Site plan: Did the applicant submit an accurate site plan of their premises with their rebate user application?
Separate storage: Does the applicant’s premises have separate stores, vessels, tanks yards or other storage areas for the rebate items as per the site plan, OR a separate area for manufacturing the rebate items as per the site plan?
Exclusivity: Is the storage area used exclusively for items that were registered at SARS under Schedules No. 3; 4 and 6?
Security: Is the storage area securely locked, and there is only one lockable access point or gate?
Additional locks: Is there is room on the gate for an additional Custom’s lock?
Stock movement records: Does the applicant keep an accurate record of goods coming in and out of the rebate store?
Yield rate records: Does the applicant keep an accurate record of the manufactured product’s yield rate (i.e. record of how much raw material was used per finished product)?
Fire safety: Is there a fire-resistant filing cabinet in which to store all documentation?