Customs and Excise Act, 1964 (Act No. 91 of 1964)SchedulesSchedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion LevyPart 6 : Imported Goods admitted under Rebate of Duty for use in the Customs Controlled Area ("CCA") contemplated in Section 21A |
Rebate Item |
Tariff Heading |
Rebate Code |
CD |
Description |
Extent of Rebate |
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498.00 |
IMPORTED GOODS ADMITTED UNDER REBATE OF DUTY FOR USE IN SPECIFIED ACTIVITIES IN THE CUSTOMS CONTROLLED AREA ("CCA") CONTEMPLATED IN SECTION 21A NOTES: For the purposes of this item and the application of any provisions of Schedule No. 4—
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498.01 |
00.00 |
01.00 |
00 |
Goods of any description imported by a registered CCA enterprise into the CCA
|
Full duty |
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498.02 |
00.00 |
01.00 |
02 |
Goods of any description imported by a registered SEZ operator for use in the construction and maintenance of the infrastructure of a CCA in an SEZ |
Full duty |