 Woven fabrics of cotton, containing less than 85 per cent by mass of cotton, mixed mainly or solely with man-made fibres, of Full duty
yarns of different colours, in a plain weave, of a mass exceeding 130 g/m² but not exceeding 200 g/m², for the manufacture of
adhesive dressings of subheading 3005.10
306.02 5514.11 01.06 66 Woven crêpe fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres and mixed mainly or Full duty
solely with cotton, of a mass exceeding 170 g/m², for the manufacture of adhesive bandages
306.02 5516.21 01.06 66 Woven crêpe fabrics of artificial staple fibres, containing less than 85 per cent by mass of artificial staple fibres and mixed Full duty
mainly or solely with man-made filaments, for the manufacture of adhesive bandages
306.02 5604.90 01.06 65 Synthetic catgut of polyglycolic acid, for the manufacture of surgical sutures of subheading 3006.10 Full duty
306.02 58.08 01.04 41 Non-sterile braid of cotton or of imitation catgut or silk, for the manufacture of surgical sutures Full duty
306.02 7010.90 01.06 68 Cartridges of glass, for the packing of anaesthetics Full duty
306.02 8309.90 01.06 64 Caps of aluminium, for the packing of anaesthetics Full duty
306.03 INDUSTRY: ESSENTIAL OILS, RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS
306.03 28.35 01.04 41 Calcium hydrogen orthophosphate (dicalcium phosphate), for the manufacture of toothpaste Full duty
306.03 29.00 01.02 27 Organic chemical compounds (odoriferous), for the manufacture of perfumery Full duty

306.04 INDUSTRY: TANNING AND DYEING EXTRACTS, TANNINS AND THEIR DERIVATIVES, DYES, COLOURS, PAINTS AND VARNISHES, PUTTY, FILLERS AND STOPPINGS, AND INKS
306.04 1515.11 01.06 65 Crude linseed oil, for the manufacture of alkali refined linseed oil, modified linseed oil and putty oil Full duty
306.04 15.18 01.04 48 Modified animal and vegetable oils, for the manufacture of ink Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
306.04 27.10 01.04 47 Hydrocarbons, for use as solvents in the manufacture of printing ink Full duty
306.04 28.00 01.02 25 Zinc compounds (excluding zinc oxide and zinc chromate) and barium compounds (excluding barium chromate), in the dry Full duty
state, for the manufacture of paints
306.04 28.03 01.04 45 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included), for the manufacture of paints and inks Full duty
306.04 29.17 01.04 49 Benzyl butyl phthalate Full duty
306.04 29.21 01.04 45 P-chloro-o-nitroaniline, 3-nitro-p-toluidine, 2-chloro-paratoluidine-5-sulphonic acid, ortho-chloro-paranitroaniline and para- Full duty
toluidine- metasulphonic acid, for the manufacture of organic dyestuffs
306.04 29.21 02.04 41 2-Amino-5-chloro-4-toluene sulphonic acid, meta-nitro-para-anisidine, meta-nitro- ortho-anisidine, meta-nitro-ortho-toluidine, 2- Full duty
naphthylamine-1-sulphonic acid, dichlorobenzidine and dichlorobenzidine hydrochloride, for the manufacture of azo pigment
dyestuffs
306.04 29.21 04.04 49 Sodium naphthionate, for the manufacture of organic dyestuffs Full duty
306.04 3206.11 01.06 61 Titanium dioxide, for use in the manufacture of paints, varnishes and prepared driers of tariff headings 32.08, 32.09, 32.10 and Full duty
32.11, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission,
may allow by specific permit, provided that the product is not available in the SACU market
306.04 3206.11 02.06 66 Pigments and preparations containing 80 per cent or more by mass of titanium dioxide calculated on the dry matter, for use in Full duty
the manufacture of white masterbatch, containing 70 per cent of titanium dioxide and 25 per cent polymer, classifiable in tariff
subheading 3206.19.90, in such quantities, at such time and subject to such conditions as the International Trade
Administration Commission may allow by specific permit, provided the product is not available in SACU market
306.04 3206.49 01.06 69 Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides), for the manufacture of printing ink Full duty
of subheading 3215.1
306.04 32.08 01.04 48 Solutions of polyurethane, unpigmented Full duty
306.04 32.08 02.04 42 Varnish and lacquer paint, for the manufacture of ink Full duty
306.04 32.09 01.04 44 Varnish and lacquer paint, for the manufacture of ink Full duty
306.04 32.10 01.04 41 Varnish and lacquer paint, for the manufacture of ink Full duty
306.04 34.02 01.04 47 Organic surface-active agents and surface-active preparations Full duty
306.04 3823.1 01.05 50 Industrial monocarboxylic fatty acids of linseed, oiticica or soya bean oil Full duty
306.04 38.24 01.04 43 Naphthenic acids, for the manufacture of paint driers Full duty
306.04 38.24 02.04 48 Prepared grinding aids Full duty
306.04 38.24 03.04 42 Prepared anti-oxidants Full duty
306.04 38.24 04.04 47 Mixtures of two or more of the following acids, namely, isononaoic, isodecanoic and iso-octanoic acids, for the manufacture of Full duty
paint driers
306.04 39.04 01.04 48 Vinyl chloride polymers and copolymers, for the manufacture of varnishes, lacquers, paints and enamels Full duty
306.04 39.07 01.04 47 Saturated polyester resins, oil-free Full duty
306.05 INDUSTRY: PREPARED GLUES AND OTHER PREPARED ADHESIVES
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
306.05 3905.21 01.06 68 Vinyl acetate- ethylene copolymer in aqueous dispersion, for the manufacture of prepared glues and other prepared Full duty
adhesives, and products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives not exceeding a
net mass of 1 kg, of heading 35.06
306.06 INDUSTRY: SOAP, ORGANIC SURFACE-ACTIVE AGENTS, SURFACE-ACTIVE PREPARATIONS AND WASHING PREPARATIONS
306.06 1511.90 01.06 63 Palm stearine, for the manufacture of soap Full duty
306.06 2815.11 01.06 62 Solid caustic soda, for the manufacture of laundry and toilet soaps, in such quantities and at such times as the International Full duty
Trade Administration Commission may allow by specific permit
306.06 2815.12 01.06 60 Liquid caustic soda for the manufacture of laundry and toilet soaps, in such quantities and at such times as the International Full duty
Trade Administration Commission may allow by specific permit
306.06 3402.31.20 01.08 86 Methyl ester sulphate for the manufacture of washing preparations (detergents) classifiable in tariff heading 34.02 Full duty
306.06 3402.42 01.06 67 Alcohol ethoxylates, for the manufacture of sodium lauryl ether sulphates of subheading 3402.3 Full duty
306.06 3823.1 01.05 53 Palm fatty acid distillate for the manufacture of soap Full duty
306.06 3823.70 01.06 62 Industrial fatty alcohols, for the manufacture of fatty alcohol sulphates Full duty

306.07 INDUSTRY: POLISHES AND CREAMS


306.07 34.04 01.04 45 Prepared waxes, not emulsified or containing solvents Full duty
306.09 INDUSTRY: DISINFECTANTS, INSECTICIDES, FUNGICIDES, RAT POISONS, HERBICIDES, ANTI-SPROUTING PRODUCTS, PLANT-GROWTH REGULATORS AND SIMILAR PRODUCTS,
PUT UP IN FORMS OR PACKINGS FOR SALE BY RETAIL OR AS PREPARATIONS OR ARTICLES
306.09 29.04 01.04 44 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, for use as active ingredients in the manufacture of pesticides Full duty
306.09 29.24 01.04 43 Carboxyamide-function compounds, and amide-function compounds of carbonic acid (excluding diuron and alachlor), for use Full duty
as active ingredients in the manufacture of pesticides
306.09 29.32 01.04 45 Heterocyclic compounds (excluding carbofuran), for use as active ingredients in the manufacture of pesticides Full duty
306.09 29.32 02.04 46 Heterocyclic compounds, for the manufacture of disinfectants Full duty
306.09 29.33 01.04 41 Heterocyclic compounds (excluding atrazine, simazine and chloroisocyanuric acid and terbutylazine), for use as active Full duty
ingredients in the manufacture of pesticides
306.09 29.33 02.04 46 Heterocyclic compounds (excluding chloroisocyanuric acid), for the manufacture of disinfectants Full duty
306.09 29.33 03.04 40 Heterocyclic compounds (excluding chloroisocyanuric acid), for the manufacture of fungicides Full duty
306.09 34.02 01.04 46 Organic surface-active agents (excluding soap and those containing quaternary ammonium salts of the n-alkyl dimethyl benzyl Full duty
ammonium chloride group), for the manufacture of disinfectants
306.10 INDUSTRY: CHEMICAL PREPARATIONS
306.10 11.08 01.04 49 Starch (excluding maize, corn or rice starch), not dextrinised, for the manufacture of adhesives Full duty
306.10 1511.90 01.06 60 Palm stearine, not chemically modified for the manufacture of stearine acid of subheading 3823.11 Full duty
306.10 15.14 01.04 43 Rape seed oil and colza oil, for the manufacture of emulsifiers Full duty
306.10 27.10 01.04 48 Mixed alkylenes, for the manufacture of mixed alkylbenzenes of subheading 3817.10 Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
306.10 29.18 01.04 46 Ricinoleic acid, tartaric acid and lactic acid, for the manufacture of emulsifiers Full duty
306.10 34.02 02.04 42 Organic surface-active agents (excluding soap), for the manufacture of corrosion inhibitors, paper pulping aids and pitch Full duty
dispersing agents
306.10 3823.19 01.06 61 Acid oils from refining for the manufacture of industrial monocarboxylic fatty acids of subheading 3823.1 Full duty
306.10 3823.19 02.06 64 Palm fatty acid distillate, for the manufacture of industrial monocarboxylic fatty acids of subheading 3823.1 Full duty
306.10 38.24 01.04 44 Chemical preparations, for the manufacture of blocks of artificial graphite Full duty
306.10 38.24 02.04 49 Mixtures of glycols or of other hydrocarbons, for the manufacture of brake fluids Full duty
306.10 38.24 03.04 43 Mixtures of mono-ethylenic hydrocarbons, for the manufacture of alkylbenzene Full duty
306.10 38.24 04.04 48 Distilled monoglyceride, for the manufacture of emulsifiers Full duty
306.10 3902.30 01.06 69 Propylene-ethylene copolymers, in primary forms, for the manufacture of viscosity index modifiers Full duty

306.10 39.04 01.04 49 Vinyl chloride polymers and copolymers, liquid or pasty, for the manufacture of di-electric welding compounds Full duty
306.12 INDUSTRY: FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE,
DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE INDUSTRY
306.12 34.02 01.04 41 Organic surface-active agents (excluding soap) Full duty
306.12 34.04 01.04 44 Artificial waxes and prepared waxes Full duty
306.12 38.24 01.04 48 Polyethylene glycol emulsifiers Full duty
306.13 INDUSTRY: FERTILIZERS
306.13 3402.3 01.05 50 Organic surface-active agents, anionic, in immediate packings of a content exceeding 10 kg, for the manufacture of fertilizers Full duty
of Chapter 31
306.15 INDUSTRY: MINING
306.15 2815.11 01.06 69 Sodium hydroxide (caustic soda), solid, for use in the extraction of uranium oxide classifiable in tariff subheading 2612.10 from Full duty
uranium ore, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by a specific permit
306.15 2815.12 01.06 67 Sodium hydroxide (caustic soda), in aqueous solution (soda lye or liquid soda), for use in the extraction of copper, classifiable Full duty
in tariff subheading 2603.00, in such quantities, at such times and subject to such conditions as the International Trade
Administration Commission may allow by a specific permit
306.15 2815.12 02.06 61 Sodium hydroxide (caustic soda), in aqueous solution (soda lye or liquid soda), for use in the extraction of nickel, classifiable in Full duty
tariff subheading 2604.00, in such quantities, at such times and subject to such conditions as the International Trade
Administration Commission may allow by a specific permit
307.00 PLASTICS AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
307.01 INDUSTRY: PLASTICS
307.01 15.15 01.04 40 Oiticica oil; tung oil Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
307.01 15.18 01.04 45 Dehydrated castor oil, classifiable in tariff subheading 1518.00.90, for use in the manufacture of alkyd resins in primary form, Full duty
classifiable in tariff subheading 3907.50 in such quantities, at such times and under such conditions as the International Trade
Administration Commission may allow by specific permit
307.01 27.07 01.04 49 Hydrocarbon solvents; phenol, cresol and cresylic acid Full duty
307.01 27.10 02.04 43 Technical white oil Full duty
307.01 27.10 03.04 48 Hydrocarbons, for use as solvents in the manufacture of polymers of ethylene of a specific gravity of less than 0.94 Full duty
307.01 27.10 04.04 42 Diisobutylene-mixed alkylene, for the manufacture of phenolic resins of subheading 3909.40 Full duty
307.01 28.03 01.04 47 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included), for the manufacture of plastics in Full duty
primary forms
307.01 29.17 01.04 40 Dibutyl maleate Full duty
307.01 29.21 01.04 47 Amine catalysts, for the manufacture of cellular plastic Full duty
307.01 29.21 05.04 45 Amines and methylene bis orthochloroaniline, for the manufacture of unreacted polyether-polyol or polyester polyol blends Full duty
containing 2 or more hydroxyl groups
307.01 29.21 06.04 41 Amine-function compounds, for the manufacture of condensation, polycondensation and polyaddition products Full duty
307.01 32.06 01.04 47 Other colouring matter and preparations (excluding pigments with the basis of titanium dioxide, chrome oxide green, zinc Full duty
chromate, lead chromate, barium chromate or strontium chromate)
307.01 3206.1 01.05 56 Pigments and preparations based on titanium dioxide, for the manufacture of biaxially oriented plates, sheets, film or foil of Full duty
polypropylene
307.01 34.02 01.04 49 Alkyl polyglycol ether Full duty
307.01 34.04 01.04 41 Polyethylene glycol stearate Full duty
307.01 38.12 01.04 48 Prepared anti-oxidants Full duty
307.01 38.12 02.04 42 Prepared plasticisers (excluding chlorinated paraffin plasticisers, phthalic acid esters of mixed aliphatic alcohols and epoxy Full duty
esters plasticisers), for the manufacture of moulding powders and pastes
307.01 3823.1 01.05 51 Industrial monocarboxylic acids of linseed, oiticica, soya bean or dehydrated castor oil Full duty
307.01 3824.99 01.06 65 Dimerised acids Full duty
307.01 3824.99 02.06 67 Mixtures of propylene oxide and ethylene oxide, for the manufacture of polyether polyols containing 2 or more hydroxyl groups Full duty
307.01 3824.99 03.06 64 Demerised fatty acids and residual products thereof Full duty
307.01 39.01 01.04 40 Ethylene polymers and copolymers, in powder form, with a melt flow index of less than 2.3 g per 10 minutes at 190°C under a Full duty
load of 21.6 kg (MFI 190/21.6), for the manufacture of plates, sheets and rods
307.01 3902.30 01.06 62 Ter- and copolymers of propylene in primary forms, for the manufacture of plates, sheets, film, foil and strip of biaxially Full duty
orientated polypropylene of subheading 3920.20
307.01 39.04 01.04 43 Vinyl chloride polymers and copolymers, in primary forms for the manufacture of plastisols Full duty
307.01 39.07 01.04 49 Polyesters, for the manufacture of cellular plastic Full duty
307.01 39.07 02.04 43 Polyesters, for the manufacture of polyurethane elastomers Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
307.01 39.07 03.04 48 Polyesters, for the manufacture of unreacted polyether-polyor or polyester-polyol blends containing 2 or more hydroxyl groups Full duty
307.01 39.19 01.04 46 Plates, sheets, film, foil and strip, of condensation, polycondensation and polyaddition products, self-adhesive, reinforced with Full duty
monofil of textile material or glass fibre, of a width exceeding 500 mm, for cutting into strip
307.01 39.19 02.04 40 Cellular, plates, sheets, film, foil and strip, of condensation, polycondensation and polyaddition products self-adhesive, with Full duty
discardable paper backing, for cutting into strip
307.01 39.19 04.04 49 Plates, sheets, film, foil and strip, of polymerisation and copolymerisation products, self-adhesive, reinforced with monofil of Full duty
textile material or glass fibre, of a width exceeding 500 mm, for cutting into strip
307.01 39.19 07.04 43 Plates, sheets, film, foil and strip of polymerisation and copolymerisation products, cellular, self-adhesive, with discardable Full duty
paper backing, for cutting into strip
307.01 39.19 08.04 48 Cellular plates, sheets and strip, of vinyl chloride polymers of copolymers (excluding that with an integral skin on one surface), Full duty
of a thickness not exceeding 8 mm
307.01 3919.90 01.06 62 Self-adhesive plates, sheets, film, foil and strip, of polymers of ethylene, of a width exceeding 1.9 m, for use as discardable Full duty
backing in the packaging of sheets and plates of acrylic polymers
307.01 3919.90 02.06 67 Plates, sheets, strip, film and foil, self-adhesive, of polymers of polypropylene, for the manufacture of printed self-adhesive Full duty
labels in rolls
307.01 39.20 01.04 43 Plastic materials in sheets or rolls, for the manufacture of chemically impregnated materials incorporating an ultraviolet barrier Full duty
307.01 39.20 03.04 42 Plates, sheets, film, foil and strip, of polymers of ethylene, of a thickness not exceeding 10 mm, heat shrinkable, for the Full duty
manufacture of food and sausage casings
307.01 39.20 04.04 47 Plates, sheets, film, foil and strip, of polymers of ethylene, of a thickness not exceeding 10 mm, for the manufacture of tubes Full duty
307.01 39.20 05.04 41 Plates, sheets, film, foil and strip, of polymers of vinyl chloride, of a thickness not exceeding 0.05 mm, unprinted, for the Full duty
manufacture of printed film for the wrapping of sugar confectionery, chocolate and the like
307.01 3920.49 01.06 67 Plates, sheets, film, foil and strip of polymers of vinyl chloride, non-cellular, of a thickness not exceeding 0,125 mm, containing Full duty
by mass less than 6 per cent of plasticisers, for the manufacture of self-adhesive tape of subheading 3919.10
307.01 39.21 04.04 43 Textile fabrics embedded in or coated or covered on both sides with preparations of polyurethane, for finishing by the process Full duty
of coating, printing, embossing or lacquering
307.01 39.21 05.04 48 Plates, sheets and strip, of cellular vinyl chloride polymers of copolymers (excluding that with an integral skin on one surface), Full duty
of a thickness not exceeding 8 mm
307.01 39.21 07.04 47 Plates, sheets, film, foil and strip, of polymers of ethylene, of a thickness not exceeding 10 mm, for the manufacture of tubes Full duty
307.01 39.21 08.04 41 Plates, sheets, film, foil and strip, of polymers of vinyl chloride, of a thickness not exceeding 0.05 mm, unprinted, for the Full duty
manufacture of printed film for the wrapping of sugar confectionery, chocolate and the like
307.01 70.19 01.04 44 Glass fibre, for the manufacture of floor coverings of vinyl chloride polymers or copolymers Full duty
307.01 70.19 02.04 49 Multifilament strands of glass fibre, chopped to length, for the manufacture of polyamides and super polyamides, in granular Full duty
form
307.02 INDUSTRY: SANITARY WARE
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
307.02 3920.51 01.06 60 Other plates, sheets, film, foil and strip of poly(methyl methacrylate), non-cellular and not reinforced, laminated, supported or Full duty
similarly combined with other materials, for the manufacture of acrylic sanitary ware classifiable in tariff heading 39.22, in such
quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by
specific permit
307.03 INDUSTRY: MOULDED PLASTIC GOODS
307.03 39.00 01.02 27 Plastics for use as linings or for coating linings in the manufacture of caps for bottles and jars Full duty
307.03 39.07 01.04 42 Plastic polymer or copolymer moulding powders (excluding styrene, ethylene and propylene polymers and copolymers and Full duty
vinyl chloride polymers)
307.03 39.12 01.04 45 Plastic polymer or copolymer moulding powders (excluding styrene, ethylene and propylene polymers and copolymers and Full duty
vinyl chloride polymers)
307.03 3923.50 01.06 63 Stoppers, lids, caps and other closures, incorporating a desiccant-filled chamber for purposes of moisture absorption, for the Full duty
manufacture of trade packages of heading 39.23
307.03 4908.90 01.06 68 Heat transfer labels (decalcomanias), not vitrifiable, for use in the manufacture of articles for the conveyance or packing of Full duty
goods, of plastics classifiable in tariff heading 39.23
307.03 4911.99 01.06 61 Printed labels, for the manufacture of containers and lids, of polypropylene, by the in-mould labelling process, of heading 39.23 Full duty
307.04 INDUSTRY: PLASTIC GOODS OF PLATE, SHEET, STRIP OR FILM
307.04 2933.69 01.06 68 4,6 diamine-2-methyl-1, 3, 5-triazine, for the manufacture of plates, sheets, film, foil and strip of decorative laminate of phenolic Full duty
resins of subheading 3921.90
307.04 3901.20 01.06 61 Unchlorinated high density polyethylene, for the manufacture of plates, sheets, film, foil, and strip of polyethylene classifiable Full duty
under subheading 3920.10, with a thickness of 500 microns or more but not exceeding 2 000 microns
307.04 39.19 01.04 41 Self-adhesive plates, sheets, film, foil and strip, of plastics (excluding those of polymers of ethylene, biaxially oriented Full duty
polypropylene, polymers of styrene, polymers of vinyl chloride, acrylic polymers, polyethylene terephthalate, cellular
polyurethane, cellulose acetate butyrate, regenerated cellulose, natural polymers and modified natural polymers)
307.04 39.19 06.04 44 Plates, sheets, film, foil and strip of cellular vinyl chloride polymers and copolymers (excluding that with an integral skin on one Full duty
surface), of a thickness not exceeding 8 mm
307.04 39.20 01.04 49 Plates, sheets, film, foil and strip, of plastics, (excluding those of polymers of ethylene, biaxially oriented polypropylene, Full duty
polymers of vinyl chloride, acrylic polymers, cellulose acetate butyrate, regenerated cellulose, natural polymers and modified
natural polymers), non-cellular and not reinforced, laminated, supported or similarly combined with other materials
307.04 39.20 02.04 43 Plates or sheets of vinyl chloride polymers and copolymers, of a thickness exceeding 2 mm, unplasticised, rigid Full duty
307.04 39.20 03.04 48 Plates, sheets, film, foil and strip of vinyl chloride polymers and copolymers, of a thickness not exceeding 0.075 mm, for the Full duty
manufacture of bibs, aprons and pilchers, for infants
307.04 39.20 04.04 42 Plates, sheets, film, foil and strip of biaxially oriented vinyl chloride polymers and copolymers, for the manufacture of bottle Full duty
capsules
307.04 3920.43 01.06 63 Plates, sheets, film, foil and strip, of polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or Full duty
similarly combined with other materials containing by mass 6 percent or more of plasticisers, of a thickness of 365 microns or
more but not exceeding 425 microns, for further processing by means of embossing or surface coating
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
307.04 3920.49 01.06 62 Plates, sheets, film, foil and strip of polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or similarly Full duty
combined with other materials, unbiaxially oriented, heat-shrinkable, of a thickness not exceeding 0,075 mm, unprinted, for the
manufacture of printed film for the wrapping of articles in the conveyance or packing of goods
307.04 3920.49 02.06 67 Plates, sheets, film, foil and strip of polymers of vinyl chloride containing by mass less than 6 per cent of plasticisers, with a Full duty
width not exceeding 160 mm and a thickness of 0,36 mm, printed, for the manufacture of moulded trays for the packing and
conveyance of goods classifiable under tariff subheading 3923.90.90
307.04 39.21 01.04 45 Plates, sheets, film, foil and strip, of plastics (excluding those of polymers of ethylene, biaxially oriented polypropylene, Full duty
polymers of styrene, polymers of vinyl chloride, acrylic polymers, cellular polyurethane, cellulose acetate butyrate, regenerated
cellulose, natural polymers and modified natural polymers)
307.04 39.21 02.04 40 Plates or sheets of vinyl chloride polymers and copolymers, of a thickness exceeding 2 mm, unplasticised, rigid Full duty
307.04 39.21 03.04 44 Plates, sheets, film, foil and strip of vinyl chloride polymers and copolymers, laminated, for the manufacture of inflatable Full duty
articles
307.04 39.21 04.04 49 Plates, sheets, film, foil and strip of vinyl chloride polymers and copolymers, of a thickness not exceeding 0.075 mm, for the Full duty
manufacture of bibs, aprons and pilchers, for infants
307.04 39.21 05.04 43 Plates, sheets, film, foil and strip of cellular vinyl chloride polymers and copolymers, of a thickness exceeding 8 mm Full duty
307.04 39.21 06.04 48 Plates, sheets, film, foil and strip of biaxially oriented vinyl chloride polymers and copolymers, for the manufacture of bottle Full duty
capsules
307.04 39.21 07.04 42 Plates, sheets, film, foil and strip of cellular vinyl chloride polymers and copolymers (excluding that with an integral skin on one Full duty
surface), of a thickness not exceeding 8 mm
307.04 3926.90 01.06 63 Plates, sheets, film, foil and strip, of polyesters, non-cellular and not reinforced, laminated, supported or similarly combined Full duty
with other materials, perforated, of a thickness not exceeding 1 mm, for the manufacture of refrigeration night covers of
subheading 3926.90
307.04 48.11 01.04 41 Coated release paper and printed décor papers, for the manufacture of plates, sheets, film, foil and strip of decorative laminite Full duty
of phenolic resins of subheading 3921.90
307.04 70.19 01.04 41 Veils (thin sheets), webs, mats, mattresses, boards and similar non-woven products, for the manufacture of honeycomb panels Full duty
307.04 70.19 02.04 44 Glass fibre woven fabrics, for the manufacture of honeycomb panels Full duty
307.04 70.19 03.04 49 Other glass fibre woven fabrics, for the manufacture of honeycomb panels Full duty
307.05 INDUSTRY: FABRICATED PLASTIC GOODS
307.05 39.16 01.04 44 Polymer and copolymer thermoplastic materials, in the form of rods, sticks and profile shapes Full duty
307.05 39.21 01.04 47 Metallised plastic tape or strip, for the manufacture of profile shapes Full duty
307.05 39.21 02.04 41 Cellular vinyl chloride polymers (closed cell), for the manufacture of life jackets Full duty
307.05 76.07 01.04 46 Aluminium foil containing, by mass, more than 0.9 per cent of manganese, printed or unprinted, lacquered on both sides, of a Full duty
thickness exceeding 0.045 mm but not exceeding 0.15 mm, for the manufacture of metallised plastic profile shapes
307.06 INDUSTRY: BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS AND FILES, OF PLASTICS
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
307.06 83.05 01.04 47 Lever arch binding mechanisms, for the manufacture of lever arch files by means of permanently riveting the mechanism to the Full duty
file form; compression bars with a length of 122 mm or more designed for use with lever arch mechanisms and slotted fittings
for lever arch files with an opening of 41,5 mm or more designed to hook onto the arch of the mechanisms slotted through the
file form
307.06 83.05 02.04 41 Ring binding mechanisms with a diameter of 25 mm or more, for the manufacture of ring-binder files by means of permanently Full duty
riveting the mechanism to the file form
307.06 83.05 03.04 46 Clip mechanisms with a length of 110 mm or more, for the manufacture of clipboard files or binders by means of permanently Full duty
riveting the mechanism to the file or binder form
307.07 INDUSTRY: SYNTHETIC RUBBER
307.07 2710.12 01.06 64 Blends of complex petroleum hydrocarbons classifiable in tariff subheading 2710.12.90, for use as plasticisers in the Full duty
manufacture of synthetic rubber classifiable in tariff heading 40.02, in such quantities, at such times and subject to such
conditions as the International Trade Administration Commission may allow by specific permit
307.07 28.00 01.02 28 Inorganic chemicals, for use as anti-oxidants Full duty
307.07 34.01 01.04 43 Sodium or potassium soap of rosin or of tall oil Full duty
307.08 INDUSTRY: RUBBER PRODUCTS
307.08 2710.12 01.06 66 Blends of complex petroleum hydrocarbons classifiable in tariff subheading 2710.12.90, for use as plasticisers in the Full duty
manufacture of pneumatic tyres classifiable in tariff heading 40.11, in such quantities, at such times and subject to such
conditions as the International Trade Administration Commission may allow by specific permit
307.08 34.04 01.04 44 Artificial waxes, for use as anti-oxidants Full duty
307.08 38.24 01.04 48 Prepared rubber reclaiming agents Full duty
307.08 4002.19.90 01.08 89 Styrene-butadiene rubber (SBR) (synthetic rubber), for use in the manufacture of tyres, classifiable in tariff subheading 40.11 Full duty
307.08 40.08 01.04 48 Neoprene rubber (closed cell), in plates or sheets, backed with knitted textile fabric, for the manufacture of diving suits, surfing Full duty
suits, water skiing tunics and the like
307.08 40.08 02.04 42 Neoprene rubber, in plates or sheets, backed with knitted textile fabric, for the manufacture of limb and body supports Full duty
307.08 40.08 03.04 47 Plates, sheets and strip, of vulcanised rubber (excluding hard rubber), for the manufacture of machine roller coverings and Full duty
printing blankets
307.08 40.09 01.04 44 Tubes, pipes and hoses, of vulcanised rubber (excluding hard rubber), for the manufacture of machine roller coverings Full duty
307.08 5607.50 01.06 63 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or Full duty
sheathed with rubber or plastics, of synthetic fibres (excluding those of polyethylene or polypropylene), for the manufacture of
transmission belts of vulcanised rubber of subheading 4010.29
307.08 73.12 01.04 43 Stranded wire, cables, cordage and ropes, of iron or steel wire plated, coated or clad with copper, for the manufacture of Full duty
pneumatic tyres and tyre cases
307.09 INDUSTRY: CAN SEALING AND BOTTLE CAP LINING PREPARATIONS
307.09 39.04 01.04 44 Vinyl chloride polymers Full duty
308.00 RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT
(EXCLUDING SILK-WORM GUT)
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
308.01 INDUSTRY: LEATHER TANNING AND FINISHING
308.01 32.08 01.04 47 Solutions of plasticised vinyl chloride polymers or polyurethane, whether or not pigmented, for finishing leather Full duty
308.01 32.09 01.04 43 Solutions of plasticised vinyl chloride polymers or polyurethane, whether or not pigmented, for finishing leather Full duty
308.01 32.10 01.04 40 Solutions of plasticised vinyl chloride polymers or polyurethane, whether or not pigmented, for finishing leather Full duty
308.01 34.02 01.04 46 Organic surface-active agents; surface-active preparations Full duty
308.01 34.04 01.04 49 Prepared waxes Full duty
308.01 38.24 01.04 42 Chemical products and preparations of the chemical and allied industries; residual products of the chemical and allied Full duty
industries
308.01 39.21 01.04 47 Vinyl chloride polymers, in film, sheet or strip, of a thickness not exceeding 0.5 mm, for the manufacture of imitation patent Full duty
leather
308.01 3921.13 01.06 61 Plates, sheets, film, foil and strip, of polyurethanes, cellular for the manufacture of bovine leather and equine leather Full duty
parchment-dressed or prepared after tanning, of subheading 41.07
308.01 41.04 01.04 40 Chrome tanned leather of bovine animals, for the finishing thereof, provided such leather undergoes, at least the processes of Full duty
retanning and dyeing

308.02 INDUSTRY: SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF
ANY MATERIAL; TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES,
MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER; TRAVELLING-BAGS, TOILET BAGS,
RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES,
JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS; OF TEXTILE
MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER; ARTICLES OF LEATHER OR OF
COMPOSITION LEATHER
308.02 3920.10 01.06 60 Plates, sheets, film, foil and strip, of polymers of ethylene, non-cellular and not reinforced, laminated, supported or similarly Full duty
combined with other materials, for the manufacture of brief-cases and school satchels
308.02 3921.12 01.06 63 Other plates, sheets, film, foil and strip, cellular, of polymers of vinyl chloride, of a thickness exceeding 0,25 mm but not Full duty
exceeding 0,75 mm, for the manufacture of handbags
308.02 3921.90 01.06 65 Textile fabrics, embedded in or coated or covered on both sides with polyurethane, for the manufacture of handbags Full duty
308.02 3926.90 01.06 67 Handles, of plastics, for the manufacture of trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, Full duty
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, of
leather or of composition leather, travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-
cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases
and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of
paperboard, or wholly or mainly covered with such materials or with paper
308.02 41.04 01.04 42 Vegetable tanned bovine whole hides, of a thickness not exceeding 1,5 mm, for the manufacture of trunks, suit-cases, vanity- Full duty
cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument
cases, gun cases, holsters and similar containers, of leather or of composition leather, travelling-bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of
plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
308.02 4421.99 01.06 63 Wood frames Full duty
308.02 5407.42 01.06 61 Woven fabrics, containing 85 per cent or more by mass of filaments of nylon or other polyamides, dyed, for the manufacture of Full duty
trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera
cases, musical instrument cases, gun cases, holsters and similar containers, of leather or of composition leather, travelling-
bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool
bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of
composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly
covered with such materials or with paper
308.02 59.03 01.04 48 Textile fabrics impregnated, coated, covered or laminated with plastics, for the manufacture of trunks, suit-cases, vanity-cases, Full duty
executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, musical instrument cases, gun cases,
holsters and similar containers, of leather or of composition leather, travelling-bags, toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery
boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
308.02 7117.19 01.06 66 Imitation jewellery, of base metal, whether or not plated with precious metal, for the manufacture of handbags Full duty
308.02 7315.89 01.06 61 Chain, of iron or steel, for the manufacture of handbags Full duty
308.02 73.17 01.04 41 Nickel studs, nails with heads of nickel and saddle nails, of iron or steel Full duty
308.02 82.03 01.04 40 Hand tools, for leather workers Full duty
308.02 82.05 01.04 43 Hand tools, for leather workers Full duty
308.02 83.01 01.04 41 Locks and parts thereof, of base metal for the manufacture of trunks, suit-cases, vanity-cases, executive-cases, brief-cases, Full duty
school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar
containers, of leather or of composition leather, travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets,
purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes,
cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of
vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
308.02 8301.50 01.06 69 Frames with clasps, incorporating locks, of base metal for the manufacture of trunks, suit-cases, vanity-cases, executive- Full duty
cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases,
holsters and similar containers, of leather or of composition leather, travelling-bags, toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery
boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of
textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
308.02 8302.49 01.06 61 Base metal mountings, fittings and similar articles Full duty
308.02 8308.10 01.06 64 Hooks, eyes and eyelets, of base metal Full duty
308.02 8308.20 01.06 61 Tubular rivets, of base metal Full duty
308.02 8308.90 01.06 62 Clasps and frames with clasps, of base metal Full duty
308.02 8308.90 02.06 67 Buckles and buckle-clasps, for the manufacture of saddlery and harness Full duty
308.02 9607.1 01.05 56 Slide fasteners, for the manufacture of handbags Full duty
308.02 9607.20 01.06 69 Slide fastener chains or stringers, for the manufacture of handbags Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
309.00 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
309.01 INDUSTRY: WOOD AND ARTICLES OF WOOD
309.01 56.03 02.04 47 Non-wovens, whether or not impregnated, coated, covered or laminated, of man-made staple fibres or of natural fibres, of a Full duty
mass exceeding 100 g/m² but not exceeding 200 g/m², for the manufacture of oil absorbers
310.00 PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF
310.01 INDUSTRY: PULP, PAPER AND PAPERBOARD
310.01 2815.12 03.06 63 Sodium hydroxide (caustic soda), in aqueous solution, in such quantities and at such time as the International Trade Full duty
Administration Commission of South Africa may allow by specific permit, for the manufacture of: (a) Uncoated paper and
paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of
any size, (excluding paper of heading 48.01 or 48.03) not containing fibres obtained by a mechanical or chemi-mechanical
process or of which not more than 10 per cent by mass of the total fibre content consists of such fibres; (b) Toilet or facial
tissue stock, towel or napkin stock and similar paper of a kind for household or sanitary purposes, cellulose wadding and webs
of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in
rolls or sheets; and (c) Paper and paperboard, coated on one or both sides with kaolin (china clay) or other organic
substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed,
in rolls or rectangular, (including square) sheets, of any size, used for writing, printing or other graphic purposes, not containing
fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 per cent by mass of the total fibre
content consists of such fibres
310.01 2815.12 04.06 68 Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of semi-bleached or bleached coniferous wood pulp Full duty
classifiable in tariff subheading 4703.21, in such quantities, at such times and under such conditions as the International Trade
Administration Commission may allow by specific permit
310.01 2815.12 05.06 62 Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of semi-bleached or bleached non-coniferous wood Full duty
pulp classifiable in tariff subheading 4703.29, in such quantities, at such times and under such conditions as the International
Trade Administration Commission may allow by specific permit
310.01 2815.12 06.06 67 Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of unbleached kraftliner paper, classifiable in tariff Full duty
subheading 4804.11, in such quantities, at such times and under such conditions as the International Trade Administration
Commission may allow by specific permit
310.01 2815.12 07.06 61 Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of other kraftliner paper classifiable in tariff Full duty
subheading 4804.19, in such quantities, at such times and under such conditions as the International Trade Administration
Commission may allow by specific permit
310.01 2815.12 08.06 66 Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of newsprints, in rolls or sheets, classifiable in tariff Full duty
subheading 4801.00, in such quantities, at such times and under such conditions as the International Trade Administration
Commission may allow by specific permit
310.01 2815.12 09.06 60 Sodium hydroxide (caustic soda), in aqueous solution, for the manufacture of semi-chemical fluting paper, in rolls or sheets, Full duty
classifiable in tariff subheading 4805.11, in such quantities, at such times and under such conditions as the International Trade
Administration Commission may allow by specific permit
310.01 3920.10 01.06 67 Polymers of ethylene, in the form of fibrous sheets, having a specific gravity of 0,94 or more, for the manufacture of paper and Full duty
paperboard of a mass exceeding 250 g/m² of Chapter 48

310.02 INDUSTRY: IMPREGNATED, COATED OR LAMINATED PAPER AND PAPERBOARD


Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
310.02 38.24 01.04 42 Chloroparaffins, for the manufacture of self-copy paper Full duty

310.05 INDUSTRY: CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER OR PAPERBOARD
310.05 8308.10 01.06 68 Eyelets and the like, of base metal Full duty

310.06 INDUSTRY: BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS AND FILES, OF PAPER OR PAPERBOARD
310.06 83.05 01.04 42 Lever arch binding mechanisms, for the manufacture of lever arch files by means of permanently riveting the mechanism to the Full duty
file form; compression bars with a length of 122 mm or more designed for use with lever arch mechanisms and slotted fittings
for lever arch files with an opening of 41,5 mm or more designed to hook onto the arch of the mechanisms slotted through the
file form
310.06 83.05 02.04 47 Ring binding mechanisms with a diameter of 25 mm or more, for the manufacture of ring-binder files by means of permanently Full duty
riveting the mechanism to the file form
310.06 83.05 03.04 41 Clip mechanisms with a length of 110 mm or more, for the manufacture of clipboard files or binders by means of permanently Full duty
riveting the mechanism to the file or binder form
310.08 INDUSTRY: PRINTING, PUBLISHING AND BOOKBINDING
310.08 38.24 01.04 43 Prepared etches (excluding lithographic plate processing etches) Full duty
310.08 3923.90 01.06 67 Plastic jackets incorporating five or more partitions, for the manufacture of photo albums Full duty
310.08 4802.5 01.05 56 Other uncoated paper and paperboard, not containing fibres obtained by a mechanical process or Full duty
of which not more than 10 per cent by mass of the total fibre content consists of such fibres, of a
mass of 40 g/m² or more but not more than 150 g/m², for the manufacture of banknotes
310.08 49.11 01.04 46 Mounting bases; calendar mounts on which a picture is printed Full duty
310.08 5508.10 01.06 62 Sewing thread of synthetic staple fibres, for the manufacture of passports of heading 49.07 Full duty
310.08 58.06 01.04 42 Webbing and tape Full duty
310.09 INDUSTRY: ARTICLES OF PAPER PULP, PAPER OR PAPERBOARD
310.09 4823.90 01.06 68 Diagnostic reagent paper, for the manufacture of urine test strips Full duty
311.00 TEXTILES AND TEXTILE ARTICLES
311.01 INDUSTRY: TEXTILE
311.01 27.10 01.04 41 Lubricating oil (including base oils therefor) Full duty
311.01 28.00 01.02 28 Inorganic chemicals (excluding hypochlorites), for use as bleaching agents Full duty
311.01 28.28 01.04 40 Hypochlorites, for use as bleaching agents Full duty
311.01 28.47 01.04 43 Hydrogen peroxide, not solidified with urea, for use in the manufacture of textiles Full duty
311.01 29.00 01.02 23 Organic chemicals, for use as bleaching agents Full duty
311.01 29.00 02.02 28 Diazonium salts and couplers for these salts, for use as azoic dyestuffs Full duty
311.01 29.04 01.04 45 Sodium nitrobenzene sulphonate Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.01 3206.11 01.06 66 Pigments and preparations based on titanium dioxide, containing 80 per cent or more by mass of titanium dioxide calculated Full duty
on the dry matter, for use in the dyeing and printing of textiles
311.01 32.08 01.04 42 Paste paint, for the silk screen process Full duty
311.01 32.10 01.04 46 Paste paint, for the silk screen process Full duty
311.01 34.02 01.04 41 Organic surface-active agents; surface-active preparations and washing preparations Full duty
311.01 34.04 01.04 44 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents Full duty
311.01 38.24 01.04 48 Mothproofing agents Full duty
311.01 38.24 02.04 42 Naphtols and diazonium compounds Full duty
311.01 38.24 03.04 47 Sodium chlorite with added corrosion inhibitors or explosion preventive agents, for use as a bleaching agent Full duty
311.02 INDUSTRY: FIBRES AND YARNS
311.02 34.02 01.04 43 Organic surface-active agents, whether or not put up for retail sale, anionic or non-ionic, for the manufacture of acrylic or Full duty
modacrylic filament tow, staple fibres and tops
311.02 5509.22 01.06 69 Multiple (folded) or cabled yarn (excluding sewing thread) containing only polyester staple fibres not put up for retail sale, for Full duty
the manufacture of sewing thread falling within heading 55.08
311.02 63.09 01.04 42 Worn clothing and other worn articles of textile materials (excluding those containing cotton) at such times, in such quantities Full duty
and subject to such conditions as the International Trade Administration Commission may allow by specific permit for the
recovery of fibres
311.02 63.10 01.04 46 Rags, new or used, for the recovery of fibres Full duty
311.03 INDUSTRY: TEXTILE WEAVING
311.03 55.09 04.04 42 Yarn of man-made staple fibres not containing polyester fibres or cotton, for the weaving of fabrics (excluding fabrics suitable Full duty less 12%
for use as interlinings and industrial filter cloth)
311.07 INDUSTRY: TEXTILE EMBROIDERY
311.07 54.07 01.04 40 Woven fabrics of man-made filament yarn, of a mass per m² not exceeding 102 g and of a value for duty purposes per kg Full duty
exceeding 275c
311.10 INDUSTRY: CARPETS AND OTHER TEXTILE FLOOR COVERINGS
311.10 5404.12 01.06 60 Monofilament, of propylene, for the manufacture of carpet backing material, consisting of woven Full duty
fabrics containing 85 per cent or more by mass of synthetic filaments, classifiable in subheading 54.07
311.10 5407.20 01.06 60 Woven fabrics obtained from strip or the like, of polymers of propylene, unprinted, for use as backing in the manufacture of Full duty less 15%
carpets
311.10 5407.20 02.06 65 Woven fabrics of a width exceeding 370 cm, obtained from strip or the like, of polymers of propylene, unprinted, for use as Full duty
backing material in the manufacture of tufted carpeting in the length, having a width exceeding 360 cm in the loom state
311.10 5704.90 01.06 63 Random velour needle punch carpets, for the manufacture of moulded carpets identifiable for use in motor vehicles Full duty less 10%

311.12 INDUSTRY: IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS


Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.12 39.01 01.04 43 Polymers of ethylene, in primary forms, having a relative density of more than 0,94, for the manufacture of impregnated or Full duty
coated interlinings
311.12 39.04 01.04 42 Polyvinyl chloride in primary forms, for the manufacture of impregnated or coated textile fabrics Full duty
311.12 52.08 01.04 48 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass not Full duty
exceeding 200 g/m², for the manufacture of impregnated or coated textile fabrics in such
quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit
311.12 54.07 01.04 49 Open weave fabrics of synthetic filament yarn, including woven fabrics obtained from material of heading 54.04, with a Full duty
construction not exceeding 10 threads per cm², for the manufacture of impregnated or coated textile fabrics
311.12 54.07 02.04 43 Woven fabrics of synthetic filament yarn, including fabrics obtained from materials of heading 54.04, of a mass not exceeding Full duty
65 g/m² woven from yarns with a linear density not exceeding 78 dtex, for the manufacture of impregnated or coated textile
fabrics
311.12 55.16 01.04 40 Woven fabrics of artificial staple fibres, unbleached, bleached or dyed, for the manufacture of coated fabrics Full duty
311.12 56.03 01.04 40 Nonwovens, uncoated, for the manufacture of impregnated or coated textile fabrics (excluding interlinings) Full duty
311.12 5903.20 01.06 67 Textile fabrics, impregnated, coated, covered or laminated with polyurethane, for finishing by a process of coating, laminating, Full duty
printing, embossing or lacquering
311.12 5903.90 01.06 68 Textile fabrics impregnated, coated, covered or laminated with plastics (excluding polyvinyl chloride or polyurethane), for the Full duty less 15%
manufacture of self-adhesive tape of a width not exceeding 30 cm
311.12 60.01 01.04 49 Pile fabrics including "long pile" fabrics and terry fabrics, knitted or crocheted Full duty
311.12 60.02 01.04 45 Other knitted or crocheted fabrics Full duty
311.12 60.03 01.04 41 Knitted or crocheted fabrics of a width not exceeding 30 cm (excluding those of heading 60.01) Full duty
311.12 60.04 01.04 48 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by mass 5 per cent or more of elastomeric yarn or rubber Full duty
thread (excluding those of heading 60.01)
311.12 60.05 01.04 44 Warp knit fabrics (including those made on galloon knitting machines) (excluding those of headings 60.01 to 60.04) in such Full duty
quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by
specific permit
311.12 60.06 01.04 40 Other knitted or crocheted fabrics in such quantities, at such times and subject to such conditions as the International Trade Full duty
Administration Commission may allow by specific permit

311.13 INDUSTRY: INDUSTRIAL TEXTILE ARTICLES AND MATERIALS


311.13 54.04 01.04 41 Monofil of synthetic filaments for the manufacture of tubular or endless woven fabrics of a kind commonly used in machinery Full duty less 12%
311.13 54.04 02.04 46 Strip of synthetic fibre materials, for the manufacture of prepared packings Full duty less 12%
311.13 54.07 01.04 40 Woven fabrics of man-made filament yarn including woven fabrics of monofil or strip of heading 54.04 or 54.05 of Schedule Full duty
No. 1, for the manufacture of tubular or endless woven fabrics of a kind commonly used in machinery
311.13 56.07 01.04 48 Twine of man-made fibres of strip (excluding those of polyethylene, polypropylene, polyamide or polyester), for the Full duty
manufacture of prepared packings
311.14 INDUSTRY: OTHER MADE-UP ARTICLES, INCLUDING DRESS PATTERNS
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.14 3919.10.07 01.08 80 Polyurethane flat shapes with dimensions not exceeding 50 mm x 2 mm x 10 mm, self-adhesive on one side only, in rolls of a Full duty
width not exceeding 20 cm, for use in the manufacture of dust masks classifiable in tarif subheading 6307.90.10
311.14 4016.99.90 01.08 80 Natural rubber straps with a length not exceeding 315 mm and a width not exceeding 7 mm, for use in the manufacture of dust Full duty
masks classifiable in tariff subheading 6307.90.10
311.15 INDUSTRY: KNITTED GLOVES
311.15 4002.91 01.06 63 Carboxylated acrylonitrile butadiene latex, vulcanised, for the manufacture of industrial gloves of subheading 6116.10 Full duty
311.15 6006.2 01.05 56 Knitted or crocheted fabrics of cotton, of a value for duty purposes exceeding 28,7 c/m² Full duty
311.15 6006.3 01.05 53 Knitted or crocheted fabrics of synthetic fabrics Full duty
311.15 6116.9 01.05 55 Gloves of cotton or synthetic fibres, or of mixtures of cotton and synthetic fibres, for use as liners in the manufacture of gloves, Full duty
impregnated, coated or covered with plastics or rubber, classifiable in subheading 6116.10

311.16 INDUSTRY: SHAWLS, SCARVES, MUFFLERS, STOLES, PRINTED KHANGAS, PRINTED KADUNGAS AND THE LIKE
311.16 54.07 01.04 46 Woven unprinted fabrics of man made filament yarn, not dyed or woven from dyed yarn and not defined by draw threads or Full duty
other means
311.17 INDUSTRY: TIES AND BOW TIES
311.17 54.07 01.04 48 Woven fabrics of synthetic filament yarn Full duty less 11%
311.18 INDUSTRY: HANDKERCHIEFS AND OTHER GENERAL MADE-UP TEXTILE ARTICLES
311.18 52.08 01.04 49 Woven fabrics of cotton, for the manufacture of handkerchiefs Full duty
311.18 63.09 01.04 41 Worn clothing and other worn articles of textile materials containing 35 per cent or more by mass of cotton fibres (excluding Full duty
brassieres, girdles, corsets, braces, suspenders, garters, jackets, blazers, jerseys, pullovers, cardigans, overcoats, car-coats,
raincoats, anoraks, ski-jackets, duffle-coats, mantles, parkas, swimwear, socks and similar clothing articles) at such times, in
such quantities and subject to such conditions as the International Trade Administration Commission may allow by specific
permit for the manufacture of wiping rags and cleaning cloths

311.20 INDUSTRY: WOMENS AND GIRLS OUTER GARMENTS


NOTE:
1. For the purposes of this item the manufacture of trousers with a vertical opening in the centre of the part of the garment and of which the opening is covered with a flap which extends
from left over right, is not permitted
311.20 5407.61 01.06 66 Woven fabrics, of a mass of 35 g/m² or more but not exceeding 50 g/m², consisting of 100 per cent non-textured polyester Full duty
monofilament yarns, with a linear density of 15 dtex or more but not exceeding 22 dtex and with a construction of 60 threads
per cm² or more but not exceeding 80 threads per cm², for the manufacture of woman's and girls' dresses
311.20 60.02 01.04 49 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by mass 5 per cent or more elastomeric yarn or rubber Full duty
thread (excluding knitted open-work fabrics similar to lace or net fabrics and knitted pile fabrics) (excluding those of heading
60.01) printed, for the manufacture of swimwear
311.20 60.03 01.04 46 Knitted or crocheted fabrics of a width not exceeding 30 cm (excluding those of headings 60.01 or 60.02), for the manufacture Full duty
of swimwear
311.20 60.04 01.04 42 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by mass 5 per cent or more of elastomeric yarn or rubber Full duty
thread (excluding those of heading 60.01) printed, for the manufacture of swimwear
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.20 60.05 01.04 49 Warp knit fabrics (including those made on galloon knitting machines) (excluding those of headings 60.01 to 60.04) printed, for Full duty
the manufacture of swimwear
311.20 60.06 01.04 45 Knitted or crocheted fabrics, printed, for the manufacture of swimwear Full duty

311.21 INDUSTRY: UNDER GARMENTS


311.21 60.02 01.04 41 Knitted or crocheted open-work fabrics similar to lace (excluding trimmings), of a width not exceeding 30 cm, containing by Full duty
mass 5 per cent or more elastomeric yarn or rubber thread of textured yarn
311.21 60.03 01.04 48 Knitted or crocheted open-work fabrics similar to lace (excluding trimmings), of a width not exceeding 30 cm, of textured yarn Full duty
311.21 60.04 01.04 44 Knitted or crocheted open-work fabrics similar to lace (excluding trimmings), of a width exceeding 30 cm, containing by mass 5 Full duty
per cent or more of elastomeric yarn or rubber thread, of textured yarn
311.21 60.05 01.04 40 Warp knit or open-work fabrics similar to lace (excluding trimmings) (including those made on galloon knitting machines), of Full duty
textured yarn
311.21 60.06 01.04 47 Other knitted or crocheted open-work fabrics similar to lace (excluding trimmings), of textured yarns Full duty

311.23 INDUSTRY: WATERPROOF CLOTHING


311.23 59.06 01.04 40 Rubberised textile fabrics Full duty
311.25 INDUSTRY: FOUNDATION GARMENTS AND ELASTICISED APPAREL; BELTS, WHETHER OR NOT ELASTICISED
311.25 54.07 01.04 42 Woven unprinted fabrics of textured man-made filament yarns, for the manufacture of foundation garments Full duty
311.25 54.07 02.04 47 Woven unprinted fabrics of synthetic filament yarn (excluding fabrics woven from textured yarns and woven fabrics containing Full duty less 11%
polyurethane elastomers) of a value for duty purposes per kg exceeding 198c, for the manufacture of foundation garments
311.25 54.07 03.04 41 Woven unprinted fabrics of man-made filament yarn, containing polyurethane elastomer yarns, for the manufacture of Full duty
foundation garments
311.25 58.11 02.04 48 Knitted or crocheted fabrics, interlined with cellular rubber Full duty
311.25 58.11 03.04 42 Knitted fabrics, interlined with neoprene rubber, for the manufacture of limb and body supports Full duty
311.25 59.06 01.04 44 Knitted or crocheted fabrics, elastic or rubberised, for the manufacture of foundation garments Full duty
311.25 59.06 02.04 49 Knitted or crocheted fabrics, interlined with cellular rubber Full duty
311.25 59.06 03.04 43 Knitted fabrics, interlined with neoprene rubber, for the manufacture of limb and body supports Full duty
311.25 60.02 01.04 49 Knitted fabrics of a width not exceeding 30 cm, containing by mass 5 per cent or more of polyurethane elastomeric yarn Full duty
(excluding those of heading 60.01 and plain knitted fabrics)
311.25 60.02 02.04 43 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by mass 5 per cent or more of elastomeric yarn or Full duty
rubber thread (excluding those of heading 60.01), for the manufacture of foundation garments
311.25 60.03 01.04 45 Knitted fabrics of textured yarns of a width not exceeding 30 cm (excluding those of heading 60.01 and fabrics containing Full duty
polyurethane elastomeric yarn)
311.25 60.03 02.04 44 Knitted fabrics of textured yarn of a width not exceeding 30 cm, containing polyurethane elastomeric yarn (excluding those of Full duty
heading 60.01 and plain knitted fabrics)
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.25 60.04 01.04 41 Knitted fabrics of a width exceeding 30 cm, containing by mass 5 per cent or more of polyurethane elastomeric yarn (excluding Full duty
those of heading 60.01 and plain knitted fabrics)
311.25 60.04 02.04 46 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by mass 5 per cent or more of elastomeric yarn or rubber Full duty
thread (excluding those of heading 60.01), for the manufacture of foundation garments
311.25 60.05 01.04 48 Warp knit fabrics of textured yarn (including those made on galloon knitting machines) (excluding those of headings 60.01 to Full duty
60.04 and fabrics containing polyurethane elastomeric yarn)
311.25 60.05 02.04 42 Warp knit fabrics of textured yarn (including those made on galloon knitting machines (excluding those of headings 60.01 to Full duty
60.04 and plain knitted fabrics)
311.25 60.06 01.04 44 Other knitted fabrics of textured yarn (excluding fabrics containing polyurethane elastomeric yarn) Full duty
311.25 60.06 02.04 49 Other knitted fabrics containing polyurethane elastomeric yarn (excluding plain knitted fabrics) Full duty
311.25 73.20 01.04 49 Corset busks and similar supports, of steel Full duty
311.25 73.26 01.04 47 Spiralled busk wire of steel, not cut to size, for the manufacture of corset busks and similar supports Full duty
311.27 INDUSTRY: TARPAULINS, SAILS, AWNINGS, SUNBLINDS, TENTS AND CAMPING GOODS
311.27 54.07 02.04 40 Woven fabrics of man-made filament yarn, for the manufacture of sails for sailing vessels Full duty
311.27 83.02 01.04 49 D-rings Full duty
311.27 83.08 01.04 47 Brass eyelets, hooks and eyes Full duty
311.40 INDUSTRY: CLOTHING (GENERAL)
311.40 00.00 01.04 04 Textile yarns and textile fabrics, classifiable in Section XI of Part 1 to Schedule No. 1 and approved by the International Trade Full duty
Administration Commission (ITAC) through a Notice in the Government Gazette as qualifying yarns and fabrics that may be
imported under this rebate item for the manufacture of apparel and clothing accessories classifiable in Chapters 61 and 62, in
such quantities, at such times and subject to such conditions as ITAC may allow by specific permit, provided that -
(i) ITAC or equivalent authority in SACU member states, is satisfied that the apparel and clothing accessories manufactured in
terms of this item are supplied to and sold by retailers in the country in which the rebate permit will be issued;
(ii) as evidenced in support of (i) above, the application for a permit must be supported by an order/orders from retailers in the
country where the application is made; and
(iii) the yarns and fabrics are not specifically covered by another rebate provision in Schedule No. 3 for the same industry and
purpose.

311.40 39.26 01.04 45 Buckles, slides and bust cups, of plastics Full duty
311.40 40.08 01.04 49 Neoprene rubber (closed cell), in plates or sheets, backed with knitted textile fabrics, for the manufacture of diving socks Full duty
311.40 5208.4 01.05 53 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass not exceeding 200 g/m², of yarns of Full duty
different colours, for the manufacture of men's or boys' shirts classifiable in heading 62.05, women's or girls' blouses, shirts
and shirt-blouses classifiable in heading 62.06 and boxer-shorts classifiable in tariff headings 62.07 and 62.08
311.40 5210.4 01.05 57 Woven fabrics of cotton, containing less than 85 per cent by mass of cotton, mixed mainly or solely with man-made fibres, of a Full duty
mass not exceeding 200 g/m², of yarns of different colours, for the manufacture of men's or boys' shirts classifiable in heading
62.05 and women's or girls' blouses, shirts and shirt-blouses classifiable in heading 62.06
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.40 54.07 01.04 45 Woven unprinted fabrics, consisting wholly of yarn of polyamide filaments, exceeding 75 dtex but not exceeding 250 dtex, in a Full duty
plain weave and of a mass per m² not exceeding 160 g, for use as outercloth in the manufacture of skirts with elasticised
waists, trouser type leggings with side access slits and elasticised waists, jackets commonly known as windbreakers,
raincoats (including reversible raincoats) and lifejackets
311.40 5407.5 01.05 51 Other woven fabrics, containing 85 per cent or more by mass of textured polyester filaments, with a mass of 55 g/m² or more Full duty
but not exceeding 135 g/m², for the manufacture of woven articles of apparel classifiable in Chapter 62
311.40 5407.61 01.06 62 Other woven fabrics, containing 85 per cent or more by mass of non-textured polyester filaments, with a mass of 55 g/m² or Full duty
more but not exceeding 135 g/m², for the manufacture of woven articles of apparel classifiable in Chapter 62
311.40 5408.10 01.06 64 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05, for use as linings in Full duty
the manufacture of outer garments classifiable in Chapter 61 and Chapter 62
311.40 5513.21 01.06 66 Woven fabrics of polyester staple fibres, containing 60 per cent or more by mass of such fibres but not exceeding 70 percent, Full duty
mixed mainly or solely with cotton, containing yarns with a dtex of 115 but not exceeding 145, of a mass exceeding 100 g/m2
but not exceeding 119 g/m2, dyed, plain weave, in such quantities, at such times and subject to such conditions as the
International Trade Administration Commission may allow by specific permit for the manufacture of shirts classifiable in tariff
headings 62.05 and 62.06
311.40 56.03 01.04 41 Non-wovens, whether or not impregnated, coated or laminated, for the manufacture of sterilised surgical and examination Full duty
gowns
311.40 58.01 01.04 46 Woven pile fabrics and chenille fabrics (excluding those of wool or fine animal hair), for the manufacture of woven articles of Full duty
apparel classifiable in Chapter 62
311.40 58.08 01.04 40 Gold or silver braid, for uniforms Full duty
311.40 58.08 02.04 45 Braid, for the manufacture of belts Full duty
311.40 58.10 01.04 44 Embroidery in the piece or in strips, with a width of 30 cm or more, for the manufacture of articles of apparel classifiable in Full duty
Chapter 61 and Chapter 62
311.40 59.06 01.04 41 Fabrics rubberised with cellular rubber, for the manufacture of swimwear, foundation garments and elasticised apparel Full duty
311.40 59.06 02.04 46 Knitted or crocheted fabrics, interlined with neoprene rubber (closed cell), for the manufacture of diving suits, surfing suits, Full duty
water-skiing tunics and the like
311.40 59.06 03.04 40 Knitted or crocheted fabrics, interlined with neoprene rubber (closed cell), for the manufacture of diving socks Full duty
311.40 59.07 01.04 48 Textile fabrics, impregnated or coated Full duty
311.40 83.08 01.04 40 Hooks and eyes (excluding hooks and eyes on tape), eyelets and similar fittings (excluding hooks and bars, slides, buckles, Full duty
buckle moulds and buckle-clasps), of base metal
311.41 INDUSTRY: TEXTILES AND TEXTILE ARTICLES (GENERAL)
311.41 5402.33 01.06 67 Textured filament yarn of polyester, measuring per single yarn 75 dtex or more but not exceeding 650 dtex and having a Full duty
tenacity not exceeding 45 cN/tex, at such times, in such quantities and subject to such conditions as the International Trade
Administration Commission may allow by specific permit for the manufacture of textiles and textile articles classifiable in
Section XI of Part 1 of Schedule No. 1, provided the Commission is satisfied that the subject yarns are not available in the
SACU region
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.41 54.03 01.04 46 Artificial filament yarn (excluding sewing thread), not put up for retail sale, including artificial monofilament of less than 67 dtex, Full duty
in such quantities, at such times and under such conditions as the International Trade Administration Commission may allow
by specific permit for the manufacture of textile and textile articles classifiable in Section XI of Part 1 of Schedule No. 1,
provided the Commission is satisfied that the subject yarns are not available in the SACU region
311.41 5509.1 01.05 50 Yarn (excluding sewing thread) containing 85 per cent or more by mass of staple fibres of nylon or other polyamides, not put Full duty
up for retail sale, in such quantities, at such times and under such conditions as the International Trade Administration
Commission may allow by specific permit for the manufacture of textile and textile articles classifiable in Section XI of Part 1 of
Schedule No. 1, provided the Commission is satisfied that the subject yarns are not available in the SACU region
311.41 5509.4 01.05 52 Other yarn (excluding sewing thread) containing 85 per cent or more by mass of synthetic staple fibres, not put up for retail Full duty
sale, in such quantities, at such times and under such conditions as the International Trade Administration Commission may
allow by specific permit for the manufacture of textile and textile articles classifiable in Section XI of Part 1 of Schedule No. 1,
provided the Commission is satisfied that the subject yarns are not available in the SACU region
311.41 5509.51 01.06 63 Other yarn (excluding sewing thread) of polyester staple fibres mixed mainly or solely with artificial staple fibres, not put up for Full duty
retail sale, in such quantities, at such times and under such conditions as the International Trade Administration Commission
may allow by specific permit for the manufacture of textile and textile articles classifiable in Section XI of Part 1 of Schedule
No. 1, provided the Commission is satisfied that the subject yarns are not available in the SACU region
311.41 55.10 01.04 45 Yarn (excluding sewing thread) of artificial staple fibres, not put up for retail sale, in such quantities, at such times and under Full duty
such conditions as the International Trade Administration Commission may allow by specific permit for the manufacture of
textile and textile articles classifiable in Section XI of Part 1 of Schedule No. 1, provided the Commission is satisfied that the
subject yarns are not available in the SACU region
311.42 INDUSTRY: TEXTILE BED, TABLE, TOILET AND KITCHEN LINEN; CURTAINS AND INTERIOR BLINDS; CURTAIN OR BED VALANCES; OTHER FURNISHING ARTICLES; OTHER MADE UP
ARTICLES; MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF
CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED
311.42 52.08 01.04 42 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding 100 g/m² but not exceeding Full duty
200 g/m² in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the
International Trade Administration Commission may allow by specific permit for the manufacture of goods classifiable in tariff
headings 63.02, 63.03, 63.04 and 63.07
311.42 5208.23 01.06 62 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding 100 g/m² but not exceeding Full duty
200 g/m², bleached, with a 3-thread or 4-thread twill, including cross twill and with a thread count of 78 threads per cm² or
more, in rolls with a width of 160 cm or more, for the manufacture of goods classifiable in tariff subheading 63.07
311.42 5208.33 01.06 62 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding 100 g/m² but not exceeding Full duty
200 g/m², dyed, with a 3-thread or 4-thread twill, including cross twill and with a thread count of 78 threads per cm² or more, in
rolls with a width of 160 cm or more, for the manufacture of goods classifiable in tariff heading 63.07
311.42 52.09 01.04 49 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding 200 g/m², in rolls of a width of Full duty
200 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 52.10 01.04 46 Woven fabrics of cotton, containing less than 85 per cent of cotton, mixed mainly or solely with man-made fibres, of a mass not Full duty
exceeding 200 g/m², in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as
the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in
tariff headings 63.02, 63.03 and 63.04
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
311.42 5212.1 01.05 51 Other woven fabrics of cotton, of a mass not exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at Full duty
such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit,
for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 5212.2 01.05 59 Other woven fabrics of cotton, of a mass exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at such Full duty
times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for
the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 53.09 01.04 42 Woven fabrics of flax, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as Full duty
the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in
tariff headings 63.02, 63.03 and 63.04
311.42 54.07 01.04 43 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04, in rolls of a width Full duty
of 160 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 5512.1 01.05 52 Woven fabrics of synthetic staple fibres, containing 85 per cent or more by mass of polyester fibres, in rolls of a width of 200 Full duty
cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04

311.42 55.13 02.04 40 Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with Full duty
cotton, of a mass not exceeding 170 g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject
to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of
goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 55.14 02.04 47 Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with Full duty
cotton, of a mass exceeding 170 g/m2 in rolls of a width of 200 cm or more, in such quantities, at such times and subject to
such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of
goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 55.16 01.04 45 Woven fabrics of artificial staple fibres, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to Full duty
such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of
goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 5903.10.90 01.08 81 Textile fabrics impregnated, coated, covered or laminated with poly(vinyl chloride), other, in rolls of a width of 200 cm or more, Full duty
in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may
allow by specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 5903.20 02.06 66 Textile fabrics impregnated, coated, covered or laminated with polyurethane, in rolls of a width of 200 cm or more, in such Full duty
quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by
specific permit, for the manufacture of goods classifiable in tariff headings 63.02, 63.03 and 63.04
311.42 5903.90.90 01.08 80 Other textile fabrics impregnated, coated, covered or laminated with plastics, other, in rolls of a width of 200 cm or more, in Full duty
such quantities, at such times and subject to such conditions as the lnternational Trade Administration Commission may allow
by specific permit, for the manufacture of goods classifiable in tariff headings 63,02, 63.03 and 63.04
311.42 6001.21 01.06 67 Looped pile fabrics, knitted or crocheted, of cotton, in rolls of a width of 200 cm or more, in such quantities, at such times and Full duty
subject to such conditions as the International Trade Administration Commission may allow by specific permit, for the
manufacture of mattress covers classifiable in tariff heading 63.02
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
311.42 6001.92 01.06 66 Knitted pile fabrics, other, of 100 per cent polyester fibres, in such quantities, at such times and subject to such conditions as Full duty
the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in
tariff subheading 6304.91.90
311.42 8536.50.50 01.08 82 Other switches, with moulded casings of plastics or other insulating material, with a current rating not exceeding 800 A, for the Full duty
manufacture of electric blankets classifiable in tariff subheading 6301.10
311.42 8544.49.90 01.08 85 Other insulated electric conductors, for a voltage exceeding 80 V, not fitted with connectors, for the manufacture of electric Full duty
blankets classifiable in tariff subheading 6301.10
312.00 FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL
FLOWERS; ARTICLES OF HUMAN HAIR
312.01 INDUSTRY: FOOTWEAR
312.01 34.02 01.04 49 Organic surface-active agents (excluding soaps); surface-active preparations and washing preparations (whether or not Full duty
containing soap)
312.01 34.04 01.04 41 Artificial waxes; prepared waxes Full duty
312.01 34.05 01.04 48 Polishes and creams Full duty
312.01 39.00 01.02 23 Plastics (excluding polymers of ethylene having a specific gravity of less than 0,94 and polymers of vinyl chloride) and articles Full duty
thereof (excluding those polymers of vinyl chloride)
312.01 40.05 01.04 46 Rubber adhesives Full duty
312.01 40.08 01.04 45 Welting and randing, of rubber Full duty
312.01 40.08 03.04 44 Neoprene rubber (closed cell), in plates or sheets, backed with knitted textile fabrics, for the manufacture of diving boots Full duty
312.01 4104.4 01.05 58 Tanned or crust hides and skins of bovine (including buffalo) animals, without hair on, whether or not split, but not prepared, of Full duty
a unit surface area not exceeding 2,22 m² per whole hide or 1,11 m² per half hide, for use as linings
312.01 4104.4 02.05 52 Tanned or crust hides and skins of bovine (including buffalo) animals, without hair on, whether or not split, but not further Full duty
prepared, of a unit surface area not exceeding 1 075 m² per half hide and of a value for duty purposes exceeding 10 000 c/m²,
for use as upper material or for the covering of heels
312.01 4104.4 03.05 57 Tanned or crust hides and skins of bovine (including buffalo) animals, without hair on, whether or not split, but not further Full duty
prepared, vegetable pre-tanned of a thickness of 2,5 mm or more, for the manufacture of inner and outer soles of subheading
6406.90
312.01 4107.1 02.05 56 Leather prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) animals, without Full duty
hair on, whether or not split, (excluding leather of heading 41.14) of a unit surface area not exceeding 1,075 m² per half hide
and of a value for duty purposes exceeding 10 000 c/m², for use as upper material or for the covering of heels
312.01 42.05 01.04 43 Welting and randing, of leather or of composition leather; leather thongs and ornaments; woven leather upper material Full duty
312.01 52.11 01.04 45 Woven fabrics of cotton (excluding fabrics in a plain, twill or sateen weave), for use as linings, as upper material or for covering Full duty
heels
312.01 54.07 01.04 46 Woven fabrics of man-made filament yarn, for use as linings, as upper material or for covering of heels Full duty
312.01 55.14 01.04 45 Woven fabrics of man-made staple fibres, for use as linings, as upper material or for covering of heels Full duty
312.01 55.15 01.04 41 Woven fabrics of man-made staple fibres, for use as linings, as upper material or for covering of heels Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
312.01 56.03 01.04 48 Non-woven fabrics (excluding those for use as linings) coated or covered with plastics (excluding vinyl chloride polymers and Full duty
copolymers)
312.01 56.03 02.04 42 Non-woven fabrics impregnated or coated with plastics, for the manufacture of stiffeners, including toe-puffs Full duty
312.01 56.03 03.04 47 Non-woven fabrics not impregnated, coated or covered with plastics Full duty
312.01 58.06 01.04 44 Narrow woven fabrics, of a width exceeding 3 mm Full duty
312.01 59.03 01.04 49 Stiffening fabrics, including toe-puff materials Full duty
312.01 59.03 02.04 43 Impregnated, coated, covered or laminated with plastics, (excluding vinyl chloride polymers or vinyl chloride), for use as upper Full duty
material, for covering heels or platforms or for the manufacture of uppers or inner soles
312.01 59.03 03.04 48 Coated, covered or laminated with polyester film or sheet, for the manufacture of strapping for foot wear Full duty
312.01 59.06 01.04 48 Rubberised textile fabrics (excluding rubberised knitted or crocheted goods) Full duty
312.01 59.06 02.04 42 Knitted or crocheted fabrics interlined with neoprene rubber (closed cell), for the manufacture of diving boots Full duty
312.01 59.07 01.04 44 Textile fabrics (excluding knitted pile fabrics), impregnated or coated, for use as upper material, for insole reinforcement or as Full duty
stiffening fabric, including toe-puff materials
312.01 6001.92 01.06 69 Other pile fabrics, knitted or crocheted, of man-made fibres, in such quantities, at such times and subject to such conditions as Full duty
the International Trade Administration Commission may allow by specific permit, for use in the manufacture of footwear with
uppers of textile materials classifiable in Chapter 64
312.01 63.07 01.04 45 Made-up insole ribbing material, in preformed strips Full duty
312.01 64.06 02.04 47 Heel top-pieces (detachable), of plastics, for the manufacture of plastic heels Full duty
312.01 6406.90 01.06 69 Studs of aluminium Full duty
312.01 6406.90 02.06 63 Inserts of stainless steel, for the manufacture of footwear incorporating a protective metal toe-cap Full duty
312.01 6406.90 03.06 68 Inner soles, of cork, for the manufacture of footwear Full duty
312.01 7117.19 01.06 67 Imitation jewellery of base metal Full duty
312.01 7117.90 01.06 61 Imitation jewellery of plastics Full duty
312.01 73.17 01.04 42 Nails, tacks and studs, of iron or steel Full duty
312.01 83.08 01.04 47 Hooks, eyes and eyelets, of base metal Full duty
312.02 INDUSTRY: HEADGEAR
312.02 46.01 01.04 44 Plaits of straw, esparto and similar plaiting materials Full duty
312.02 51.11 02.04 48 Woollen fabrics Full duty
312.02 55.15 01.04 43 Other woven fabrics of synthetic staple fibres, for the manufacture of headgear of headings 65.04 and 65.05 Full duty
312.02 56.03 01.04 44 Non-woven fabrics, not impregnated or coated with plastics Full duty
312.02 58.08 01.04 49 Braids Full duty
312.02 59.01 01.04 48 Buckram and similar fabrics Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
312.02 59.06 01.04 41 Knitted or crocheted fabrics, interlined with neoprene rubber (closed cell), for the manufacture of diving hoods Full duty
312.02 59.07 01.04 46 Textile fabrics otherwise impregnated, coated or covered Full duty less 22%
312.02 6005.3 01.05 50 Warp knitted fabrics of synthetic fibres, for the manufacture of peaked caps Full duty
312.02 65.01 01.04 46 Hoods, neither blocked to shape nor with made brims, for the manufacture of womens and girls hats, of furfelt Full duty
312.02 65.01 02.04 40 Hoods, neither blocked to shape nor with made brims, for the manufacture of womens and girls hats, of other felt Not exceeding 15%
312.02 65.02 01.04 42 Hat-shapes, plaited or made from plaited or other strips of any material neither blocked to shape nor with made brims Full duty
312.02 65.04 01.04 45 Hat-shapes, plaited or made from plaited or other strips of any material, not further processed than blocked to shape and with Full duty
made brims, for the manufacture of womens or girls hats
312.02 65.05 01.04 41 Hoods of furfelt, not further processed than blocked to shape and with made brims (capelines), for the manufacture of womens Full duty
and girls hats
312.02 65.07 01.04 44 Inside bands, linings, cap peaks not covered with cloth Full duty
312.02 83.08 01.04 49 Metal fittings, of base metal, for caps, helmets and chin straps Full duty
312.03 INDUSTRY: UMBRELLAS AND SUNSHADES
312.03 54.07 01.04 43 Woven fabrics of man-made filament yarn, for hand umbrellas Full duty
312.03 66.03 01.04 44 Parts, fittings, trimmings and accessories (excluding textile articles) Full duty
312.04 INDUSTRY: ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT AND PARTS THEREOF
312.04 54.07 01.04 41 Woven fabrics of man-made filament yarn Full duty
312.04 54.08 01.04 48 Woven fabrics of man-made filament yarn Full duty
313.00 ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
313.01 INDUSTRY: ABRASIVE GOODS
313.01 39.20 01.04 40 Vulcanised fibre Full duty
313.01 59.07 01.04 41 Impregnated textile fabrics, for the manufacture of abrasive cloth Full duty
313.01 70.19 01.04 41 Glass fibre gauze and discs thereof, for the manufacture of grinding wheels and discs Full duty
313.06 INDUSTRY: CERAMIC PRODUCTS
313.06 49.08 01.04 44 Transfers (decalcomanias) Full duty
313.06 69.07 01.04 43 Unglazed ceramics tiles, for the manufacture of glazed ceramic tiles (tiles, cubes and similar articles, whether or not Full duty
rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm)
313.06 6911.10 01.06 68 Tableware, undecorated, glazed, in sets, containing cups and saucers or mugs in addition to other tableware, of a value for Full duty less 16,5%
duty purposes of 625c/kg or more for the decoration thereof (excluding decoration on the base) and a further process of heat
treatment
313.06 6911.10 03.06 67 Cups and saucers, undecorated, glazed, of a value for duty purposes of 115c per item or more, for the decoration thereof Full duty less 16,5%
(excluding decoration on the base) and a further process of heat treatment
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
313.06 6911.10 04.06 61 Plates, undecorated, glazed, of a value for duty purposes of 583c/kg or more, for the decoration thereof (excluding Full duty less 16,5%
decoration on the base) and a further process of heat treatment
313.06 6911.10 05.06 66 Sweet dishes, undecorated, glazed, for the decoration thereof (excluding decoration on the base) and a further process of Full duty less 16,5%
heat treatment
313.06 6911.10 06.06 60 Other tableware, undecorated, glazed, of a value for duty purposes of 549c/kg or more, for the decoration thereof Full duty less 16,5%
(excluding decoration on the base) and a further process of heat treatment
313.06 69.12 01.04 46 Tableware, undecorated, glazed, in sets, containing cups and saucers or mugs in addition to other tableware, of a value for Full duty less 16,5%
duty purposes of 738c/kg or more, for the decoration thereof (excluding decoration on the base) and a further process of heat
treatment
313.06 69.12 02.04 40 Mugs, undecorated, glazed, of a value for duty purposes of 80c/kg or more, for the decoration thereof (excluding Full duty less 16,5%
decoration on the base) and a further process of heat treatment
313.06 69.12 03.04 45 Cups and saucers, undecorated, glazed, of a value for duty purposes of 150c per item or more, for the decoration Full duty less 16,5%
thereof (excluding decoration on the base) and a further process of heat treatment
313.06 69.12 04.04 46 Plates, undecorated, glazed, of a value for duty purposes of 441c/kg or more, for the decoration thereof (excluding Full duty less 16,5%
decoration on the base) and a further process of heat treatment
313.06 69.12 05.04 44 Sweet dishes, undecorated, glazed, for the decoration thereof (excluding decoration on the base) and a further Full duty less 16,5%
process of heat treatment
313.06 69.12 06.04 49 Tableware (excluding sets, mugs, cups, saucers, plates and sweet dishes), undecorated, glazed, of a value for duty purposes Full duty less 16,5%
of 403c/kg or more, for the decoration thereof (excluding decoration on the base) and a further process of heat treatment
313.07 INDUSTRY: GLASS AND GLASSWARE
313.07 39.20 01.04 41 Polyurethane, in plates, sheets, film, foil and strip, for the manufacture of laminated safety glass Full duty
313.07 39.20 02.04 46 Plastic in sheets or rolls, for the manufacture of laminated safety glass Full duty
313.07 39.21 01.04 48 Polyurethane, in plates, sheets, film, foil and strip, for the manufacture of laminated safety glass Full duty
313.07 70.05 01.04 42 Tinted float glass, of a thickness exceeding 1.7 mm, for the manufacture of toughened safety glass, whether or not shaped Full duty
313.07 70.13 01.04 44 Glassware, uncut, for the manufacture of cut glassware Full duty
313.07 70.13 02.04 49 Glassware, footed and stemmed, for frosting, sand blasting, colouring, badging or decorating Full duty
313.09 INDUSTRY: ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL
313.09 39.26 01.04 43 Biaxially oriented propylene polymer film, not pressure sensitive, of a thickness not exceeding 0.012 mm, perforated Full duty
313.09 56.03 01.04 48 Non-wovens, of man-made filaments Full duty
313.09 70.19 01.04 46 Non-woven glass fibre sheets Full duty
314.00 PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
314.01 INDUSTRY: IMITATION JEWELLERY
314.01 39.26 01.04 46 Beads (excluding imitation pearls) and parts of articles of personal adornment; pearlised balls, ovals and similar shapes, Full duty
unpierced
314.01 71.17 01.04 44 Necklace clasps; unfinished parts of imitation jewellery Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
314.01 73.00 01.02 27 Jeweller's wire (including plaited or woven wire), beads, chain, parts and fittings, of iron or steel Full duty
314.01 74.00 01.02 20 Jeweller's wire (including plaited or woven wire), beads, chain, parts and fittings, of copper Full duty
315.00 BASE METALS AND ARTICLES OF BASE METAL
315.01 INDUSTRY: BASE METALS
315.01 32.09 01.04 48 Paint, with a basis of chrome compounds or zinc powder, for use as a primer or for the pretreatment of metal, in the Full duty
manufacture of painted sheets, plates, hoop or strip, of iron or steel
315.01 38.24 01.04 47 Case hardening powders and compounds Full duty
315.01 38.24 02.04 41 Additives with a basis of polyethylene oxide, for use in the manufacture of tinned sheets or plates, of iron or steel Full duty
315.01 4008.29 01.06 66 Vulcanised rubber rods, with a cross-sectional dimension not exceeding 61 mm, for the manufacture of suspension units, of Full duty
iron or steel, used for anti-vibration, damping, tensioning or oscillating purposes

315.02 INDUSTRY: TUBES AND PIPES (INCLUDING FLEXIBLE TUBING), OF BASE METAL
315.02 3901.10 01.06 62 Polyethylene in primary forms, having a specific gravity of less than 0,94, for coating tubes and pipes of base metal Full duty
315.02 3901.20 01.06 62 Polyethylene in primary forms, having a specific gravity of 0,94 or more, for coating tubes and pipes of base metal Full duty
315.02 8307.10 01.06 62 Corrugated flexible tubing of iron or steel, for covering with braided wire Full duty
315.03 INDUSTRY: METAL CONTAINERS
315.03 39.23 01.04 48 Caps of plastics, for the manufacture of trade packages Full duty
315.03 40.05 01.04 41 Rubber sealing compounds Full duty
315.03 7616.99 01.06 62 Slugs for impact extrusion for use in the manufacture of aluminium aerosol cans of a capacity not exceeding 500 ml, Full duty
classifiable in tariff subheading 7612.90.40, at such times, in such quantities and subject to such conditions as the
International Trade Administration Commission may allow by specific permit
315.03 8309.90 01.06 65 Threaded bungs and threaded flanges for steel drums, packed in sets, whether or not presented with bung covers Full duty

315.05 INDUSTRY: STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-
GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME-WORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES,
PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL
315.05 7308.90.99 01.01 80 Steel panels with inner core of Portland cement, for the manufacture of elevated (raised) flooring systems for buildings Full duty
classifiable in tariff subheading 7308.90.90
315.06 INDUSTRY: BASE METAL FITTINGS AND MOUNTINGS OF A KIND SUITABLE FOR FURNITURE, DOORS, STAIRCASES, WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS,
CASKETS AND THE LIKE
315.06 00.00 01.00 02 Goods of any description, for the manufacture of motor vehicle window winding mechanisms Full duty
315.06 73.20 01.04 43 Springs, for the manufacture of concealed self-closing furniture hinges with circular hinge bosses Full duty
315.06 83.02 01.04 40 Parts of hinges, for the manufacture of concealed self-closing furniture hinges with circular hinge bosses Full duty
315.07 INDUSTRY: SHEET METAL PRODUCTS
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
315.07 00.00 01.00 04 Goods of any description (excluding heaters (space heating apparatus) whether or not assembled of subheading 7321.8 and Full duty
wire grids of subheading 7321.90), for the manufacture of gas heaters
315.07 3926.90 01.06 60 Handles of plastics, for the manufacture of stainless steel hollowware for table or kitchen use of subheading 7323.93 Full duty
315.07 73.23 01.04 44 Spouts and handles, of iron or steel, for the manufacture of kitchen and other household articles Full duty
315.07 73.23 02.04 49 Stampings, pressings and made-up roughs, of kitchen and other household articles, of iron or steel, for the manufacture of Full duty
electroplated ware
315.07 7323.9 01.05 55 Eyelets, handles, hooks, angles, rims and rings, of iron or steel, for the manufacture of pressed steelware Full duty
315.07 73.24 03.04 47 Steel pressings, not enamelled, for the manufacture of steel baths Full duty
315.07 74.18 01.04 45 Spouts and handles, of copper, for the manufacture of kitchen and other household articles Full duty
315.07 74.18 02.04 46 Stampings, pressings and made-up roughs, of kitchen and other household articles, of copper, not plated, for the manufacture Full duty
of electroplated ware (excluding beer mugs, presentation cups, trophies, spoons and forks)
315.07 82.00 01.02 24 Stampings, pressings and made-up roughs of cutlery and other implements of base metal (excluding spoons, forks and Full duty
scissors), not plated, for the manufacture of electroplated ware
315.08 INDUSTRY: TOOLS AND IMPLEMENTS
315.08 3926.90 01.06 62 Handles of plastics, for the manufacture of hammers Full duty
315.08 44.17 02.04 47 Wooden handles, for hand tools (excluding those falling within tariff heading 82.01 of Schedule No. 1) manufactured in the Full duty
Republic
315.08 82.03 01.04 46 Dropforged steel blanks, for the manufacture of files, rasps, pliers [excluding waterpump pliers, gas pliers and slip joint pipe- Full duty
grip pliers (including bent-nose type), adjustable self-locking pliers and grips], pincers (excluding carpenters' pincers),
tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
315.08 8204.1 01.05 55 Dropforged steel blanks, for the manufacture of hand operated spanners and wrenches (excluding double open-end spanners Full duty
of all sizes up to 36 mm, ring spanners of all sizes up to 36 mm, combination ring and open-end spanners of all sizes up to 36
mm, pipe wrenches (other than chain type) and adjustable wrenches of a length of 140 mm or more but not exceeding 310
mm)
315.08 82.09 01.04 44 Tungsten carbide tips, for the manufacture of saws Full duty
315.10 INDUSTRY: CUTLERY, SPOONS AND FORKS
315.10 82.15 01.04 47 Spoons and forks, of nickel silver, unplated, for the manufacture of spoons and forks plated with silver Full duty
315.11 INDUSTRY: SAFES AND STRONG-ROOM DOORS
315.11 83.01 01.04 42 Locks, including keys, and lock mechanisms Full duty
315.12 INDUSTRY: LAMPSHADES
315.12 39.19 01.04 48 Plastics (excluding vinyl chloride polymers or copolymers), in sheets or rolls Full duty
315.12 39.20 01.04 45 Plastics (excluding vinyl chloride polymers or copolymers), in sheets or rolls Full duty
315.12 39.21 01.04 41 Plastics (excluding vinyl chloride polymers or copolymers), in sheets or rolls Full duty
315.13 INDUSTRY: CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR,
AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
315.13 7409.21 01.06 61 Plates, sheets and strip, of copper-zinc base alloys (brass), in coils, for the manufacture of eyelets Full duty

315.14 INDUSTRY: CLOSURES AND CLOSURE LININGS


315.14 39.00 01.02 29 Plastics for use as linings or for coating linings Full duty
316.00 MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF
316.01 INDUSTRY: MACHINERY AND MECHANICAL APPLIANCES AND IMPLEMENTS
316.01 00.00 01.00 00 Goods of any description (excluding radiator and heater cores), for the manufacture of blower and ram type heaters and Full duty
ventilating units identifiable for use solely or principally with motor vehicles with water-cooled engines
316.01 00.00 02.00 05 Goods of any description (excluding heaters (space heating apparatus) whether or not assembled of subheading 8516.2 and Full duty
wire grids of subheading 7321.90), for the manufacture of electric space heating apparatus
316.01 39.21 01.04 49 Polyester, for the manufacture of printing machine rollers Full duty
316.01 3926.90 01.06 67 Components of silicones, for the manufacture of air conditioners of heading 84.15 Full duty
316.01 40.09 01.04 40 Tubes, pipes and hoses of vulcanized rubber (excluding hard rubber), without fittings, for the manufacture of air-conditioning Full duty
systems, identifiable for use solely or principally with motor vehicles
316.01 4009.41 01.06 69 Tubes and pipes, of vulcanised rubber, reinforced or combined with other materials (excluding metal or textile materials), Full duty
without fittings, for the manufacture of blower and ram type heaters, ventilation units and air-conditioning systems, identifiable
for use solely or principally with motor vehicles with water cooled engines
316.01 40.16 01.04 46 Seals or side shields, for the manufacture of bearings Full duty
316.01 40.16 02.04 40 Gaskets of rubber, for the manufacture of aerosol valves Full duty
316.01 4016.93 01.06 67 Gaskets, washers and other seals, of unvulcanised rubber, seals for the manafucture of automatic washing machines of Full duty
heading 84.50
316.01 4016.99 01.06 66 Blocks of unvulcanised rubber, for the manufacture of automatic washing machines of heading 84.50 Full duty
316.01 6806.10 01.06 64 Ceramic fibre mineral wool consisting of alumino-silicates, with a mass of 1 000 g/m² or more, in rolls or sheets, for press- Full duty
cutting thereof into pieces, for the manufacture of catalytic converters of subheading 8421.39
316.01 70.19 01.04 43 Non-woven glass fibre sheets, for the manufacture of industrial air filters Full duty
316.01 73.04 02.04 42 Tubes and pipes, of iron or steel, for the manufacture of bearings and parts thereof Full duty
316.01 73.04 03.04 47 Tubes and pipes, of iron or steel, seamless, with an outside cross-sectional dimension of 30 mm or more but not exceeding 95 Full duty
mm, for the manufacture of hydraulic lifting jacks
316.01 73.04 04.04 41 Seamless tubes and pipes and blanks, of iron and steel (excluding those of stainless steel), with plain ends, with a wall Full duty
thickness of 10 mm or more or of which the outside cross-sectional dimension is 75 mm or more and of which the wall
thickness is one-tenth more of the outside cross-sectional dimension, for the manufacture of drill rods for thrust borers
316.01 73.04 05.04 46 Tubes and pipes, of iron or steel, seamless, for the manufacture of hydraulic cylinders Full duty
316.01 73.04 08.04 40 Tubes, pipes and hollow profiles, seamless, of a circular cross section, of iron or non-alloy steel, for the manufacture of Full duty
freezers of heading 84.18
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.01 7304.39 01.06 64 Tubes, pipes and hollow profiles, of circular cross-section, of iron or non-alloy steel, for the manufacture of refrigerators of Full duty
heading 84.18
316.01 7306.30 01.06 63 Tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, for the manufacture of Full duty
refrigerators and freezers of heading 84.18
316.01 73.14 01.04 42 Woven wire materials, of iron or steel, for the manufacture of filters and filter elements for internal combustion piston engines Full duty
316.01 73.14 02.04 47 Reinforcing material, of iron or steel wire with a diameter not exceeding 1 mm, for the manufacture of air filter elements Full duty
316.01 73.18 01.04 48 Screws, bolts, nuts and washers, of iron or steel for the manufacture of refrigerators, automatic tumble drying machines, Full duty
automatic washing machines and air conditioners of headings 84.15, 84.18, 84.50 and 84.51
316.01 7320.90 01.06 68 Springs (excluding leaf-springs and helical springs), of iron or steel, for the manufacture of automatic washing machines of Full duty
heading 84.50
316.01 74.07 01.04 40 Copper bars, rods and profiles, for the manufacture of nozzles for gas-operated soldering, brazing or welding machinery and Full duty
apparatus, of subheading 8468.90
316.01 7411.10 01.06 65 Tubes and pipes of refined copper with an outside cross-sectional dimension not exceeding 115 mm for the manufacture of Full duty
finned tube heat-exchangers, blower coil unit coolers, evaporators and condensers classifiable in subheadings 8415.90.90 and
8418.99, for use in air conditioning machines, refrigerators, freezers and other refrigerating or freezing equipment
316.01 76.04 01.04 49 Hollow profiles of aluminium, of a cross-sectional dimension not exceeding 370 mm, for the manufacture of condensers and Full duty
evaporators for motor vehicle air conditioning equipment, in such quantities as the International Trade Administration
Commmission may allow by specific permit after the Commission has been satisfied that the quality of such hollow profiles of
aluminium, manufactured in SACU is not acceptable to the motor industry
316.01 7608.10 01.06 62 Tubes and pipes of aluminium, not alloyed, with an outside diameter not exceeding 7 mm, for use in the manufacture of Full duty
household refrigerators and freezers, classifiable in heading 84.18
316.01 76.09 01.04 40 Other aluminium tube or pipe fittings, for the manufacture of heaters or radiator cores of a type suitable for use with blower or Full duty
ram type heaters and ventilating units, identifiable for use solely or principally with motor vehicles with water cooled engines
316.01 8301.40 01.06 61 Locks of base metal, for the manufacture of refrigerators and freezers of heading 84.18 Full duty
316.01 8302.10 01.06 66 Hinges of base metal, for the manufacture of automatic washing machines of heading 84.50 Full duty
316.01 8302.49 01.06 61 Mountings of base metal, for the manufacture of automatic washing machines of heading 84.50 Full duty
316.01 8415.20 01.06 60 Air conditioning machines, having a rated cooling capacity exceeding 3 kW, incomplete or unassembled, for the manufacture Full duty
of air conditioning machines identifiable for use in heavy vehicles as defined in Note 1 to rebate item 317.07
316.01 8415.90 01.06 61 Parts, for the manufacture of air conditioners of heading 84.15 Full duty
316.01 8418.69 01.06 62 Heat pumps, for the manufacture of freezers of heading 84.18 Full duty
316.01 8418.99 01.06 64 Evaporators and condensers, for the manufacture of refrigerators Full duty
316.01 84.81 01.04 41 Valves of metal, of a kind commonly used with appliances or metal piping with an inside diameter of less than 12.7 mm, for the Full duty
manufacture of hydraulic industrial equipment
316.01 84.81 02.04 46 Valves of metal, of a kind commonly used with appliances or metal piping with an inside diameter of less than 12.7 mm, for the Full duty
manufacture of front-end loaders
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.01 84.82 01.04 48 Rollers, for the manufacture of bearings (excluding single row tapered roller bearings) with the following dimensions: Full duty less 10%
Cups
Outside diameter / Width
72.23 mm / 19.84 mm
65.09 mm / 13.97 mm
73.43 mm / 14.73 mm
64.29 mm / 16.67 mm
Cones
Inside diameter / Width
34.92 mm / 25.4 mm
38.1 mm / 18.29 mm
41.27 mm / 19.81 mm
30.16 mm / 21.43 mm

316.01 84.82 02.04 42 Rollers and unworked rings (excluding hardened rings), for the manufacture of single row tapered roller bearings with the Full duty
following dimensions:
Cups
Outside diameter / Width
72.23 mm / 19.84 mm
65.09 mm / 13.97 mm
73.43 mm / 14.73 mm
64.29 mm / 16,67 mm
Cones
Inside diameter / Width
34.92 mm / 25.4 mm
38.1 mm / 18.29 mm
41.27 mm /19.81 mm
30.16 mm / 21.43 mm

316.01 8508.70 01.06 65 Parts, for the manufacture of vacuum cleaners of heading 85.08 Full duty
316.01 8516.80 01.06 64 Electric heating resistors, for the manufacture of automatic washing machines and fan heaters of headings 84.14 and 84.50 Full duty
316.01 8536.50 01.06 61 Switches, for the manufacture of fan heaters and automatic washing machines of headings 84.14 and 84.50 Full duty
316.01 8536.90 01.06 60 Other electrical apparatus, for the manufacture of fan heaters of heading 84.14 Full duty
316.01 85.37 01.04 40 Numerical control systems, for the manufacture of numerically controlled lathes Full duty
316.01 85.44 01.04 46 Insulated electric conductors, for the manufacture of fan heaters of heading 84.14 Full duty
316.01 85.44 02.04 40 Cables, insulated with vinyl chloride polymers, for the manufacture of numerically controlled lathes Full duty
316.01 87.08 01.04 40 Steering wheels and other steering mechanism parts from and including the steering box up to and including the steering link, Full duty
instrument panels with gauges and brake mechanisms (excluding brake drums), for the manufacture of road graders
316.01 87.08 02.04 45 Steering wheels and other steering mechanism parts from and including the steering box up to and including the steering link, Full duty
instrument panels with gauges and brake mechanisms (excluding brake drums), for the manufacture of front-end loaders
316.02 INDUSTRY: PUMPS
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.02 84.81 01.04 43 Discharge control cocks, for the manufacture of electric or hand pumps of a kind commonly used for the delivery of petrol or Full duty
lubricating oil or fuel oil
316.04 INDUSTRY: ELECTRICAL GENERATORS, MOTORS, CONVERTERS (ROTARY OR STATIC), TRANSFORMERS, RECTIFIERS AND RECTIFYING APPARATUS, AND INDUCTORS
316.04 39.21 01.04 44 Polyiamide film Full duty
316.04 68.14 01.04 43 Mica manufacturers Full duty
316.04 70.19 01.04 49 Woven fabrics of rovings of glass fibres (excluding those woven from multifilament rovings), coated with plastics, for the Full duty
manufacture of parts of subheading 8504.90 for electrical transformers
316.04 85.03 01.04 47 Parts of electric motors, for the manufacture of commutator motors Full duty
316.04 85.03 02.04 41 Parts of electric motors, for the manufacture of submersible motors Full duty less 5%
316.04 85.03 03.04 46 Commutators and brush holders, for the manufacture of windscreen and similar wiper motors Full duty
316.04 8544.60 01.06 66 Insulated electric conductors, for a voltage exceeding 1 000 V, for the manufacture of dielectric transformers Full duty

316.05 INDUSTRY: ELECTRIC BATTERIES AND ACCUMULATORS


316.05 00.00 01.00 08 Goods of any description, provided woven fabrics and plates, sheets, film, foil and strip, of plastics, undergoing a further Full duty
process than merely cutting, for the manufacture of battery separator plates
316.05 39.16 01.04 43 Profile shapes, whether or not surface worked but not otherwise worked, of plastics, for use as separator material (excluding Full duty
those for use in the manufacture of 6 or 12 V accumulators suitable for use with motor vehicles)
316.05 39.20 01.04 40 Plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with Full duty
other materials, for use as separator material (excluding those for use in the manufacture of 6 or 12 V accumulators suitable
for use with motor vehicles)
316.05 39.21 01.04 46 Plates, sheets, film, foil and strip, of plastics, for use as separator material (excluding those for use in the manufacture of 6 or Full duty
12 V accumulators suitable for use in motor vehicles)
316.05 3926.90 01.06 64 Strip of polymer of vinyl chloride, perforated Full duty
316.05 70.19 01.04 40 Mats of glass fibre, for use as separator material in the manufacture of 2 cell electric accumulators, 4 V Full duty
316.05 7019.90 01.06 67 Braid of glass fibre Full duty

316.06 INDUSTRY: ELECTRICAL STARTING AND IGNITION EQUIPMENT FOR INTERNAL COMBUSTION ENGINES, AND GENERATORS AND CUT-OUTS FOR USE IN CONJUNCTION WITH SUCH
ENGINES
316.06 00.00 01.00 00 Parts and subassemblies, for the manufacture of starter motors and alternators, under a manufacturing programme approved Full duty
by the Minister of Trade and Industry on the recommendation of the International Trade Administration Commission
316.06 85.11 01.04 42 Distributor parts, for the manufacture or completion thereof Full duty
316.08 INDUSTRY: ELECTRIC FILAMENT LAMPS AND ELECTRICAL DISCHARGE LAMPS (INCLUDING INFRA-RED AND ULTRA-VIOLET LAMPS), AND ARC LAMPS
316.08 8504.10 01.06 69 Electronic ballasts, for the manufacture of fluorescent discharge lamps (excluding ultra-violet lamps) of tariff subheading Full duty
8539.31.90, with a power rating of 5 W or more but not exceeding 23 W
316.08 85.39 01.04 46 Mountings, filaments, caps and leading-in wires, for the manufacture of electric filament lamps of voltages not exceeding 24 V Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.08 85.39 02.04 40 Glass envelopes, equipped with mountings, filaments and leading-in wires, for the manufacture of electric filament lamps Full duty
(excluding stop light and tail light filament lamps, whether or not combined, flicker light filament lamps and reversing light
filament lamps, for vehicles) of voltages not exceeding 24 V
316.08 85.39 03.04 45 Filaments, leading-in wires and quartz burners, for the manufacture of electric discharge lamps Full duty
316.08 85.39 04.04 41 Filaments, leading-in wires and caps, for the manufacture of electric filament lamps Full duty
316.09 INDUSTRY: ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS;
ELECTRO-THERMIC HAIR-DRESSING APPARATUS (FOR EXAMPLE, HAIR DRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS;
OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES;
ELECTRIC HEATING RESISTORS (EXCLUDING THOSE OF HEADING 85.45)
316.09 3208.90 01.06 66 Paints and varnishes, dispersed or dissolved in a non-aqueous medium, for the manufacture of electric smoothing irons and Full duty
electric frying pans of heading 85.16
316.09 3209.90 01.06 66 Paints and varnishes, dispersed or dissolved in an aqueous medium, for the manufacture of electric frying pans and electric Full duty
kettles of heading 85.16
316.09 3926.90 01.06 61 Components of silicones, for the manufacture of electric smoothing irons, electric frying pans and electric kettles of heading Full duty
85.16
316.09 4016.93 01.06 61 Gaskets, washers, seals and other seals of vulcanised rubber for the manufacture of electric smoothing irons, pressure Full duty
cookers and electric kettles of heading 85.16
316.09 6814.10 01.06 60 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support, for the manufacture of electrical Full duty
heating resistors
316.09 70.06 01.04 44 Glass panels, for the manufacture of electric stoves, electric ovens and cooking surface hobs of heading 85.16 Full duty
316.09 7007.19 01.06 62 Toughened (tempered) safety glass, for the manufacture of warmer trays, buffet trolleys, glass-top hobs and glass-top stoves Full duty
of heading 85.16
316.09 7007.19 02.06 67 Borosilicate glass, for the manufacture of electrical cooking surface hobs of heading 85.16 Full duty
316.09 7013.49 01.06 63 Glass jugs, for the manufacture of electric coffee makers of heading 85.16 Full duty
316.09 73.18 01.04 42 Screws, bolts, nuts and washers, of iron or steel, for the manufacture of electric stoves, electric smoothing irons, electric frying Full duty
pans, electric hot trays, grillers, electric ovens, cooking surface hobs, solid hot plates, electric kettles, hair dryers and
microwave ovens of heading 85.16
316.09 8302.10 01.06 60 Hinges of base metal, for the manufacture of electric ovens of heading 85.16 Full duty
316.09 8516.80 01.06 69 Electric heating resistors, for the manufacture of electric smoothing irons, electric frying pans, electric hot trays, sandwich Full duty
makers, electric coffee makers, glass-top hobs, glass-top stoves and jug kettles with plastic bodies of heading 85.16
316.09 8516.80 02.06 63 Electric heating resistors with a rated heating capacity not exceeding 1 000 Watt, for the manufacture of single or double Full duty
spiral-plate tabletop cookers of heading 85.16
316.09 8516.80 03.06 68 Electric heating resistors, for the manufacture of solid-plate stoves, solid-plate hobs and solid-plate tabletop cookers of Full duty
heading 85.16
316.09 8516.90 01.06 66 Parts, for the manufacture of electric hot trays, glass top hobs and glass top stoves, of heading 85.16 Full duty
316.09 8516.90 02.06 60 Glass lids, for the manufacture of electric frying pans of heading 85.16 Full duty
316.09 8516.90 03.06 65 Solid plates, for the manufacture of stoves, hobs and tabletop cookers of heading 85.16 Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.09 8536.50 01.06 66 Switches, for the manufacture of electric smoothing irons, solid hot plates, electric kettles and electric coffee makers of Full duty
heading 85.16
316.09 8536.61 01.06 61 Lampholders, for the manufacture of microwave ovens, electric stoves and electric ovens of heading 85.16 Full duty
316.09 8536.69 01.06 67 Plugs and sockets, for the manufacture of electric kettles and hair dryers of heading 85.16 Full duty
316.09 8536.90 01.06 65 Other electrical apparatus, for the manufacture of electric smoothing irons, grillers, solid hot plates, sandwich makers, electric Full duty
stoves, electric ovens, cooking surface hobs and electric kettles of heading 85.16
316.09 85.44 01.04 40 Insulated electric conductors, for the manufacture of electric smoothing irons, electric frying pans, grillers, solid hot plates and Full duty
sandwich makers of heading 85.16
316.09 9032.10 01.06 66 Thermostats, for the manufacture of microwave ovens, electric stoves, electric smoothing irons, electric frying pans, electric Full duty
hot trays, grillers, solid hot plates, domestic sandwich makers and electric coffee makers of heading 85.16
316.09 9405.91 01.06 62 Parts of lamps and lighting fittings, of glass, for the manufacture of microwave ovens, electric stoves and electric ovens of Full duty
heading 85.16

316.10 INDUSTRY: RADIOS, GRAMOPHONES AND MAGNETIC SOUND RECORDING AND REPRODUCING APPARATUS AND COMPONENTS
316.10 85.00 01.02 28 Rectifiers and parts thereof Full duty less 5%
316.10 85.00 02.02 22 Loudspeakers (excluding those mounted in cabinets) with a maximum cross-sectional dimension of the cone section not Full duty
exceeding 100 mm or of a value for duty purposes exceeding 200c each; parts of loudspeakers
316.10 85.00 03.02 27 Circuit boards or sheets (excluding those of metal) not fitted with components; aerials, ferrite rods, tuners, vibrators and Full duty less 5%
variometers; parts thereof
316.10 85.00 04.02 21 Potentiometers, resistors and switches; parts thereof Full duty less 5%
316.10 85.00 05.02 26 Control knobs Full duty less 5%
316.10 85.19 01.04 40 Record-players and automatic record changers, not mounted in cabinets or the like Full duty
316.10 85.19 02.04 45 Tape decks, not mounted in cabinets or the like Full duty
316.11 INDUSTRY: INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR
NOT FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR
FITTED WITH CONNECTORS
316.11 00.00 01.00 09 Goods of any description (excluding electrical cable of subheading 8544.49), for the manufacture of ignition wiring sets and Full duty
other wiring sets of a kind used in vehicles, aircraft or ships of subheading 8544.30
316.11 32.08 01.04 47 Enamels, based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous Full duty
medium, for the manufacture of insulated electric copper wire
316.11 39.01 01.04 48 Polyethylene, in primary forms, cross-linkable, for use as insulation or screening in the manufacture of electric cables of Full duty
heading 85.44
316.11 3916.90 01.06 60 Profile shapes of plastics (excluding those of polymers of ethylene and polymers of vinyl chloride), for the manufacture of Full duty
optical fibre cables
316.11 39.19 01.04 43 Polyamide film Full duty
316.11 39.20 01.04 40 Polyamide film Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.11 39.21 01.04 47 Polyamide film Full duty
316.11 52.04 01.04 47 Cotton yarn Full duty less 12%
316.11 52.05 01.04 43 Cotton yarn Full duty less 12%
316.11 52.06 01.04 45 Cotton yarn Full duty less 12%
316.11 52.07 01.04 46 Cotton yarn Full duty less 12%
316.11 59.06 01.04 45 Rubberised textile fabrics Full duty
316.11 68.14 01.04 46 Electrical insulating tape, of mica Full duty
316.11 8536.69 01.06 60 Plug inserts without casings and socket inserts without outer casings, for use in the manufacture of insulated electric cables Full duty
fitted with a plug moulded to the one side and a socket moulded to the other side, for a voltage not exceeding 250 V,
classifiable under tariff subheading 8544.42
316.13 INDUSTRY: INTERNAL COMBUSTION PISTON ENGINES (EXCLUDING MOTOR CYCLE ENGINES) AND PARTS THEREOF
316.13 39.26 01.04 42 Articles of plastics (excluding hose clamps) Full duty
316.13 40.09 01.04 42 Tubes, pipes and hoses, of vulcanised rubber (excluding hard rubber) with or without their fittings Full duty
316.13 40.10 01.04 47 Transmission belts, of vulcanised rubber Full duty
316.13 40.16 01.04 48 Articles of vulcanised rubber (excluding hard rubber) Full duty
316.13 48.23 01.04 42 Paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; articles of paper pulp, paper, Full duty
paperboard, cellulose wadding or webs of cellulose fibres
316.13 49.08 01.04 49 Transfers (decalcomanias) Full duty
316.13 73.04 01.04 42 Tubes, pipes and hollow profiles, seamless, of iron (excluding cast iron) or steel Full duty
316.13 73.06 01.04 42 Tubes, pipes and hollow profiles, of iron or steel Full duty
316.13 73.07 01.04 49 Tubes or pipe fittings, of iron or steel Full duty
316.13 73.15 01.04 40 Timing chains, of iron or steel Full duty
316.13 73.18 01.04 40 Screws, bolts, nuts, rivets, cotters, cotterpins, washers (including spring washers) and screw studs, of iron or steel Full duty
316.13 73.20 01.04 43 Springs, of iron or steel Full duty
316.13 73.26 01.04 41 Articles of iron or steel (excluding hose clamps) Full duty
316.13 74.00 01.02 27 Copper and articles thereof (excluding hose clamps) Full duty
316.13 76.00 01.02 24 Aluminium and articles thereof (excluding hose clamps) Full duty
316.13 84.09 01.04 48 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08 Full duty
316.13 84.14 01.04 40 Fans and parts thereof Full duty
316.13 84.21 01.04 46 Filters (air, fuel and oil) Full duty
316.13 84.81 01.04 43 Taps, cocks, valves and similar appliances Full duty
316.13 84.83 01.04 46 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08 Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.13 84.84 01.04 42 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or Full duty
assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings
316.13 85.11 01.04 45 Electrical ignition and starting equipment of a kind used for spark-ignition or compression ignition internal combustion engines Full duty
(excluding starter motors with an outside polehousing diameter not exceeding 150 mm, sparking plugs, 12 V dynamos which
develop a maximum of 30 A, 12 V and 24 V alternators of a mass not exceeding 7 kg, cutouts and ignition coils)
316.13 85.36 01.04 46 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (excluding Full duty
starter motor solenoid switches), for a voltage not exceeding 1 000 V
316.13 85.44 01.04 48 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, Full duty
whether or not fitted with connectors
316.13 87.08 01.04 42 Clutch and torque converter housings; mounting brackets, insulators and governors Full duty
316.15 INDUSTRY: PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA
316.15 39.19 01.04 40 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of polymers of vinyl chloride, of a thickness not Full duty
exceeding 0,85 mm, for the manufacture of cards incorporating a magnetic stripe of subheading 8523.21
316.15 3920.4 01.05 52 Other plates, sheets, film, foil and strip, of polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or Full duty
similarly combined with other materials, of a thickness exceeding 0,85 mm for the manufacture of cards incorporating a
magnetic stripe of subheading 8523.21
316.15 3920.6 01.05 57 Other plates, sheets, film, foil and strip, of polycarbonates, alkyd resins, polyallyl esters or other polyesters, non-cellular and Full duty
not reinforced, laminated, supported or similarly combined, with other materials, of a thickness not exceeding 0,85 mm, for the
manufacture of cards incorporating a magnetic stripe of subheading 8523.21

316.15 39.21 01.04 44 Other plates, sheets, film, foil and strip, of polymers of vinyl chloride, of a thickness not exceeding 0,85 mm, for the Full duty
manufacture of cards incorporating a magnetic stripe of subheading 8523.21
316.17 INDUSTRY: RECEPTION APPARATUS FOR TELEVISION, AND PARTS THEREOF
316.17 00.00 04.00 03 Goods of any description (excluding mounted or populated circuit boards, picture tubes fitted with components other than the Full duty
deflection coil and cabinets fitted with components and any apparatus classifiable in tariff heading 85.28 and other electric
conductors, for a voltage not exceeding 1 000 V, fitted with connectors classifiable in tariff subheading 8544.42), for the
manufacturing of reception apparatus for television incorporating a cathode-ray tube (CRT) classifiable in tariff heading
8528.72.20 and 8528.73.20, whether or not combined in the same housing with radio-broadcasting receivers or sound or video
recording or reproducing apparatus
316.17 00.00 05.00 08 Goods of any description (excluding mounted or populated circuit boards and display panels, irrespective of their degree of Full duty
completion, any other apparatus classifiable in heading 85.28 and other electric conductors, for a voltage not exceeding 1 000
V, fitted with connectors classifiable in tariff subheading 8544.42), at such times, in such quantities and under such conditions
as the International Trade Administration Commission may allow by specific permit, for the manufacture of reception apparatus
for television incorporating a display other than a cathode-ray tube (CRT) classifiable in subheadings 8528.72.90 and
8528.73.90, whether or not combined in the same housing with radio-broadcasting receivers or sound or video recording or
reproducing apparatus
316.17 00.00 06.00 02 Goods of any description (excluding goods of heading 85.28, mounted or populated circuit boards and other electric Full duty
conductors, for a voltage not exceeding 1 000 V, fitted with connectors classifiable in tariff subheading 8544.42), used in the
manufacture of reception apparatus for television not designed to incorporate a video display or screen, classifiable in tariff
subheading 8528.71, at such times, in such quantities and subject to such conditions as the International Trade Administration
Commission may allow by specific permit
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.17 76.08 01.04 43 Tubes of aluminium, round, of a wall thickness not exceeding 1,1 mm and with an outside diameter of 6,5 mm or more but not Full duty
exceeding 16 mm, for the manufacture of antennas
316.17 76.08 02.04 48 Tubes of aluminium (excluding round), of a wall thickness not exceeding 1,1 mm and of which no cross-sectional dimension Full duty
exceeds 30 mm, for the manufacture of antennas

316.17 85.24 01.04 46 Display panels (excluding any apparatus classifiable in heading 85.28) not equipped or presented with mounted or populated Full duty
circuit boards designed for purposes other than pixel control, and inverters, whether or not incorporating a back lighting unit
but not equipped or presented with any other components, at such times, in such quantities and under such conditions as the
International Trade Administration Commission may allow by specific permit, for the manufacture of reception apparatus for
television, classifiable in subheadings 8528.72.90 and 8528.73.90, provided that the Commission is satisfied that the
manufacturing process for reception apparatus for television includes the mounting and populating of unpopulated (blank)
circuit boards
316.18 INDUSTRY: ELECTRIC INSULATING PRODUCTS
316.18 39.19 01.04 46 Polyamide film Full duty
316.18 39.20 01.04 43 Polyamide film Full duty
316.18 39.20 02.04 48 Polyvinyl fluoride film Full duty
316.18 39.21 01.04 47 Polyamide film Full duty
316.18 39.21 02.04 44 Polyvinyl fluoride film Full duty
316.18 56.03 01.04 48 Nonwovens of polyamide fibres Full duty
316.18 68.14 01.04 49 Reconstituted mica, in rolls or in sheets Full duty
316.18 70.19 01.04 44 Woven fabrics of glass fibre, of a thickness not exceeding 0.15 mm Full duty
316.18 70.19 02.04 49 Glass fibre fabrics (not woven) Full duty
316.19 INDUSTRY: ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS
316.19 73.18 01.04 40 Machine screws, of iron or steel, for the manufacture of terminals Full duty
316.19 8535.30 01.06 63 Push button switches, for the manufacture of earth leakage relays Full duty
316.19 8538.90 02.06 60 Parts of goods of headings 85.35 and 85.37, for the manufacture of switchgear and automatic circuit breakers for a voltage not Full duty less 5%
exceeding 1 kV

316.20 INDUSTRY: ELECTRIC OR LASER-OPERATED WELDING, BRAZING, SOLDERING OR CUTTING MACHINES AND APPARATUS
316.20 74.07 01.04 45 Wrought bars and rods of copper, for the manufacture of resistance welding electrodes Full duty
316.20 74.08 01.04 41 Copper wire, for the manufacture of resistance welding electrodes Full duty
316.20 74.09 01.04 48 Wrought plates, sheets and strip, of copper, for the manufacture of electric resistance welding machines and apparatus Full duty
316.20 85.04 01.04 42 Electrical transformers, for the manufacture of resistance welding machines Full duty

316.21 INDUSTRY: TRANSISTOR AND ELECTRONIC INTEGRATED CIRCUITS


Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.21 28.06 01.04 41 Hydrogen chloride (hydrochloric acid), for the manufacture of electronic integrated circuits Full duty
316.21 3705.00.9 01.07 77 Photographic plates and film, exposed and developed (excluding cinematographic film), for the manufacture of electronic Full duty
integrated circuits
316.21 38.24 01.04 40 Dye bonding paste, for the manufacture of electronic integrated circuits Full duty
316.21 39.19 01.04 41 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of polymers of vinyl chloride, of a thickness not Full duty
exceeding 0,85 mm, for the manufacture of cards incorporating an electronic integrated circuit ("smart" cards) of subheading
8523.52
316.21 3919.10 01.06 69 Self-adhesive film, in rolls, of polymers of vinyl chloride, of a width not exceeding 20 cm and of a thickness not exceeding Full duty
0,05 mm, for the manufacture of electronic integrated circuits
316.21 3920.4 01.05 53 Other plates, sheets, film, foil and strip, of polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or Full duty
similarly combined with other materials, of a thickness not exceeding 0,85 mm, for the manufacture of cards incorporating an
electronic integrated circuit ("smart" cards) of subheading 8523.52
316.21 3920.6 01.05 58 Other plates, sheets, film, foil and strip, of polycarbonates, alkyd resins, polyallyl esters or other polyesters, non cellular and Full duty
not reinforced, laminated, supported or similarly combined with other materials, of a thickness not exceeding 0,85 mm, for the
manufacture of cards incorporating an electronic integrated circuit ("smart"cards) of subheading 8523.52
316.21 39.21 01.04 45 Other plates, sheets, film, foil and strip, of polymers of vinyl chloride, of a thickness not exceeding 0,85 mm, for the Full duty
manufacture of cards incorporating an electronic integrated circuit ("smart" cards) of subheading 8523.52
316.22 INDUSTRY: STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS): ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET); ELECTRICAL RESISTORS (INCLUDING
RHEOSTATS AND POTENTIOMETERS) (EXCLUDING HEATING RESISTORS); PRINTED CIRCUITS; DIODES, TRANSISTORS AND SIMILAR SEMICONDUCTOR DEVICES,
PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS, WHETHER OR NOT ASSEMBLED
IN MODULES OR MADE UP INTO PANELS, LIGHT EMITTING DIODES; MOUNTED PIEZO-ELECTRIC CRYSTALS; ELECTRONIC INTEGRATED CIRCUITS AND MICRO-ASSEMBLIES
316.22 00.00 01.00 09 Goods of any description, for the manufacture of static converters Full duty
316.22 00.00 02.00 03 Goods of any description, for the manufacture of electrical capacitors Full duty
316.22 00.00 03.00 08 Goods of any description, for the manufacture of photosensitive semi-conductor devices including photovoltaic cells Full duty
316.23 INDUSTRY: MONITORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS
316.23 00.00 01.00 00 Goods of any description (excluding mounted or populated circuit boards and display panels, irrespective of their degree of Full duty
completion and any apparatus classifiable in heading 85.28), at such times, in such quantities and under such conditions as
the International Trade Administration Commission may allow by specific permit, for the manufacture of monitors not
incorporating television reception apparatus, classifiable in tariff subheadings 8528.52.90 and 8528.59.90
316.23 85.24 01.04 47 Display panels (excluding any apparatus classifiable in heading 85.28) not equipped or presented with mounted or populated Full duty
circuit boards designed for purposes other than pixel control, and inverters, whether or not incorporating a back lighting unit
but not equipped or presented with any other components, at such times, in such quantities and under such conditions as the
International Trade Administration Commission may allow by specific permit, for the manufacture of monitors not incorporating
television reception apparatus classifiable in tariff subheadings 8528.52.90 and 8528.59.90, provided that the Commission is
satisfied that the manufacturing process for monitors not incorporating television reception apparatus includes the mounting
and populating of unpopulated (blank) circuit boards
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
316.23 85.24 02.04 41 Display panels (excluding any apparatus classifiable in heading 85.28), not equipped or presented with mounted or populated Full duty less 12,2%
circuit boards designed for purposes other than pixel control, and inverters, whether or not incorporating a back lighting unit
but not equipped or presented with any other components, at such times, in such quantities and under such conditions as the
International Trade Administration Commission may allow by specific permit, for the manufacture of monitors not incorporating
television reception apparatus, classifiable in tariff subheadings 8528.52.90 and 8528.59.90
317.00 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
NOTES:
1. Components imported separately (for example, as a reserve supply for replacing damaged components or as components not forming part of imported unassembled, complete or
incomplete vehicles) for use in terms of the provisions of item 317.03, 317.04 or 317.05, shall be entered under the appropriate tariff heading of Schedule No. 1 and under the rebate
provision applicable to the components as if imported as parts of the unassembled vehicles in which they are to be incorporated.
2. Vehicle manufacturers registered in terms of rebate item 317.03 or 317.04 and importing components of Chapter 98 may not register for the purposes of rebate item 317.02 or clear
components in terms of rebate item 317.02.
317.02 INDUSTRY: MOTOR VEHICLES (GENERAL)
317.02 00.00 01.00 03 Components for the manufacture of cabs Full duty
317.02 00.00 02.00 04 Components (excluding chasis fitted with engines), for the manufacture of motor vehicles, for the transport of ten or more Full duty
persons, including the driver, with compression ignition internal combustion piston engines (diesel or semi-diesel) fitted with
interior parcel racks, footrests, coat hooks, magazine receptacles, reclining seats, armrests, microphone and radio or cassette
equipment, airconditioning with individual controls, pneumatic plug doors and individual reading lights, chemical toilet,
washbasin and refrigerator, of subheading 8702.10
317.02 00.00 03.00 09 Components, for the manufacture of shuttle cars for use in underground mines, low-construction flame-proof vehicles, Full duty
equipped with control mechanisms both in the front and rear, for use in underground mines
317.02 00.00 04.00 03 Components, for the manufacture of off-the-road logging trucks Full duty
317.02 00.00 05.00 08 Goods of any description (excluding two-wheeled tractors and trailers whether or not presented together and excluding chassis Full duty
fitted with engines) for the manufacture of dumpers of subheading 8704.10
317.02 39.21 02.04 42 Plates, sheets, film and foil, of plastics (excluding paper coated with plastics, polyvinyl chloride film of a thickness not Full duty
exceeding 1.27 mm and flexible cellular polyvinyl chloride of a thickness not exceeding 8 mm)
317.02 40.11 01.04 43 Radial ply pneumatic tyres, of a mass exceeding 140 kg, for the manufacture of dumpers (excluding light dumpers) Full duty
317.02 83.02 01.04 47 Door furniture, hand rail support brackets, luggage or parcel rail brackets and door gear mechanisms, for omnibuses Full duty
317.02 87.04 01.04 44 Chassis fitted with cabs, for the manufacture of fire fighting vehicles Full duty
317.02 8704.23 01.06 64 Chassis fitted with cabs, with front- and rearwheel drive, with two frontwheel and two rearwheel driving axles, imported with or Full duty
incorporating internal combustion piston engines with a cubic displacement of not less than 18 000 cm² and with a vehicle
mass of not less than 20 000 kg, for the equipment with breakdown and crane equipment manufactured in the common
customs area
317.02 87.06 02.04 41 Chassis fitted with engines, for the manufacture of fire fighting vehicles of subheading 8705.30 Full duty
317.02 87.08 01.04 48 Metal skeletal framework (excluding windows), assembled or unassembled, destination boxes, destination or route blind Full duty
mechanisms and numbered blinds, for omnibuses
317.02 87.08 02.04 44 Auxiliary gear-boxes (with twin take-off), differentials and axles, for the equipment of motor vehicles with third axles for direct Full duty
drive
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.03 INDUSTRY: SPECIFIED MOTOR VEHICLES
NOTES:

This item and the Notes thereto provide for the implementation of the Automotive Production and Development Programme (APDP) introduced by the International Trade Administration
Commission of South Africa (ITAC).

1. Acronyms and definitions

For the purpose of this item, the following acronyms and definitions will have the meaning assigned to them in this note:
1.1 Acronyms
APDP - Automotive Production and Development Programme CSP - Company Specific Percentage IRCC - Import Rebate Credit Certificate ITAC - The International Trade Administration
Commission of South Africa MIDP - Motor Industry Development Programme PRCC - Production Rebate Credit Certificate SACU - Southern African Customs Union SARS - South African
Revenue Service VAA - Volume Assembly Allowance VAT - Value-Added-Tax

1.2 Definitions

"automotive tooling" means-

(a) dies for drawing or extruding metal, of subheading 8207.20;


(b) tools for pressing, stamping or punching, of subheading 8207.30;
(c) work holders of subheading 8466.20;
(d) assembly jigs and assembly lines, of subheading 8479.89; and
(e) injection moulds, moulding patterns and moulds of heading 84.80, where the principal use is for the manufacture of specified motor vehicles, heavy vehicles as defined in Note 1 to
rebate item 317.07 and automotive components for such motor vehicles.

"Form C1" means a Form C1 as defined in the ITAC Regulations.


"imported component value" means the value for customs duty purposes of any imported original equipment components imported by the registrant or imported by or received from
any person in SACU and used in the manufacture or assembly of original equipment components or specified motor vehicles.
"guidelines" means the guidelines issued by ITAC.
"original equipment components" means components classifiable in Chapter 98 of Schedule No. 1.
"registrant" means a person registered under this item. "regulation" means regulations made in terms of section 59 of the International Trade Administration Act, No. 71 of 2002.
"specified motor vehicles" means -

(a) road tractors or semi-trailers of subheading 8701.20 of a vehicle mass not exceeding 1 600 kg;
(b) motor vehicles for the transport of ten or more persons, including the driver, of heading 87.02, of a vehicle mass not exceeding 2 000 kg (excluding those of subheading 8702.10.10);
(c) motor cars (including station wagons) of heading 8703;
(d) motor vehicles for the transport of goods of heading 87.04 of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg or of a mass not exceeding 1 600 kg or of a
G.V.M. not exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles for use in underground mines and off-the-road logging
trucks); and
(e) chassis fitted with engines of heading 87.06, of a mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg (excluding those for shuttle cars and low construction flame-
proof vehicles, for use in underground mines and off-the-road logging trucks).

"the Act" means "this Act" as defined in section 1 of the Customs and Excise Act, No. 91 of 1964.
"VAA" means the following percentages of the value for VAA purposes:

a) 20 per cent from 1 January 2013;


b) 19 per cent from 1 January 2014;
c) 18 per cent from 1 January 2015; and
d) with effect from 1 January 2016, according to the following sliding scale depending on the number of units produced-
(i) 10 per cent for 10 000 units or more but not more than 14 999 units;
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(ii) 11 per cent for 15 000 units or more but not more than 19 999 units;
(iii) 12 per cent for 20 000 units or more but not more than 24 999 units;
(iv) 13 per cent for 25 000 units or more but not more than 29 999 units;
(v) 14 per cent for 30 000 units or more but not more than 34 999 units;
(vi) 15 per cent for 35 000 units or more but not more than 39 999 units;
(vii) 16 per cent for 40 000 units or more but not more than 44 999 units;
(viii) 17 per cent for 45 000 units or more but not more than 49 999 units; and
(ix) 18 per cent for 50 000 units or more;

"value for VAA purposes" means the value, determined on the basis prescribed in Note 7.1, for the cumulative amount of all specified motor vehicles produced in terms of this item,
during the most recent four quarters and ready for sale.

2. Registration
2.1 Applicants under this rebate item shall submit a letter of approval from ITAC confirming qualification for participation together with the application.

3. Submission of accounts
3.1 Registrants under this rebate item shall submit accounts in the following manner:

(a) A quarterly account (DA 199) to the SARS customs office in which area of control the premises is registered and bring any customs duty and additional VAT to account at that office
within 30 days from the closing date of the accounting period, but not later than the penultimate official working day following the period of three months during which the closing date
of the account occurs.
(b) For the purposes of this item the accounting periods shall be for four periods of three months each commencing on 1 January each year.
(c) The registrant shall not be entitled to the deferment of additional VAT, other than the 30 days provided for in (a) above.

3.2 When the registrant becomes aware of an error in the account submitted, the registrant must amend the account as soon as reasonably possible by -

(a) completing a form (DA 199A) for the quarter affected by the amendment;
(b) adjusting all forms affected by the amendment;
(c) submitting form (DA 199A), adjusted forms and payment of any customs duty and additional VAT together with an explanation of the reasons for the amendment to the SARS
customs office referred to in Note 3.1(a).

4. Original equipment components imported by the registrant 4.1 The registrant shall clear all original equipment components for the manufacture of specified motor vehicles, under
Chapter 98 of Schedule No. 1.
4.2 All such original equipment components shall -

(a) on importation be cleared under procedure code "Placement of goods under the 'Processing for Home Use' procedure"; or
(b) if cleared on importation for storage and stored in a licensed customs and excise storage warehouse, be cleared before removal for use under procedure code "Processing for Home
Use" of goods, previously placed under "Warehousing" procedure; and
(c) when cleared as contemplated in paragraphs (a) or (b), pay VAT on the value for customs duty purposes as if a "full duty" extent of rebate applies.

4.3 The value for customs duty purposes of all original equipment components shall be included in the quarter during which such components were cleared under the procedure code
'Processing for Home Use'.

5. Original equipment components supplied to the registrant 5.1 A registrant must ensure and produce proof if required that the Form C1 completed by the supplier of original
equipment components correctly declares the imported component value.
5.2 (a)The imported component value on the Form C1 completed by a SACU supplier and received by the registrant during a quarter shall be recorded in the ensuing quarter
irrespective of whether it has been used in production as yet or paid for; and
(b)The imported component value on the Form C1 shall be deducted by the registrant in the quarter when the original equipment components are -
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(i) incorporated into original equipment components and exported;
(ii) used in the manufacture of specified motor vehicles and exported;
(iii) transferred to parts and accessories; or
(iv) destroyed under customs supervision.

5.3 (a) Registrants shall be liable for any customs duty underpaid resulting from the under declaration of the imported component value on Form C1.
(b) If ITAC reports any amendments to Form C1, the quarterly account to which it relates must be amended as may be necessary to give effect to the amendment reported, including
payment of any customs duty due.
(c) If Form C1 is not obtained or duly completed, the price at which the original equipment components were purchased by the registrant shall be deemed to be the imported component
value in respect of the original equipment components.
(d) Any incorrect information supplied on Form C1 can render the whole document null and void and may result in the purchase price of all items in such document being regarded as
imported component value.

6. Determination of value for duty and additional VAT


6.1 Determination of the value for the calculation of customs duty and additional VAT on original equipment components imported by the registrant:
(a) The value for customs duty purposes of original equipment components cleared under Chapter 98 during a quarter, less the value for customs duty purposes of the original
equipment components-

(i) in unopened containers or unit load devices, provided that the value for customs duty purposes of such components in containers or unit load devices not opened shall be carried
forward as an opening balance to the ensuing quarter;
(ii) used in the manufacture of original equipment components and supplied to other registrants in terms of this rebate item;
(iii) used in the manufacture of specified motor vehicles and exported;
(iv) used in the manufacture of original equipment components and exported;
(v) returned to the overseas suppliers;
(vi) transferred to the parts and accessories division;
(vii) destroyed under customs supervision.

(b) If the deductions specified in subparagraphs (i) to (vii) exceed the value for customs duty purposes of imported original equipment components the value must be reduced to nil.
(c) For the purposes of Notes 6.1(a)(iii) and (iv) registrants may carry forward any excess value for customs duty purposes of original equipment components imported and used in
exports during a quarter to -

(i) the ensuing quarter; and


(ii) such further quarters as the Commissioner may allow in exceptional circumstances.

6.2 Determination of the value for the calculation of the customs duty and additional VAT on original equipment components received by the registrant:

(a) The imported component value of original equipment components received from any person in SACU during the previous quarter less the imported component value of original
equipment components-

(i) used in the manufacture of original equipment components and exported during the current quarter;
(ii) used in the manufacture of specified motor vehicles and exported during the current quarter;
(iii) transferred to the parts and accessories division during the current quarter; and
(iv) destroyed under customs supervision during the current quarter.

(b) If the deductions specified in subparagraphs (i) to (iv) exceed the imported component value of original equipment components received the value must be reduced to nil.
(c) For the purposes of Notes 6.2(a)(i) and (ii) registrants may carry forward any excess value for customs duty purposes of original equipment components imported and used in
exports during a quarter to -

(i) the ensuing quarter; and


Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(ii) such further quarters as the Commissioner may allow in exceptional circumstances.

7. Deductions
7.1 The value for VAA purposes for any quarter shall be -

(a) in the case of specified motor vehicles manufactured for the SACU market, the recommended retail list price (including options), (exclusive of VAT, excise duty in terms of Section B
of Part 2 of Schedule No. 1 and environmental levy in terms of Sections D and E in Part 3 of Schedule No. 1) applicable to such motor vehicle(s) at the time of production thereof and
ready for sale; or
(b) in the case of specified motor vehicles exported outside the SACU, the "price free on board" as contemplated in section 72 of the Act;
(c) less in respect of each of paragraphs (a) and (b), a CSP(s) on a quarterly basis.

7.2 A registrant shall not receive or be entitled to utilise VAA for the quarter for which the account is submitted, unless a CSP has been determined by ITAC.

7.3 The VAA of specified motor vehicles shall be declared -


(a) when designated for export, but not exported at the end of a quarter, as the recommended retail list price on form DA 199.04A for that quarter; and
(b) when exported-

(i) as the "price free on board value" in the quarterly account during which the export took place on form DA199.04B; and
(ii) the recommended retail list price mentioned in (a) on form DA199.02.

7.4 ITAC will inform the Commissioner of any amendments to a CSP as a result of which the quarterly accounts must be amended.
7.5 The Commissioner may, in the case of any model for which a recommended retail list price contemplated in paragraph 7.1 is not available, determine a value in terms of section 69(3)
of the Act.
7.6 The VAA in any quarter shall firstly be utilized, if applicable, to reduce the value as calculated in terms of Notes 6.1 and 6.2.
7.7 "Excess VAA" shall be calculated as follows:

(a) The balance of any excess VAA brought forward from the previous quarter;
(b) less any excess VAA utilised under rebate item 460.17 for this quarter;
(c) plus the VAA for this quarter;
(d) less the VAA utilised to offset the duty liability calculated in terms of Note 8.1(d) for this quarter.

7.8 Any excess VAA may be utilised to reduce the value for customs duty purposes of specified motor vehicles imported under rebate item 460.17 in the next quarter, provided that -
(a) prior written approval for the utilisation of such excess VAA shall be obtained from the Commissioner;
(b) the value of the excess VAA shall be reduced by 20 per cent if used on imported fully built-up motor vehicles; and
(c) the remaining balance of any excess VAA shall be the opening balance in the next quarter.

7.9 The VAA or any excess VAA is not tradable or transferable.


7.10 A PRCC may only be used-

(a) by the registrant or other importers in whose name the certificate is issued to apply for rebate in terms of section 75 or a refund provided for in section 76 of the Act; and
(b) to offset the duty liability calculated in terms of note 8.1(e).

7.11 The person in whose name a PRCC is issued shall be liable for any discrepancies in the application for the PRCC for whatever reason, which may result in the issue of an incorrect
certificate and shall remain liable for the customs duty as if no rebate had been allowed.

8. Extent of rebate
8.1 The calculation of the value to determine the extent of rebate shall be -

(a) the value for customs duty purposes of imported original equipment components calculated in terms of Note 6.1;
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(b) plus the imported component value of original equipment components received from any person in SACU calculated in terms of Note 6.2;
(c) plus the VAA calculated in terms of Note 7.3(b) (Form DA 199.02);
(d) less the VAA utilised in terms of Note 7.1 for this quarter; and if any liability remains
(e) less the value of PRCCs to the point that the value is reduced to nil.

8.2 The extent of rebate provided for in this rebate item shall not exceed the customs duty payable on the entry of imported goods under Chapter 98 of Schedule No. 1.
8.3 If any liability remains after the calculation in terms of Note 8.1, the customs duty and additional VAT must be brought to account.

9. Compliance
9.1 The registrant or component supplier must, as applicable, comply with-

(a) this rebate item, rebate items 317.06 and 317.07 of Schedule No. 3, rebate item 460.17 of Schedule No. 4 and refund items 536.00, 537.00 and 538.00 of Schedule No. 5 and the Notes
thereto;
(b) section 75 and any other provisions of the Act;
(c) the regulations;
(d) the guidelines; and
(e) any directives issued by the Commissioner and ITAC.

317.03 98.01 01.04 43 Original equipment components, for the manufacture of road tractors for semi-trailers of subheading 8701.20, of a vehicle Full duty less the duty
mass not exceeding 1 600 kg payable on the value
calculated in terms of Note
8.1
317.03 98.01 02.04 48 Original equipment components, for the manufacture of motor vehicles for the transport of ten or more persons, including the Full duty less the duty
driver, of heading 87.02 of a vehicle mass not exceeding 2 000 kg (excluding those of subheading 8702.10.10) payable on the value
calculated in terms of Note
8.1
317.03 98.01 03.04 42 Original equipment components, for the manufacture of motor cars (including station wagons) of heading 87.03 Full duty less the duty
payable on the value
calculated in terms of Note
8.1
317.03 98.01 05.04 41 Original equipment components, for the manufacture of motor vehicles for the transport of goods of heading 87.04 of a vehicle Full duty less the duty
mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg or a mass not exceeding 1 600 kg or of a G.V.M. not payable on the value
exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles, for use in calculated in terms of Note
underground mines and off-the-road logging trucks) 8.1
317.03 98.01 06.04 46 Original equipment components, for the manufacture of chassis fitted with engines of heading 87.06 of a mass not exceeding Full duty less the duty
1 600 kg or of a G.V.M. not exceeding 3 500 kg (excluding those for motor vehicles of subheading 8704.10, shuttle cars and payable on the value
low construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks) calculated in terms of Note
8.1
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.04 INDUSTRY: SPECIFIED MOTOR VEHICLES (PHASE II)
NOTES:
This item and the Notes thereto provide for the implementation of the Automotive Production and Development Programme Phase II (APDP Phase II) introduced by the International
Trade Administration Commission of South Africa (ITAC).
1. Acronyms and definitions
For the purpose of this item, the following acronyms and definitions will have the meaning assigned to them in this note:
1.1 Acronyms
APDP - Automotive Production and Development Programme
CSP - Company Specific Percentage
ITAC - The International Trade Administration Commission of South Africa
OEM - Light motor vehicle manufacturer registered in terms of Note 1 to Chapter 98 of Schedule No.1 to the Customs Act
PRC - Production Rebate Certificate
PRCC - Production Rebate Credit Certificate
SACU - Southern African Customs Union
SARS - South African Revenue Service
VAA - Volume Assembly Allowance
VALA - Volume Assembly Localisation Allowance
VAT - Value-Added-Tax
1.2 Definitions
"automotive tooling" means-
(a) dies for drawing or extruding metal, of subheading 8207.20;
(b) tools for pressing, stamping or punching, of subheading 8207.30;
(c) work holders of subheading 8466.20;
(d) assembly jigs and assembly lines, of subheading 8479.89; and
(e) injection moulds, moulding patterns and moulds of heading 84.80, where the principal use is for the manufacture of specified motor vehicles, heavy vehicles as defined in Note 1 to
rebate item 317.07 and automotive components for such motor vehicles.
"Form C2" means a Form C2 as defined in the ITAC Regulations.
"imported component and imported raw materials value" means the value for customs duty purposes of any imported original equipment components and raw materials imported by the
registrant or imported by or received from any person in SACU and used in the manufacture or assembly of original equipment components or specified motor vehicles.
"guidelines" means the guidelines issued by ITAC.
"original equipment components" means components classifiable in Chapter 98 of Schedule No. 1.
raw materials means materials not cut to size or shape and not made up suitable for use.
"registrant" means a person registered under this item.
"regulation" means regulations made in terms of section 59 of the International Trade Administration Act, No. 71 of 2002.
"specified motor vehicles" means -
(a) road tractors or semi-trailers of subheading 8701.20 of a vehicle mass not exceeding 1 600 kg;
(b) motor vehicles for the transport of ten or more persons, including the driver, of heading 87.02, of a vehicle mass not exceeding 2 000 kg (excluding those of subheading 8702.10.10);
(c) motor cars (including station wagons) of heading 8703;
(d) motor vehicles for the transport of goods of heading 87.04 of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg or of a mass not exceeding 1 600 kg or of a
G.V.M. not exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles for use in underground mines and off-the-road logging
trucks); and
(e) chassis fitted with engines of heading 87.06, of a mass not exceeding 1 600 kg or of a G.V.M. not exceeding 3 500 kg (excluding those for shuttle cars and low construction flame-
proof vehicles, for use in underground mines and off-the-road logging trucks).
"the Act" means "this Act" as defined in section 1 of the Customs and Excise Act, No. 91 of 1964.
"VALA" means the following percentages of the value for VALA purposes:
From 2026 will be set at 35% of local content for OEM volumes above 10 000 units annually over four rolling quarters
Transition set at -
(a) 40 per cent in 2021;
(b) 39 per cent in 2022;
(c) 38 per cent in 2023;
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(d) 37 per cent in 2024;
(e) 36 per cent in 2025; and
(f) 35 per cent in 2026
"value for VALA purposes" means the value, determined on the basis prescribed in Note 7.1, of all specified motor vehicles produced in terms of this item during four rolling quarters
and ready for sale.
2. Registration
2.1 Applicants under this rebate item shall submit a letter of approval from ITAC confirming qualification for participation together with the application.
3. Submission of accounts
3.1 Registrants under this rebate item shall submit accounts in the following manner:
(a) A quarterly account (DA 199) to the SARS customs office in which area of control the premises is registered and bring any customs duty and additional VAT to account at that office
within 30 days from the closing date of the accounting period, but not later than the penultimate official working day following the period of three months during which the closing date
of the account occurs.
(b) For the purposes of this item the accounting periods shall be for four periods of three months each commencing on 1 January each year.
(c) The registrant shall not be entitled to the deferment of additional VAT, other than the 30 days provided for in (a) above.
3.2 When the registrant becomes aware of an error in the account submitted, the registrant must amend the account as soon as reasonably possible by -
(a) completing a form (DA 199A) for the quarter affected by the amendment;
(b) adjusting all forms affected by the amendment;
(c) submitting form (DA 199A), adjusted forms and payment of any customs duty and additional VAT together with an explanation of the reasons for the amendment to the SARS
customs office referred to in Note 3.1(a).
4. Original equipment components imported by the registrant
4.1 The registrant shall clear all original equipment components for the manufacture of specified motor vehicles, under Chapter 98 of Schedule No. 1.
4.2 All such original equipment components shall -
(a) on importation be cleared under procedure code "Placement of goods under the 'Processing for Home Use' procedure"; or
(b) if cleared on importation for storage and stored in a licensed customs and excise storage warehouse, be cleared before removal for use under procedure code "Processing for Home
Use" of goods, previously placed under "Warehousing" procedure; and
(c) when cleared as contemplated in paragraphs (a) or (b), pay VAT on the value for customs duty purposes as if a "full duty" extent of rebate applies.
4.3 The value for customs duty purposes of all original equipment components shall be included in the quarter during which such components were cleared under the procedure code
'Processing for Home Use'.
5. Original equipment components supplied to the registrant
5.1 A registrant must ensure and produce proof if required that the Form C2 completed by the supplier of original equipment components correctly declares the imported component
value.
(a) The imported component value on the Form C2 completed by a SACU supplier and received by the registrant during a quarter shall be recorded in the ensuing quarter irrespective of
whether it has been used in production as yet or paid for; and
(b) The imported component value on the Form C2 shall be deducted by the registrant in the quarter when the original equipment components are-
(i) incorporated into original equipment components and exported;
(ii) used in the manufacture of specified motor vehicles and exported;
(iii) transferred to parts and accessories; or
(iv) destroyed under customs supervision.
5.2 (a) Registrants shall be liable for any customs duty and additional VAT underpaid resulting from the under declaration of the imported component value on Form C2.
(b) If ITAC reports any amendments to Form C2, the quarterly account to which it relates must be amended as may be necessary to give effect to the amendment reported, including
payment of any customs duty and additional VAT due.
(c) If Form C2 is not obtained or duly completed, the price at which the original equipment components were purchased by the registrant shall be deemed to be the imported component
value in respect of the original equipment components.
(d) Any incorrect information supplied on Form C2 can render the whole document null and void and may result in the purchase price of all items in such document being regarded as
imported component value.
6. Determination of value for duty and additional VAT
6.1 Determination of the value for the calculation of customs duty and additional VAT on original equipment components imported by the registrant:
(a) The value for customs duty purposes of original equipment components cleared under Chapter 98 during a quarter, less the value for customs duty purposes of the original
equipment components-
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(i) in unopened containers or unit load devices, provided that the value for customs duty purposes of such components in containers or unit load devices not opened shall be carried
forward as an opening balance to the ensuing quarter;
(ii) used in the manufacture of original equipment components and supplied to other registrants in terms of this rebate item;
(iii) used in the manufacture of specified motor vehicles and exported;
(iv) used in the manufacture of original equipment components and exported;
(v) returned to the overseas suppliers;
(vi) transferred to the parts and accessories division;
(vii) destroyed under customs supervision.
(b) If the deductions specified in subparagraphs (i) to (vii) exceed the value for customs duty purposes of imported original equipment components the value must be reduced to nil.
(c) For the purposes of Notes 6.1(a)(iii) and (iv) registrants may carry forward any excess value for customs duty purposes of original equipment components imported and used in
exports during a quarter to -
(i) the ensuing quarter; and
(ii) such further quarters as the Commissioner may allow in exceptional circumstances.
6.2 Determination of the value for the calculation of the customs duty and additional VAT on original equipment components received by the registrant:
(a) The imported component value of original equipment components received from any person in SACU during the previous quarter less the imported component value of original
equipment components-
(i) used in the manufacture of original equipment components and exported during the current quarter;
(ii) used in the manufacture of specified motor vehicles and exported during the current quarter;
(iii) transferred to the parts and accessories division during the current quarter; and
(iv) destroyed under customs supervision during the current quarter.
(b) If the deductions specified in subparagraphs (i) to (iv) exceed the imported component value of original equipment components received the value must be reduced to nil.
(c) For the purposes of Notes 6.2(a)(i) and (ii) registrants may carry forward any excess value for customs duty purposes of original equipment components imported and used in
exports during a quarter to -
(i) the ensuing quarter; and
(ii) such further quarters as the Commissioner may allow in exceptional circumstances.
7. Deductions
7.1 The value for VALA purposes for any quarter shall be -
(a) in the case of specified motor vehicles manufactured for the SACU market, the recommended retail list price (including options), (exclusive of VAT, excise duty in terms of Section B
of Part 2 of Schedule No. 1 and environmental levy in terms of Sections D and E in Part 3 of Schedule No. 1) applicable to such motor vehicle(s) at the time of production thereof and
ready for sale; or
(b) in the case of specified motor vehicles exported outside the SACU, the "price free on board" as contemplated in section 72 of the Act;
(c) less in respect of each of paragraphs (a) and (b), a CSP(s) on a quarterly basis.
(d) less all imported contents.
7.2 A registrant shall not receive or be entitled to utilise VALA for the quarter for which the account is submitted, unless a CSP has been determined by ITAC.
7.3 The VALA of specified motor vehicles shall be declared -
(a) when designated for export, but not exported at the end of a quarter, as the recommended retail list price on form DA 199.04A for that quarter; and
(b) when exported-
(i) as the "price free on board value" in the quarterly account during which the export took place on form DA199.04B; and
(ii) the recommended retail list price mentioned in (a) on form DA199.02.
7.4 ITAC will inform the Commissioner of any amendments to a CSP as a result of which the quarterly accounts must be amended.
7.5 The Commissioner may, in the case of any model for which a recommended retail list price contemplated in paragraph 7.1 is not available, determine a value in terms of section 69(3)
of the Act
7.6 The VALA in any quarter shall firstly be utilized, if applicable, to reduce the value as calculated in terms of Notes 6.1 and 6.2
7.7 "Excess VALA" shall be calculated as follows:
(a) The balance of any excess VALA brought forward from the previous quarter;
(b) less any excess VALA utilised under rebate item 460.17 for this quarter;
(c) plus the VALA for this quarter;
(d) less the VALA utilised to offset the duty liability calculated in terms of Note 8.1(d) for this quarter.
7.8 Any excess VALA may be utilised to reduce the value for customs duty purposes of specified motor vehicles imported under rebate item 460.17 in the next quarter, provided that-
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(a) prior written approval for the utilisation of such excess VALA shall be obtained from the Commissioner;
(b the value of the excess VALA shall be reduced by 20 per cent if used on imported fully built-up motor vehicles; and
(c) the remaining balance of any excess VALA shall be the opening balance in the next quarter.
7.9 The VALA or any excess VALA is not tradable or transferable
7.10 A PRC may only be used-
(a) by the registrant or other importers in whose name the certificate is issued to apply for rebate in terms of section 75 or a refund provided for in section 76 of the Act.
7.11 The person in whose name a PRC is issued shall be liable for any discrepancies in the application for the PRC for whatever reason, which may result in the issue of an incorrect
certificate and shall remain liable for the customs duty as if no rebate had been allowed.
8. Extent of rebate
8.1 The calculation of the value to determine the extent of rebate shall be -
(a) the value for customs duty purposes of imported original equipment components calculated in terms of Note 6.1;
(b) plus the imported component value of original equipment components received from any person in SACU calculated in terms of Note 6.2;
(c) plus the VALA calculated in terms of Note 7.3(b) (Form DA 199.02);
(d) less the VALA utilised in terms of Note 7.1 for this quarter; and if any liability remains
8.2 The extent of rebate provided for in this rebate item shall not exceed the customs duty payable on the entry of imported goods under Chapter 98 of Schedule No. 1.
8.3 If any liability remains after the calculation in terms of Note 8.1, the PRC may be utilised to reduce the customs duty before the remaining customs duty and additional VAT are
brought to account.
9. Compliance
9.1 The registrant or component supplier must, as applicable, comply with-
(a) this rebate item, rebate items 317.06 and 317.07 of Schedule No. 3, rebate item 460.17 of Schedule No. 4 and refund items 536.00, 537.00 and 538.00 of Schedule No. 5 and the Notes
thereto;
(b) section 75 and any other provisions of the Act;
(b) the regulations;
(c) the guidelines; and
(d) any directives issued by the Commissioner and ITAC.
10. Transitional Notes
10.1 The value for customs duty purposes of any imported original equipment components in unopened containers and unit load devices carried over from the APDP Phase I second
quarter shall be declared in the third quarter of the 2021 APDP Phase II account as an opening balance on form DA 199.10.
10.2 The registrant's calculation of the foreign currency usage of original equipment components and foreign currency usage in terms of the 2021 APDP Phase II of vehicles and form C1
shall be available for inspection by the Commissioner.
10.3 In instances where components cannot be linked to a form C1 by means of a unique identification number or mark, the principle of "first-in-first-out" will apply in determining the
foreign currency usage in terms of 2021 APDP Phase II per quarter.
10.4 Any excess VAA carried over from quarter 2 of APDP Account may be used to reduce the value for customs duty purposes of original equipment components imported and
imported component value of original equipment components received from any person in SACU as an opening balance in quarter 3 of the APDP Phase II account on form DA199.03.
10.5 Any excess VAA carried forward from the quarter 2 of APDP accounts used for the importation of vehicles in terms of rebate item 460.17 shall be deducted on form DA 199.03 in
quarter 3 of APDP Phase II account.
10.6 PRCC may be used on form DA199.06 B to reduce the value for customs duty purposes of original equipment components imported and imported component value of original
equipment components received from any person in SACU calculated in terms of Notes 6.1 and 6.2 respectively, after any excess VAA and VALA have been used.
10.7 ITAC may publish additional transitional Notes through a Notice in the Government Gazette.
317.04 98.01 01.04 45 Original equipment components, for the manufacture of road tractors for semi-trailers of subheading 8701.20, of a vehicle Full duty less the duty
mass not exceeding 1 600 kg payable on the value
calculated in terms of Note
8.1
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.04 98.01 02.04 47 Original equipment components, for the manufacture of motor vehicles for the transport of ten or more persons, including the Full duty less the duty
driver, of heading 87.02 of a vehicle mass not exceeding 2 000 kg (excluding those of subheading 8702.10.10) payable on the value
calculated in terms of Note
8.1
317.04 98.01 03.04 44 Original equipment components, for the manufacture of motor cars (including station wagons) of heading 87.03 Full duty less the duty
payable on the value
calculated in terms of Note
8.1
317.04 98.01 04.04 49 Original equipment components, for the manufacture of motor vehicles for the transport of goods of heading 87.04 of a vehicle Full duty less the duty
mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg or a mass not exceeding 1 600 kg or of a G.V.M. not payable on the value
exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles, for use in calculated in terms of Note
underground mines and off-the-road logging trucks) 8.1
317.04 98.01 05.04 43 Original equipment components, for the manufacture of chassis fitted with engines of heading 87.06 of a mass not exceeding 1 Full duty less the duty
600 kg or of a G.V.M. not exceeding 3 500 kg (excluding those for motor vehicles of subheading 8704.10, shuttle cars and low payable on the value
construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks) calculated in terms of Note
8.1
317.05 INDUSTRY: TRACTORS (EXCLUDING ROAD TRACTORS)
317.05 00.00 01.00 05 Goods of any description (excluding tractors) Full duty

317.06 INDUSTRY: MOTOR VEHICLE PARTS AND ACCESSORIES


317.06 00.00 01.00 07 Parts, for the manufacture of automatic or semi-automatic gear-boxes (completed with fluid couplings, gear selectors, Full duty
retarders and control systems) and manual gear-boxes
317.06 00.00 02.00 01 Parts and accessories (excluding single row radial ball bearings and single row tapered roller bearings, with an outside Full duty
diameter of 31 mm or more but not exceeding 90 mm), for the manufacture of driving axles
317.06 00.00 03.00 06 Automotive components for use in the manufacture of original equipment components as defined in Chapter 98 of Schedule Full duty
No. 1 for supply to a specified motor vehicle manufacturer registered under rebate item 317.03 imported by component
manufacturers approved by the International Trade Administration Commission.

Provided that -
(i) such component manufacturer shall submit a quarterly return to the Controller regarding all goods entered under this rebate
item together with a schedule supported by copies of bills of material reflecting the actual number of automotive components
used in the manufacture of a specific original equipment component and the actual number of original equipment components
manufactured as well as the quantity of each original equipment component supplied to motor vehicle manufacturers;
(ii) the quarterly return shall be substantiated by statements from motor vehicle manufacturers to whom such components
were supplied with specific reference to the part numbers, description and quantity received in respect of each part number
during the same period; and
(iii) the statements by the motor vehicle manufacturers are certified by a customs and excise officer.

NOTE:
1. For the purposes of this item unless the context indicates otherwise, any expression to which a meaning has been assigned
in item 317.03 has the meaning so assigned.
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.06 00.00 05.00 05 Goods of any description, for use in the manufacture of leather covers, trimmings or the like, whether or not combined with Full duty
backing material, for supply either as made up covers, individual panels or in the form of kits designed for the interior fitment of
motor vehicles, provided that the leather is supplied cut to size and shape
317.06 00.00 06.00 07 Automotive components for use in the manufacture of original equipment components as defined in Chapter 98 of Schedule Full duty
No. 1 for supply to a heavy vehicle manufacturer registered under rebate item 317.07, imported by component manufacturers
approved by the International Trade Administration Commission.
Provided that-
(i) such component manufacturer shall submit a quarterly return to the Controller regarding all goods entered under this rebate
item together with a schedule supported by copies of bills of material reflecting the actual number of automotive components
used in the manufacture of a specific original equipment component and the actual number of original equipment components
manufactured as well as the quantity of each original equipment component supplied to motor vehicle manufacturers;
(ii) the quarterly return shall be substantiated by statements from motor vehicle manufacturers to whom such components
were supplied with specific reference to the part numbers, description and quantity received in respect of each part number
during the same period; and
(iii) the statements by the motor vehicle manufacturers are certified by a customs and excise officer.

NOTE:
1. For the purposes of this item unless the context indicates otherwise, any expression to which a meaning has been assigned
in item 317.03 for APDP I and item 317.04 for APDP II has the meaning so assigned.
317.06 00.00 07.00 04 Automotive components for use in the manufacture of original equipment components as defined in Chapter 98 of Schedule Full duty
No. 1 for supply to a specified motor vehicle manufacturer registered under rebate item 317.04 imported by component
manufacturers approved by the International Trade Administration Commission.
Provided that -
(i) such component manufacturer shall submit a quarterly return to the Controller regarding all goods entered under this rebate
item together with a schedule supported by copies of bills of material reflecting the actual number of automotive components
used in the manufacture of a specific original equipment component and the actual number of original equipment components
manufactured as well as the quantity of each original equipment component supplied to motor vehicle manufacturers;
(ii) the quarterly return shall be substantiated by statements from motor vehicle manufacturers to whom such components
were supplied with specific reference to the part numbers, description and quantity received in respect of each part number
during the same period; and
(iii) the statements by the motor vehicle manufacturers are certified by a customs and excise officer.

NOTE:
1. For the purposes of this item unless the context indicates otherwise, any expression to which a meaning has been assigned
in item 317.04 has the meaning so assigned.

317.06 39.01 01.04 46 Polymers of ethylene of a relative density of 0,94 or more, in primary forms, for the manufacture of fuel tanks Full duty
317.06 3920.30 01.06 61 Plates, sheets, film, foil and strip, of acrylonitrile-butadiene-styrene copolymers (ABS), non-cellular and not reinforced, Full duty
laminated, supported or similarly combined with other materials
317.06 3920.4 01.05 53 Plates, sheets, film, foil and strip, of polymers of vinyl chloride, non-cellular, combined with plates, sheets, film, foil and strip, of Full duty
acrylonitrile butadiene styrene, for the manufacture of dashboards for motor vehicles of subheading 8708.29
317.06 39.21 02.04 48 Plates, sheets, film, foil and strip, cellular, of acrylonitrile-butadiene-styrene copolymers (ABS) Full duty
317.06 3921.13 02.06 62 Plates, sheets, film, foil and strip, cellular, of polyurethane, for the manufacture of sun visors Full duty
317.06 3926.90 01.06 63 Articles of plastics, for the manufacture of brake boosters of a kind used in motor vehicles Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

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Heading
317.06 3926.90 02.06 68 Articles of plastics, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 4011.10 01.06 69 New pneumatic tyres, of rubber, for the manufacture of motor vehicles of a vehicle mass not exceeding 600 kg Full duty
317.06 40.16 01.04 42 Rubber cone seals, for the manufacture of shock absorbers Full duty
317.06 4016.93 01.06 63 Gaskets, washers and other seals of vulcanised rubber, for the manufacture of brake boosters of a kind used in motor vehicles Full duty
317.06 4016.99 01.06 62 Articles of vulcanised rubber, for the manufacture of brake boosters of a kind used in motor vehicles Full duty
317.06 4911.99 01.06 63 Identification plates, being printed matter, for the manufacture of brake boosters of a kind used in motor vehicles Full duty
317.06 73.04 01.04 44 Steel tubes, whether or not fitted with rubber rings bonded thereto, for the manufacture or completion of transmission Full duty
(propeller) shafts
317.06 73.04 02.04 49 Tubes or pipes, of iron or steel, for the manufacture of drag link assemblies Full duty
317.06 73.05 01.04 40 Steel tubes, whether or not fitted with rubber rings bonded thereto, for the manufacture or completion of transmission Full duty
(propeller) shafts
317.06 73.05 02.04 45 Tubes or pipes, of iron or steel, for the manufacture of drag link assemblies Full duty
317.06 73.06 01.04 47 Steel tubes, whether or not fitted with rubber rings bonded thereto, for the manufacture or completion of transmission Full duty
(propeller) shafts
317.06 73.06 02.04 41 Tubes or pipes, of iron or steel, for the manufacture of drag link assemblies Full duty
317.06 73.18 02.04 49 Eye-bolts, for the manufacture of clutch cover assemblies incorporating pressure plates with an outside diameter exceeding Full duty
300 mm
317.06 7318.16 01.06 61 Nuts, for the manufacture of brake boosters of a kind used in motor vehicles Full duty
317.06 7318.16 02.06 66 Nuts, with a thread diameter not exceeding 6,5 mm, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 7318.21 01.06 68 Spring washers, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 73.20 01.04 48 Valve springs, of iron or steel, for the manufacture of shock absorbers Full duty
317.06 8308.20 01.06 68 Blind rivets, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 8536.69 01.06 69 Electrical circuit items, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 8536.90 01.06 67 Electrical circuit items, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 8544.30 01.06 65 Wiring sets, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 8544.49 01.06 66 Electrical insulated wire, for the manufacture of instrument clusters of a kind used in motor vehicles Full duty
317.06 87.08 01.04 47 Ball pins and sockets, for steering joints Full duty
317.06 87.08 02.04 41 Bodies, for clutch slave cylinder assemblies Full duty
317.06 87.08 03.04 46 Pressure plates, release levers, release lever plates, release lever pins, struts, clutch release bearing assemblies and Full duty
diaphragm springs, for the manufacture of clutch cover assemblies incorporating pressure plates with an outside diameter
exceeding 300 mm
317.06 87.08 04.04 40 Hubs, retainer plates, main plates and metal segments, for the manufacture of clutch driven plates with an outside diameter Full duty
exceeding 300 mm
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.06 87.08 05.04 45 Piston rings of sintered iron, valve plates, valve shims and other components, of spring steel of a thickness not exceeding Full duty
0,635 mm and piston sleeves, for shock absorbers
317.06 87.08 06.04 42 Wheel cylinder assemblies, wheel cylinder connections, tube assemblies, brake shoe holding-down pins, adjusters, including Full duty
tappets, master cylinder pistons, bodies and reservoirs (including combinations thereof), for hydraulic brake equipment
317.06 87.08 07.04 44 Stub axle yokes for independent suspension driving axle shaft sub-assemblies of the type used with cross journal universal Full duty
joints, complete or incomplete (whether or not finished), for the manufacture or completion of such axle shaft sub-assemblies
317.06 87.08 08.04 49 Bodies, pistons and anchor plates (whether or not finished), for the manufacture of disc brakes Full duty
317.06 87.08 09.04 43 Housings, heat control bezels and outlet deflectors, of plastics, for the manufacture of heating equipment Full duty
317.06 87.08 10.04 46 Front-axle assemblies, complete or incomplete (whether or not finished), completely unassembled (except that differential and Full duty
differential carrier assemblies may be assembled), for the manufacture or completion thereof
317.06 87.08 11.04 40 Steering mechanisms of the rack and pinion type (excluding steering wheels), complete or incomplete, finished or unfinished, Full duty
completely unassembled, for the manufacture or completion thereof
317.06 87.08 12.04 45 Prepared steel tubes fitted with rubber rings bonded thereto, for the manufacture or completion of transmission (propeller) Full duty
shafts
317.06 87.08 13.04 43 Cross journals for universal joints with an overall length across the journals, including bearing cups, exceeding 95 mm, and Full duty
parts thereof, together with flange yoke, tube yoke, midship, yoke shaft, muff, slip stub shaft, sleeve yoke and companion
flange, unassembled, for the manufacture of transmission (propeller) shafts
317.06 87.08 14.04 44 Driving axle shaft sub-assemblies of the constant velocity universal joint type, complete or incomplete (whether or not Full duty
finished), completely unassembled (except that the universal joints and stub axle may be assembled with the ball bearing in
position), for the manufacture or completion thereof
317.06 87.08 15.04 49 Centre carrying bearings mounted in bracket housings, for the manufacture or completion of split type transmission (propeller) Full duty
shafts
317.06 87.08 16.04 43 Ball type constant velocity universal joints, complete or incomplete, splined shafts and rubber dust covers, for the manufacture Full duty
of transmission (propeller) shafts
317.06 87.08 18.04 42 Steering wheel components (excluding spokes, outer rings and metal cores), for the manufacture of steering wheels Full duty
317.06 87.08 19.04 47 Covers, of iron or steel, of a thickness of 4.5 mm or more, and diaphragm springs, for the manufacture of clutch cover Full duty
assemblies incorporating pressure plates with an outside diameter not exceeding 300 mm
317.06 8708.30 01.06 63 Backing plates, for the manufacture of assembled brake pads for disc brakes Full duty
317.06 8708.30 02.06 64 Parts and accessories, for the manufacture of brake boosters of a kind used in motor vehicles Full duty
317.06 8708.40 01.06 67 Gearboxes, for the manufacture of motor vehicles of a vehicle mass not exceeding 600 kg Full duty
317.07 INDUSTRY: HEAVY VEHICLES

NOTES:

1. "Heavy vehicles" means -

a) road tractors for semi-trailers of subheading 8701.20 of a vehicle mass exceeding 1 600 kg;

(b) motor vehicles for the transport of ten or more persons, including the driver, of heading 87.02, of a vehicle mass exceeding 2 000 kg (excluding those of subheading 8702.10.10);
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

(continued)
Rebate Item Tariff Rebate Code CD Description Extent of Rebate
Heading
(c) motor vehicles for the transport of goods of heading 87.04 of a vehicle mass exceeding 2 000 kg and a G.V.M. exceeding 3 500 kg or of a mass exceeding 1 600 kg and of a G.V.M.
exceeding 3 500 kg per chassis fitted with a cab (excluding shuttle cars and low construction flame-proof vehicles, for use in underground mines and off-the-road logging trucks); and

(d) chassis fitted with engines of heading 87.06, of a mass exceeding 1 600 kg and of a G.V.M. exceeding 3 500 kg (excluding those for shuttle cars and low construction flame-proof
vehicles, for use in underground mines and off-the-road logging trucks).

2.(a) For the purposes of this item unless the context indicates otherwise, any expression to which a meaning has been assigned in item 317.03 or 317.04 has the meaning so assigned.

(b) To qualify for any rebate in terms of this item all components imported for the manufacture of the motor vehicles specified in Note 1 to this item shall be entered under Chapter 98 of
Schedule No. 1.
317.07 98.01 05.04 49 Pneumatic tyres, whether or not fitted to wheel rims Full duty less 15%
317.07 98.01 06.04 43 Other original equipment components Full duty

317.08 INDUSTRY: SHIPS (EXCLUDING FLYING BOATS)


317.08 00.00 01.00 00 Parts and equipment (excluding fishing nets and panels of fishing nets) of ships and boats and materials for use in the building Full duty less the duty in
and equipment of new ships and boats, in the rebuilding and re-equipment of ships and boats or in the repair of ships and Section B of Part 2 of
boats (excluding - Schedule No. 1
(a) ship's stores and catering equipment not specially designed for use on ships and boats;
(b) in respect of boats of less than 25 gross ton -
(i) parts and equipment for use in the building and equipment of new boats where no proof is produced to the Commissioner
within such a period as he may determine in each case that such boat has been licensed under the Sea Fisheries Act, 1988
(Act No. 12 of 1988); and
(ii) parts and equipment for use in the rebuilding, re-equipment or repair of boats which are not licenced under the Act
mentioned)
317.09 INDUSTRY: MINE SHUTTLE CARS
317.09 84.21 01.04 46 Filters Full duty
317.09 84.81 01.04 43 Valves Full duty
317.09 85.35 01.04 43 Switches, relays, fuses, plugs, lampholders, terminals and the like Full duty
317.09 85.36 01.04 46 Switches, relays, fuses, plugs, lampholders, terminals and the like Full duty
317.09 87.08 01.04 42 Parts and accessories of shuttle cars Full duty
317.10 INDUSTRY: MECHANICALLY PROPELLED WORK TRUCKS OF THE TYPES USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OR
HANDLING OF GOODS, AND TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS
317.10 84.21 01.04 48 Filters and parts thereof, for the manufacture of fork-lift trucks and crane trucks Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.10 84.81 01.04 45 Hydraulic valves, for the manufacture of fork-lift trucks and crane trucks Full duty
317.10 85.11 01.04 47 Generators, alternators, starter motors and distributors, for the manufacture of fork-lift trucks and crane trucks Full duty
317.11 INDUSTRY: SEMI-TRAILERS
317.11 87.16 01.04 48 Shock absorbers with a mass exceeding 100 kg each, brake gear, wheel sub-assemblies, wheel rims and rear-axle sub- Full duty
assemblies, for the manufacture of semi-trailers with bottom dumping doors
317.12 INDUSTRY: RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF NOTE:
For the purposes of this item, the expression "railway train sets" means a number of interdependant passenger coaches which collectively form a self-contained module consisting of
powered coaches and non-powered coaches containing auxiliary power equipment.
317.12 84.81 01.04 49 Pressure relief valves, for the manufacture of railway ballast tampers Full duty
317.12 84.81 02.04 43 Control slide valves, for the manufacture of railway ballast tampers Full duty
317.12 85.00 01.02 29 Electrical machinery, equipment and parts, for the manufacture of railway locomotives and railway train sets Full duty
317.13 INDUSTRY: AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SPACECRAFT LAUNCH VEHICLES
317.13 00.00 01.00 02 Goods of any description, for the manufacture of satellites Full duty
317.13 00.00 02.00 04 Goods of any description, for the manufacture of aircraft interior units of heading 88.07 Full duty
317.13 4908.90 01.06 62 Other transfers (decalcomanias), for the manufacture of aircraft Full duty
317.13 7304.90 01.06 63 Other tubes, pipes and hollow profiles, seamless, of iron (excluding cast iron) or steel, of an outside cross-sectional dimension Full duty
not exceeding 50 mm, for the manufacture of aircraft
317.13 7307.92 01.06 69 Other threaded elbows, bends and sleeves being iron or steel tube or pipe fittings, for the manufacture of aircraft Full duty
317.13 7307.99 01.06 66 Other steel tube or pipe fittings, for the manufacture of aircraft Full duty
317.13 7318.15 01.06 66 Other screws, threaded, of iron or steel, for the manufacture of aircraft Full duty
317.13 7318.15 02.06 60 Other bolts, of iron or steel (excluding bolt ends, screw studs and screw studding) with a thread diameter exceeding 16,5 mm Full duty
but not exceeding 26 mm, for the manufacture of aircraft
317.13 7318.16 01.06 64 Other nuts, of iron or steel, threaded, with a thread diameter exceeding 16,5 mm but not exceeding Full duty
26 mm, for the manufacture of aircraft
317.13 7320.90 01.06 67 Other helical springs of iron or steel, for the manufacture of aircraft Full duty
317.13 7608.10 01.06 61 Aluminium tubes and pipes, not alloyed, for the manufacture of aircraft Full duty
317.13 8302.10 01.06 65 Hinges of base metal, for the manufacture of aircraft Full duty
317.13 8481.80 01.06 64 Other valves, for the manufacture of aircraft Full duty
317.13 8536.20 01.06 69 Other automatic circuit breakers, for the manufacture of aircraft Full duty
317.13 8536.41 01.06 61 Other relays for a voltage not exceeding 60 V, for the manufacture of aircraft Full duty
317.13 8536.50 01.06 60 Other electrical switches, for the manufacture of aircraft Full duty
317.13 8536.69 01.06 61 Other electrical plugs and sockets, for the manufacture of aircraft Full duty
317.13 8539.22 01.06 64 Other filament lamps, of a power not exceeding 200 W and for a voltage exceeding 100 V, for the manufacture of aircraft Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
317.13 8544.42 01.06 61 Other insulated electric conductors for a voltage not exceeding 80 V, for the manufacture of aircraft Full duty
317.13 9405.4 01.05 57 Other electric lamps and lighting fittings, of base metal, for the manufacture of aircraft Full duty
318.00 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS; SOUND RECORDERS OR REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS; PARTS THEREOF
318.01 INDUSTRY: MEDICAL, SURGICAL, SCIENTIFIC, OPTICAL AND PHOTOGRAPHIC INSTRUMENTS
318.01 39.04 01.04 43 Vinyl chloride polymers and copolymers, in blocks, lumps, powders, granules, flakes and similar bulk forms, for the Full duty
manufacture of medical tubes of plastic, fitted with trocars or other devices
318.01 3917.40 01.06 67 Fittings, of plastics, for the manufacture of intravenous solution administration sets, blood transfusion equipment and allied Full duty
medical equipment
318.01 39.19 01.04 40 Vinyl chloride polymers or copolymers in sheets or film, of a thickness exceeding 0.25 mm but not exceeding 0.75 mm, glass Full duty
clear, for the manufacture of drip flow and blood transfusion apparatus
318.01 39.19 02.04 44 Plates, sheets, film, foil and strip, of cross-linked cellular polyethylene, self-adhesive, with discardable backing, for the Full duty
manufacture of electrocardiograph monitor electrodes
318.01 39.19 03.04 49 Plates and sheets, of cellulose acetates, for the manufacture of spectacle frames Full duty
318.01 39.20 01.04 47 Vinyl chloride polymers or copolymers, in sheets or film, of a thickness exceeding 0.25 mm but not exceeding 0.75 mm, glass Full duty
clear, for the manufacture of drip flow and blood transfusion apparatus
318.01 39.20 02.04 41 Plates and sheets, of cellulose acetates, for the manufacture of spectacle frames Full duty
318.01 39.21 01.04 43 Plates and sheets, of cellulose acetates, for the manufacture of spectacle frames Full duty
318.01 39.26 01.04 45 Moulded articles of plastics, for the manufacture of intravenous solution administration sets, blood transfusion equipment and Full duty
allied medical equipment
318.01 40.16 01.04 40 Pistons of vulcanised rubber (excluding hard rubber), for disposable hypodermic syringes Full duty
318.02 INDUSTRY: MUSICAL INSTRUMENTS
318.02 44.12 01.04 41 Plywood (excluding plywood of alder or birch wood), of a thickness not exceeding 4 mm, not moulded, for the manufacture of Full duty
guitars
318.03 INDUSTRY: GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR
318.03 00.00 01.00 09 Goods of any description (excluding mounted or populated circuit boards) for the manufacture of prepayment electricity supply Full duty
meters classifiable in tariff subheading 9028.30, at such times, in such quantities and subject to such conditions as the
International Trade Administration Commission may allow by specific permit, provided the Commission is satisfied that the
circuit boards are mounted and populated in the SACU region
319.00 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
319.01 INDUSTRY: CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS
319.01 9306.29 01.06 67 Cartridge cases with a length of 78 mm and wads (power pistons) with a diameter of 23 mm and with a length of 24 mm or Full duty
more but not exceeding 32 mm, depending on the slug loaded (zinc or lead) for use in the manufacture of cartridges
classifiable in tariff subheading 9306.21
320.00 MISCELLANEOUS MANUFACTURED ARTICLES
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
320.01 INDUSTRY: FURNITURE AND FIXTURES
320.01 39.19 01.04 48 Acrylonitrile-butadiene-styrene, for the manufacture of furniture Full duty
320.01 39.19 02.04 42 Cellular vinyl chloride polymers of a thickness exceeding 8 mm, for the manufacture of motor vehicle seats Full duty
320.01 39.20 01.04 45 Acrylonitrile-butadiene-styrene, for the manufacture of furniture Full duty
320.01 39.21 02.04 46 Cellular vinyl chloride polymers of a thickness exceeding 8 mm, for the manufacture of motor vehicle seats Full duty
320.01 39.26 01.04 43 Handles of plastics Full duty
320.01 3926.90.90 01.08 87 Fittings of plastics, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports of Full duty
subheading 9404.10
320.01 4409.29.90 01.08 84 Wooden dowels (excluding those of bamboo), non-coniferous, for use in the manufacture of furniture classifiable in tariff Full duty
headings 94.01, 94.03 and mattress supports of subheading 9404.10
320.01 5407.61 01.06 60 Woven fabrics, containing 85 per cent or more by mass of non-textured polyester filaments, in such quantities, at such times Full duty
and subject to such conditions as the International Trade Administration Commission may allow by specfic permit, for use in
the manufacture of upholstered furniture classifiable in tariff heading 94.01
320.01 58.01 01.04 44 Woven pile fabrics (excluding fabrics of heading 58.02 or 58.06 of Schedule No. 1), for the manufacture of motor vehicle seat Full duty
covers and motor vehicle headrest covers
320.01 5903.20.90 02.08 88 Other textile fabrics commonly known as imitation leather, laminated with polyurethane, in such quantities, at such times and Full duty
subject to such conditions as the International Trade Administration Commission may allow by specific permit, for use in the
manufacture of upholstered furniture classifiable in tariff heading 94.01.
320.01 5907.00.90 02.08 89 Textile fabrics commonly known as imitation leather backed with bonded leather, in such quantities, at such times and subject Full duty
to such conditions as the International Trade Administration Commission may allow by specific permit, for use in the
manufacture of upholstered furniture classifiable in tariff heading 94.01.
320.01 6005.3 01.05 50 Warp knit fabrics (including those made on galloon knitting machines) (excluding those of heading 60.01 to 60.04), of synthetic Full duty
fibres, dyed or printed, laminated with another fabric that is either knitted or woven, of a mass exceeding 410 g/m2 but not
exceeding 450 g/m2 and having a width exceeding 120 cm but not exceeding 150 cm, in such quantities, at such times and
subject to such conditions as the International Trade Administration Commission may allow by specific permit for use in the
manufacture of upholstered furniture classifiable in tariff heading 94.01
320.01 73.04 01.04 40 Tubing of iron or steel Full duty
320.01 73.05 01.04 47 Tubing of iron or steel Full duty
320.01 73.06 01.04 43 Tubing of iron or steel Full duty
320.01 73.18 01.04 40 Eyebolts and eyescrews of iron or steel Full duty
320.01 73.18 02.04 45 Nuts and clinch nuts, of iron or steel, for the manufacture of motor vehicle seats Full duty
320.01 73.26 01.04 42 Support wires, of iron or steel, covered with paper, for the manufacture of motor vehicle seats Full duty
320.01 83.01 01.04 44 Cylinder locks (excluding disc tumbler cylinder locks) and keys therefor Full duty
320.01 8301.30 01.06 67 Locks and keys of base metal, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress Full duty
supports of subheading 9404.10
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
320.01 83.02 01.04 40 Escutcheons, ferrules, handles, hooks and sockets, clothing hooks, mirror clips, stays, towel rails and brackets therefor; metal Full duty
parts of blind rollers
320.01 83.02 02.04 45 Bed-stead knobs and rosettes and other metal fittings (excluding castors), for bed-steads or mattress supports Full duty
320.01 8302.10 01.06 69 Hinges of base metal, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports Full duty
of subheading 9404.10
320.01 8302.42.90 01.08 84 Base metal mountings, fittings and similar articles suitable for furniture, other, for use in the manufacture of furniture Full duty
classifiable in tariff headings 94.01, 94.03 and mattress supports of subheading 9404.10
320.01 94.01 01.04 40 Actions, including revolving chair screws, for the manufacture of chairs and other seats Full duty
320.01 94.01 02.04 45 Plywood seats and backrests for the manufacture of chairs Full duty
320.01 9401.9 01.05 51 Parts, for the manufacture of motor vehicle seats Full duty
320.01 94.03 01.04 43 Table extension screws Full duty
320.02 INDUSTRY: MATTRESSES AND SIMILAR PADDED, STUFFED OR FITTED FURNISHINGS
320.02 52.08 01.04 49 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding Full duty
100 g/m² but not exceeding 200 g/m² in rolls of a width of 200 cm or more, in such quantities, at such times and subject to
such conditions as the International Trade Administration Commission may allow by specific permit for the manufacture of
goods classifiable in tariff heading 94.04
320.02 5208.23 01.06 69 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding Full duty
100 g/m² but not exceeding 200 g/m², bleached, with a 3-thread or 4-thread twill, including cross twill and with a thread count
of 78 threads per cm² or more, in rolls with a width of 160 cm or more, for the manufacture of goods classifiable in tariff
subheadings 9404.30 and 9404.90
320.02 5208.33 01.06 66 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding Full duty
100 g/m² but not exceeding 200 g/m², dyed, with a 3-thread or 4-thread twill, including cross twill and with a thread count of 78
threads per cm² or more, in rolls with a width of 160 cm or more, for the manufacture of goods classifiable in tariff headings
9404.30 and 9404.90
320.02 52.09 01.04 45 Woven fabrics of cotton, containing 85 per cent or more by mass of cotton, of a mass exceeding Full duty
200 g/m², in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as the
International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in tariff
heading 94.04
320.02 52.10 01.04 42 Woven fabrics of cotton, containing less than 85 per cent of cotton, mixed mainly or solely with man-made fibres, of a mass not Full duty
exceeding 200 g/m², in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as
the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in
tariff heading 94.04
320.02 5212.1 01.05 58 Other woven fabrics of cotton, of a mass not exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at Full duty
such times and subject to such conditions as the Intenational Trade Administration Commission may allow by specific permit,
for the manufacture of goods classifiable in tariff heading 94.04
320.02 5212.2 01.05 55 Other woven fabrics of cotton, of a mass exceeding 200g/m2, in rolls of a width of 200 cm or more, in such quantities, at such Full duty
times and subject to such conditions as the International Trade Administration Commission may allow by specific permit, for
the manufacture of goods classifiable in tariff heading 94.04
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
320.02 53.09 01.04 49 Woven fabrics of flax, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to such conditions as Full duty
the International Trade Administration Commission may allow by specific permit, for the manufacture of goods classifiable in
tariff heading 94.04
320.02 54.07 01.04 44 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04, in rolls of a width Full duty
of 160 cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04
320.02 5512.1 01.05 59 Woven fabrics of synthetic staple fibres, containing 85 per cent or more by mass of polyester fibres, in rolls of a width of 200 Full duty
cm or more, in such quantities, at such times and subject to such conditions as the International Trade Administration
Commission may allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04

320.02 55.13 02.04 47 Woven fabrics of synthetic staple fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with Full duty
cotton, of a mass not exceeding 170 g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject
to such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of
goods classifiable in tariff headings 94.04
320.02 55.14 02.04 43 Woven fabrics of synthetic stable fibres, containing less than 85 per cent by mass of such fibres, mixed mainly or solely with Full duty
cotton, of a mass exceeding 170g/m2, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to
such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of
goods classifiable in tariff heading 94.04
320.02 55.16 01.04 41 Woven fabrics of artificial staple fibres, in rolls of a width of 200 cm or more, in such quantities, at such times and subject to Full duty
such conditions as the International Trade Administration Commission may allow by specific permit, for the manufacture of
goods classifiable in tariff heading 94.04
320.02 5903.10.90 01.08 88 Textile fabrics impregnated, coated, covered or laminated with poly(vinyl chloride), other, in rolls of a width of 200 cm or more, Full duty
in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may
allow by specific permit, for the manufacture of goods classifiable in tariff heading 94.04
320.02 5903.20 01.06 68 Textile fabrics impregnated, coated, covered or laminated with polyurethane, in rolls of a width of 200 cm or more, in such Full duty
quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by
specific permit, for the manufacture of goods classifiable in tariff heading 94.04
320.02 5903.90.90 01.08 86 Other textile fabrics impregnated, coated, covered or laminated with plastics, other, in rolls of a width of 200 cm or more, in Full duty
such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow
by specific permit, for the manufacture of goods classifiable in tariff heading 94.04
320.02 83.08 01.04 40 Eyelets and rings and other metal fittings, for innerspring mattresses Full duty
320.03 INDUSTRY: BROOMS, BRUSHES AND PAINT ROLLERS
320.03 39.16 01.04 42 Monofilament of which any cross-sectional dimension exceeds 1 mm, of plastics, for the manufacture of brooms and brushes Full duty
320.03 54.04 01.04 42 Synthetic monofilament of 67 dtex or more and of which no cross-sectional dimension exceeds 1 mm, for the manufacture of Full duty less 6%
brooms and brushes
320.03 5801.10 01.06 66 Woven pile fabrics and chenile fabrics, of wool or fine animal hair, for the manufacture of rollers for paint rollers Full duty less 11%

320.04 INDUSTRY: ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXCERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS OR OUTDOOR GAMES
320.04 39.19 01.04 43 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, for the manufacture of rugby, soccer and Full duty
similar balls
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
320.04 40.07 01.04 46 Vulcanised rubber thread, for the manufacture of golf balls Full duty
320.04 41.00 01.02 24 Leather, for the manfuacture of balls and boxing gloves Full duty

320.04 5404.1 01.05 57 Synthetic monofilament of 67 dtex or more and of which no cross-sectional dimension exceeds 1 mm (excluding elastomeric Full duty
filament), for use in the manufacture of artificial turf classifiable in tariff subheading 9506.99.20
320.04 5404.90 01.06 60 Strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm for use in the manufacture of artificial Full duty
turf classifiable in tariff subheading 9506.99.20
320.04 5407.20 01.06 69 Woven fabrics obtained from strip and the like, of a width exceeding 350 cm, for use in the manufacture of artificial turf Full duty
classifiable in tariff subheading 9506.99.20
320.04 5512.19.90 01.08 89 Woven fabrics containing 85 per cent or more by mass of polyester staple fibres (excluding unbleached or bleached fabric), of Full duty
a width exceeding 350 cm, for use in the manufacture of artificial turf classifiable in tariff subheading 9506.99.20
320.05 INDUSTRY: TOYS
320.05 39.04 01.04 49 Vinyl chloride compounds, for the manufacture of dolls or slush moulded toys Full duty less 6%
320.05 54.02 01.04 43 Yarn of man-made filaments, for the manufacture of dolls Full duty
320.05 60.01 01.04 45 Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted Full duty

320.06 SWIMMING POOLS AND PADDLING POOLS


320.06 3920.43 01.06 69 Plates, sheets, film, foil and strip, of polymers of vinyl chloride (PVC), containing by mass not less than 6 percent of Full duty
plasticisers, of a thickness of 0,25 mm or more but not exceeding 0,6 mm, for the manufacture of collapsible swimming pools
and paddling pools
320.07 INDUSTRY: SLIDE FASTENERS
320.07 54.04 01.04 41 Synthetic monofilament of 67 dtex or more and of a cross-sectional dimension of 0,3 mm or more but not exceeding 1 mm Full duty less 6%
320.07 54.05 01.04 46 Artificial monofilament of 67 dtex or more and of a cross-sectional dimension of 0,3 mm or more but Full duty less 12%
not exceeding 1 mm
320.07 74.09 01.04 47 Copper strip, of a thickness exceeding 0,15 mm and a width not exceeding 30,5 mm Full duty
320.09 INDUSTRY: TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES
320.09 3921.90 01.06 62 Plates, sheets, film, foil and strip, of a width exceeding 300 mm, of polymers of ethylene coated with carbon Full duty
320.09 3923.40 01.06 69 Spools, cassettes, cores and similar supports, of plastics Full duty
320.09 5806.3 01.05 58 Narrow woven fabrics (excluding goods of heading 58.07) Full duty

320.10 INDUSTRY: CHRISTMAS TREE DECORATIONS AND SIMILAR ARTICLES FOR CHRISTMAS FESTIVITIES
320.10 39.04 01.04 48 Metallised vinyl chloride polymers or copolymers Full duty
320.10 39.20 01.04 41 Metallised vinyl chloride polymers or copolymers Full duty
320.10 39.21 01.04 48 Metallised vinyl chloride polymers or copolymers Full duty
Date: 2024-08-16 SCHEDULE 3 / PART 1 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
320.10 71.17 01.04 43 Small articles of a value for duty purposes not exceeding 7c each and charms, for the manufacture of Christmas stockings and Full duty
Christmas crackers
320.11 INDUSTRY: LAMPS AND LIGHTING FITTINGS, ILLUMINATING SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE
320.11 76.06 01.04 42 Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm but not exceeding 1,2 mm, whether or not in coils, Full duty
containing by mass 99,7 per cent or more of aluminium, anodised, for the manufacture of reflectors for lighting fittings of
subheading 9405.99
320.12 INDUSTRY: SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS AND NAPKIN LINERS FOR BABIES AND SIMILAR ARTICLES, OF ANY MATERIAL
320.12 3919.10 01.06 66 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of polymers of propylene, in rolls of a width not Full duty
exceeding 200 mm, for the manufacture of disposable napkins (diapers)
320.12 3920.10 01.06 63 Other plates, sheets, film, foil and strip, of polymers of ethylene, of a thickness exceeding 0,012 mm but not exceeding 0,06 Full duty
mm, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, for the manufacture of
disposable napkins (diapers)
320.12 3920.20 01.06 60 Other plates, sheets, film, foil and strip, of polymers of propylene, of a thickness exceeding 0,012 mm or more but not Full duty
exceeding 0,06 mm, not heat shrinkable, non-cellular and not reinforced, laminated, supported or similarly combined with other
materials, for the manufacture of disposable napkins (diapers)
320.12 5404.11 01.06 65 Synthetic monofilament, elastomeric, of 67 dtex or more and of which no cross-sectional dimension exceeds 1 mm, for the Full duty
manufacture of disposable napkins (diapers)
320.12 54.07 01.04 48 Woven fabrics consisting of a scrim of polyamide monofilament yarns and an appliqué of man-made fibres, of a mass not Full duty less 15%
exceeding 20 g/m², for the manufacture of sanitary pads
320.12 5603.1 01.05 52 Nonwovens of man-made filaments, whether or not impregnated, coated, covered or laminated, of a mass not exceeding 150 Full duty
g/m², for the manufacture of disposable napkins (diapers), at such times, in such quantities and subject to such conditions as
the International Trade Administration Commission may allow by specific permit
320.12 5603.9 01.05 50 Nonwovens (excluding those of man-made filaments), whether or not impregnated, coated, covered or laminated, of a mass Full duty
not exceeding 150 g/m², for the manufacture of disposable napkins (diapers), at such times, in such quantities and subject to
such conditions as the International Trade Administration Commission may allow by specific permit
320.12 58.11 01.04 49 Woven fabrics consisting of a scrim of polyamide monofilament yarns and an appliqué of man-made fibres, of a mass not Full duty less 15%
exceeding 20 g/m², for the manufacture of sanitary pads
320.12 5903.90 01.06 67 Textile fabrics impregnated, coated, covered or laminated with plastics [excluding fabrics impregnated, coated, covered or Full duty
laminated with poly (vinyl chloride) and polyurethane], of a mass of less than 200 g/m², for the manufactured of disposable
napkins (diapers)
321.00 GENERAL
321.01 INDUSTRY: MATERIALS FOR GENERAL INDUSTRIAL PURPOSES
321.01 28.00 01.02 26 Inorganic chemicals (excluding chrome oxide green, titanium oxide, zinc oxide, tin oxide, iron oxide, zinc chromate, lead Full duty
chromate, barium chromate and strontium chromate), for use as pigments or colours
321.01 32.06 01.04 46 Other colouring matter and preparations (excluding those based on titanium dioxide, chrome oxide green, zinc chromate, lead Full duty
chromate, barium chromate or strontium chromate)
Date: 2024-08-16 SCHEDULE 3 / PART 2 Customs & Excise Tariff

SCHEDULE 3 PART 2

GOODS USED IN THE MANUFACTURE OF OTHER GOODS FOR EXPORT

NOTES:

1. Goods cleared in terms of this Part (excluding goods cleared under rebate item 360.01) or goods processed or manufactured from such cleared goods may not be diverted for consumption in the Republic
without prior approval from the Commissioner.
2. Liability for the duty on any goods allowed in terms of this Part will cease upon production of documentary evidence that such goods were exported, that proper clearance was made, or that the goods were
transferred in terms of the provisions of rule 75.11.
3. All transactions in connection with this Part shall be entered in a separate rebate stock record.
4. Processed or manufactured goods (excluding those processed or manufactured in terms of rebate item 360.01) may not be packed and exported without official supervision unless the Controller's permission
has been obtained and the registrant must notify the Controller of his or her intention to pack and export such goods.
5. The processed or manufactured goods (excluding those processed or manufactured in terms of rebate item 360.01) must be stored in a rebate store separately from the goods cleared in terms of Part 1 of this
Schedule, until the requirements referred to in Note 2 have been complied with.
6. The rebate item in terms of which the raw material was imported, must be reflected in the field "Rebate Item" on the export bill of entry.
7. In case where the registered manufacturer is not the exporter of the processed or manufactured goods, the exporter or any party dealing with such processed or manufactured goods must also register in
terms of this Part and comply with all the requirements thereof.
Date: 2024-08-16 SCHEDULE 3 / PART 2 Customs & Excise Tariff

Rebate Item Tariff Rebate Code CD Description Extent of Rebate


Heading
334.00 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
334.01 INDUSTRY: PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
334.01 08.11 01.04 40 Pulp, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening Full duty
matter, for the manufacture of blackberry, black-currant and raspberry jams
334.01 08.12 01.04 47 Pulp, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions) Full duty
but unsuitable in that state for immediate consumption, for the manufacture of blackberry, black-currant and raspberry jams
334.01 20.08 01.04 47 Pulp, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not Full duty
elsewhere specified or included, for the manufacture of blackberry, black-currant and raspberry jams
343.00 ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
343.07 INDUSTRY: GLASS AND GLASSWARE
343.07 3208.90 01.06 63 Paints, for the manufacture of mirrors Full duty
343.07 38.24 01.04 42 Chemical products and preparations of the chemical or allied industries, for the manufacture of mirrors Full duty
390.00 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
390.01 INDUSTRY: MEDICAL, SURGICAL, SCIENTIFIC, OPTICAL AND PHOTOGRAPHIC INSTRUMENTS
390.01 39.01 01.04 47 Polymers of ethylene, in primary forms, for the manufacture of disposable hypodermic syringes of plastics, of subheading Full duty
9018.31
390.01 39.02 01.04 43 Polymers of propylene, in primary forms, for the manufacture of disposable hypodermic syringes of plastics, of subheading Full duty
9018.31
390.01 3921.19 01.06 68 Plates, sheets, film, foil and strip, of cellular plastics (excluding those of polyethyleneterephtalates, other condensation, Full duty
polycondensation and poly-addition products and polymers of ethylene) for the manufacture of disposable hypodermic
syringes of plastics, of subheading 9018.31
390.01 9018.32 01.06 69 Tubular metal needles, for the manufacture of disposable hypodermic syringes of plastics of subheading 9018.31 Full duty
392.00 MISCELLANEOUS MANUFACTURED ARTICLES
392.01 INDUSTRY: UPHOLSTERED FURNITURE
392.01 41.00 01.02 28 Leather Full duty
392.01 51.00 02.02 25 Woven fabrics of wool or animal hair Full duty
392.01 52.00 03.02 23 Woven fabrics of cotton Full duty
392.01 53.00 04.02 21 Woven fabrics of other vegetable textile fibres Full duty
392.01 54.00 05.02 23 Woven fabrics of man-made filaments Full duty
392.01 55.00 06.02 28 Woven fabrics of man-made staple fibres Full duty
392.01 58.00 07.02 23 Special woven fabrics Full duty
392.01 59.00 08.02 21 Impregnated, coated, covered or laminated woven textile fabrics Full duty
392.01 60.00 01.02 27 Knitted fabrics Full duty

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