Acts Online
GT Shield

exported

in relation to any movable goods supplied by any vendor under a sale or an instalment credit agreement, means—

(a) consigned or delivered by the vendor to the recipient at an address in an export country;
(b) delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (a) or (c) of the definition of "foreign-going ship" or to a foreign-going aircraft when such ship or aircraft is going to a destination in an export country and such goods are for use or consumption in such ship or aircraft, as the case may be; or
(c) delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (b) of the definition of "foreign-going ship" for use in such ship; or
(d) removed from the Republic by the recipient for conveyance to an export country in accordance with any regulation made in terms of this Act;