Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter X : Rebates, Refunds and Drawbacks of Duty75A. Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4 |
Notwithstanding section 75, imported goods free of duty that are—
| (a) | exempt from value-added tax in terms of any item in paragraph 8 to Schedule 1 to the Value-Added Tax Act (Act No. 89 of 1991); and |
| (b) | identified by the item number and description identical to any item in Schedule No. 4 to this Act, |
may be entered under the item in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, but the goods shall, in addition to any relevant provision of the Value-Added Tax Act, 1991, be subject to compliance with the provisions of section 75 of this Act and the corresponding item of Schedule No. 4 as if the goods were entered thereunder.
