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International Trade Administration Act, 2002 (Act No. 71 of 2002)

Notices

Guidelines for the Application for Tariff Rate Quota (TRQ) Permits in terms of rebate provisions 460.03/0207.12/01.06, 460.03/0207.14.1/01.07, 460.03/0207.14.2/01.07 and 460.03/0207.14.9/02.07

5. General Conditions

 

5.1 Applicants must comply with the provisions of the Customs and Excise Act, the ITA Act and all other South African legislation relating to the importation of goods into the Republic of South Africa, relevant to the transaction.

 

5.2 Notwithstanding anything to the contrary herein, permits are issued at the discretion of the ITAC and an application for a permit does not assure approval thereof. In exercising discretion, ITAC shall have regard to the ITA Act and other applicable legislation, as well as these Guidelines and the facts relating to each application.

 

5.3 In terms of section 26(4) of the ITA Act, ITAC may, inter alia, require an applicant to provide additional information in respect of the application. The conditions attached to, and the information requested below, reflect the minimum requirements which ITAC would apply to evaluate an application under this rebate provision.

 

5.4 Only products described in the rebate permit may be imported.

 

5.5 Applicants may procure the products specified in the rebate permit from the bonded warehouse, subject to adherence to the provisions outlined in sections 19 and 20 of the Customs and Excise Act, as well as any applicable import control legislation.

 

5.6 Applicant must submit the following supporting documents together with a completed application form:
(a) Proof that the applicant is registered with SARS as an importer under the rebate provisions concerned;
(b) The current SARS electronic access PIN (to allow ITAC to verify full tax compliance status);
(c) The applicant must provide their Companies and Intellectual Property Commission (CIPC) registration document as proof of registration;
(d) Completed Excel application spreadsheet (see Annexure A); and
(e) Once a permit has been issued, the applicant must submit a monthly report to ITAC indicating the volume and value of goods imported under these rebate provisions.

 

5.7 A request for the amendment of a rebate permit will only be considered when the error in the permit issued was made by ITAC.

 

5.8 Should, for instance, the permit holder misplaces a permit, the permit holder will be required to submit a request in writing for re-issuing of a replacement permit. The request must clearly set out the circumstances giving rise to the situation and must show good cause or reasons why a replacement permit should be issued.