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Claim the drawbacks and refunds your exports entitle you to

If you import and then export, you may be owed duty back, under rebate items 521.00 and 522.00

Duty you paid on imported goods can often be recovered once those goods are exported, whether they’ve been used to manufacture something for export, sent back to the supplier in the same condition, or exported for trade purposes. The provisions exist under rebate items 521.00 and 522.00, but they come with strict qualifying criteria, registration protocols and deadlines.

Get the process right and the duty comes back. Get it wrong, or miss a step before export, and the claim is rejected. We make sure you qualify, and that every requirement is met before it’s too late to claim.

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Two ways to recover duty on exported goods

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521.00 Drawbacks

A drawback is a refund of duty paid on imported goods that are then used in the manufacture, processing, finishing, equipping or packing of goods you export. If your imported inputs end up in an exported product, the duty on those inputs may be recoverable, provided you meet the qualifying criteria and registration requirements.

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522.00 Refunds

These are refunds on imported goods that are exported for trade purposes in the same condition as imported, on defective goods returned to the supplier, and on goods abandoned to the State or destroyed under Customs supervision. The rules here are strict, and much of the compliance has to be in place before the goods are exported. Miss that, and the claim falls away.

How we handle it for you

We start by assessing whether you qualify for a drawback or refund at all, so no time is spent chasing a claim that won’t stand. Once that’s established, we handle the full process end to end: the Customs registration, the ITAC (International Trade Administration Commission) permit application, and the Customs refund application itself.

Because so much of the compliance has to be right before export, getting us involved early is what protects the claim. We make sure the registrations and permits are in place ahead of time, so nothing rules you out after the fact.

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Why importers bring us in

Who we are

Specialist knowledge of rebates and drawbacks

Qualifying, registering and claiming under 521.00 and 522.00 takes detailed knowledge of the rules and the process. That’s the specialist work we do daily.

In conjunction with your clearing agent, not instead of them

We assess your eligibility and manage the specialist registrations, ITAC permits and Customs refund application needed to protect your claim.

Over 30 years of hands-on experience

Established 1992, resolving Customs disputes for South African importers.

Frequently asked questions

A drawback allows Customs duties paid on imported materials or components to be refunded where those goods have been used in the manufacture of products exported, subject to the applicable legislative requirements.

Eligibility depends on:

  • The nature of the manufacturing process
  • The imported materials used
  • The export of the manufactured goods
  • The relevant provisions of the Customs and Excise Act

A review of your operations can determine whether drawback opportunities exist.

An ITAC Drawback Permit authorises manufacturers to use certain drawback provisions available under the Customs and Excise Act.

The permit is generally required before drawback claims can be submitted.

Yes. Duty paid on imported goods may be recoverable where the goods are later exported, provided the relevant legislative requirements are met, such as registration under 521.00, and having a valid Permit from ITAC.

This may apply where imported materials are used to manufacture exported goods, or where imported goods are exported in the same condition.

This depends on the nature of the goods, how they are used and the relevant rebate provision.

A technical review is needed to determine whether a rebate or drawback applies.

Typically, supporting documentation may include:

  • Registration with Customs under Rebate Item 521.00
  • Import entries
  • Export entries
  • Commercial invoices
  • Bills of Lading
  • Product or manufacturing information
  • ITAC permits where required
  • Other supporting Customs documentation

Certain registrations, permits and compliance requirements must be in place before export.

Missing one of these steps may prevent the claim from succeeding, so eligibility and procedural requirements should be checked before the goods leave South Africa.

Importing and exporting goods? Let's find out what duty you can claim back.

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