General Rebates

Raw materials that are not exempted under any other Customs Rebate may, where they are imported for manufacturing and ultimate re-exportation may be exempted from payment of customs duties under General Rebate of duty concession provided for under Schedule 4 of the Customs and Excise Tariff Schedule. Exemption from payment in this case extends to both customs duties and VAT. Also admissible under this rebate of customs duty provision are raw materials that are unavailable locally. Once these raw materials become available, the rebate concession is withdrawn. It is perhaps worth noting that only companies that are producing exclusively for export can register for this rebate of duty concession.

The pre-requisite of accessing benefits of this rebate is to be licensed as a Customs Rebate Store operator.