Description

This service provides the information on how to go about registering  for a rebate with the South African Revenue Service. This rebate is a discount on import duty payable when importing goods.

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Steps to follow

• The applicant and not a third party must fill in the application form (DA 185), otherwise the application will not be entertained.
• In the Client Types section (A) check the Rebate checkbox, in the registration section.
• In the Trading particulars section (Client Type II), you must stipulate:
• • the trading name of your business
  • the rebate store’s street name and number
  • the name and floor number of the building from where the business is conducted
  • the suburb where the business is situated
  • the city or town where the business is situated
  • the street code of the suburb where the business is situated.
• The Authority to apply section, must be completed by the applicant (Sole Proprietor, Director, Partners, Member, Trustee or person having the management of any other association) when applying for registration as a rebate user.
• The name of the applicant or the registration name of the entity and not the trade name must be reflected in this field.
• Where the asterisk (*) appears delete whichever is applicable.
• In the Rebate Store particulars section, you must stipulate:
• • a description of the goods that will be stored in the rebate store
  • the tariff headings/items of the imported goods that are going to be stored in the rebate store
  • the Rebate items under the schedule number 3, 4, 5 and 6
  • a description of the imported products or materials.
• In the Declaration section, you must stipulate:
• • the initials and surname of the person applying for the licensing
  • the status of the person applying e.g. Director, Manager, Owner
  • the person applying must sign the application form
  • the date on which the application was signed
  • the place where the application was signed.
• The applicant must submit the completed form to the closest South African Revenue Services Customs and Excise office.
• Please attach original or certified copies of the following:
• • registration certificate of business as issued by the Registrar of Companies or Master of the Supreme Court in the case of a Trust
  • resolution/consent or other authority as applicable
  • Department of Trade and Industry permit if applicable
  • formulae if applying under rebate item 607.04.10(02), 607.04.10(03), 607.04.10(09) and 607.04.10(12)
  • identity documents in case of a South African Citizen or Passport documents in case of a non-resident for:
  • • individual
    • partners Close Corporation and Trust - All Members/ Partners/Trustees
    • company - All directors, including Managing Director and Financial Director.

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Legal framework

Customs and Excise Act, 1964 (Act 91 of 1964)

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Service standard

It takes 10 working days from date of receipt.

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Cost

The service is free.

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Forms to complete

• Security particulars, DA 185C
• Licensing/Registration of custom and excise clients, DA185
• Registration client type - Rebate User, DA185.4A3

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Contact details