New rebate for textile yarns and textile fabrics

The International Trade Administration Commission (ITAC), on 5 March 2021 published rebate guidelines on rebate item 311.40/00.00/01.04. The industrial rebate is for the importation of woven textile fabrics classifiable under chapters 51, 52, 53, 54, 55 and tariff heading 58.01. It’s important to note that, imported materials under the rebate are for the manufacture of apparel and clothing accessories classifiable in Chapters 61 and 62 only.

An industrial rebate is created in situations where it is justified. For example, if there is no local manufacturing or production of specific raw materials or components required by the downstream industry. A rebate is also created if raw materials are available locally but not in the correct specification or variety.

A rebate permit issued by ITAC or equivalent authority in the Southern African Customs Union (SACU) Member States is required to import under rebate. The rebate has three vital conditions and these are:

  1. 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.
  2. Permit applications must be supported by an order or orders from retailers in the country where the application is made.
  3. The yarns and fabrics are not specifically covered by another rebate provision in Schedule No. 3 for the same industry and purpose.

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