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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Schedules

Schedule 1 : Exemption: Certain Goods Imported into the Republic

 

(SECTION 13(3) OF THIS ACT)

Exemption: Certain Goods Imported into the Republic

 

Goods imported, as contemplated in section 13(1), including imports from or via Botswana, eSwatini, Lesotho or Namibia, into the Republic and in respect of which the exemption under the provisions of section 13(3) applies, are set forth below.

[Words preceding paragraph (1) of Schedule 1 substituted by section 25(a) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]

 

(1) Any of the following items imported into the Republic in respect of which the Controller has, in terms of the proviso to section 38(1)(a) of the Customs and Excise Act and which shall apply also to imports from or via Botswana, eSwatini, Lesotho or Namibia, granted permission that entry need not be made:

[Words preceding paragraph (1)(i) of Schedule 1 substituted by section 25(b) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]

(i) Containers temporarily imported;
(ii) human remains:
(iii) goods which in the opinion of the Commissioner are of no commercial value;
(iv) goods imported under an international carnet; and
(v) goods of a value for customs duty purposes not exceeding R500, and on which no such duty is payable in terms of Schedule No.1 to the said Act.

 

(2) Goods, being printed books, newspapers, journals and periodicals, imported into the Republic by post of a value not exceeding R100 per parcel.

 

(3) Goods, being gold coins imported as such and which the Reserve Bank has issued in the Republic in accordance with the provisions of section 14 of the South African Reserve Bank Act, 1989 (Act 90 of 1989), or which remain in circulation as contemplated in the proviso to subsection (1) of that section.

 

(4) Goods temporarily exported from the Republic which are, at the time of export. registered as such with the Controller, in such form as the Commissioner may prescribe, and thereafter returned to the exporter, no change of ownership having taken place. and which can be identified on re-importation.

 

(5) Goods permitted under conditions prescribed by the International Trade Administration Commission which are forwarded unsolicited and free of charge by a non-resident to—
(a) a public authority or a municipality; or
(b) any association not for gain, which satisfies the Commissioner that such goods will be used by that association exclusively—
(i) for educational, religious or welfare purposes; or
(ii) in the furtherance of that association’s objectives directed to the provision of educational, medical or welfare services or medical or scientific research; or
(iii) for issue to, or treatment of, indigent persons:

Provided that the recipient of the goods responsible for the distribution has furnished an undertaking that—

(a) such goods are for the exclusive use by the organisation or for free distribution;
(b) such goods will not be sold, leased, hired or otherwise disposed of for gain; and
(c) no consideration or other counter-performance may be accepted by any person in respect of such goods.

 

(6) Goods which are shipped or conveyed to the Republic for trans-shipment or conveyance to any export country: Provided that the Controller ensures that the tax is secured. in part or in full, by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances, otherwise directs. or in the circumstances contemplated in rule 120A.0l(c) of Chapter XIIA of the Rules under the Customs and Excise Act. If proof is not furnished to the Commissioner that the goods have been duly taken out of the Republic within a period of 30 days or within such further period as the Commissioner may in exceptional circumstances allow, this exemption shall he withdrawn and tax. penalty and interest must he paid.

 

(7) Goods consisting of—
(a) Goods and foodstuffs set forth in Part A and Part B of Schedule 2 to this Act, but subject to such conditions as may be prescribed in the said Part; or
(b) goods referred to in section 11(1)(f), but provided that such goods are supplied to and imported by the South African Reserve Bank, the South African Mint Company (Proprietary) Limited or any bank registered under the Banks Act, 1990 (Act No. 94 of 1990); or
(c)
(i) fuel levy goods referred to in fuel levy item no.—
(aa) 195.10.03: Petrol, as defined in Additional Note 1(b) to Chapter 27 in Part 1 of Schedule No. 1 to the Customs and Excise Act;
(bb) [Paragraph (7)(c)(i)(bb) deleted by the Amendment of Taxation Laws Act No. 9 of 2006];
(cc) [Paragraph (7)(c)(i)(cc) deleted by the Amendment of Taxation Laws Act No. 9 of 2006];
(dd) 195.10.17: Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 in Part 1 of Schedule No. 1 to the Customs and Excise Act,
(ee) 195.20.01: Biodiesel as defined in Additional Note 1(a) to Chapter 38 in Part 1 of Schedule No. 1 to the Customs and Excise Act; and
(ff) 195.20.03: Other biodiesel,

in Part 5A of Schedule No. 1 to the Customs and Excise Act; or

(ii) petroleum oil and oils obtained from bituminous minerals, known as crude, referred to in tariff heading no. 27.09 in Part 1 of Schedule No. 1 to the Customs and Excise Act, when supplied and imported for the purposes of being refined for the production of fuel levy goods as defined in section 1 of the Customs and Excise Act; or
(iii) [Paragraph (7)(c)(iii) deleted by the Amendment of Taxation Laws Act No. 9 of 2006];
(iv) illuminating kerosene (marked) as defined in Additional Note 1(f) to Chapter 27 in Part 1 of Schedule No. 1 to the Customs and Excise Act, referred to in fuel levy item no. 195.10.13 in Part 5A of Schedule No. 1 to the Customs and Excise Act and which are not mixed or blended with another substance; or
(d) goods referred to in section 11(1)(w), referred to in Chapter 96 in Part I of Schedule No. 1 to the Customs and Excise Act under subheading 9619.00: ‘Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:’ limited to goods referred to in item No.—
(i) 9619.00.02: Sanitary towels (pads), of wadding of textile material;
(ii) 9619.00.03: Pantyliners, of wadding of textile materials;
(iii) 9619.00.11: Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres;
(iv) 9619.00.12: Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres;
(v) 9619.00.21: Sanitary towels (pads), of other materials of headings 39.01 to 39.14;
(vi) 9619.00.41: Sanitary towels (pads), made up from knitted or crocheted textile material;
(vii) 9619.00.42: Pantyliners, made up from knitted or crocheted textile material;
(viii) 9619.00.91: Other, sanitary towels (pads) and pantyliners.

[Paragraph 7(d) inserted by section 74(1) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - deemed to have come into operation 1 April 2019 (Section 74(2)]

 

(8) In this paragraph, goods exempt from the levying of tax, are identified by heading numbers or rebate items and the descriptions as contemplated in Schedule 1 and Schedule 4 to the Customs and Excise Act, respectively. In some instances the exemptions below contain additional requirements or limitations or relaxations which differ from the Customs and Excise Act. Where any provisions of the Customs and Excise Act and the Schedules thereto provide otherwise, the provisions of this Schedule shall prevail.

 

In order to qualify for an exemption—

(i)        the goods must fall under one of the descriptions below;

(ii)        any requirements or limitations contained in that particular description must be complied with; and

(iii)        the Notes below must be complied with,

regardless of whether or not the goods are required to be entered, customs duty is payable or a rebate of customs duty is granted in terms of the Customs and Excise Act.

 

 

SUBHEADING

DESCRIPTION

NOTES:

1. The following exemptions, identified by Subheadings, shall be subject to the Notes as contemplated in Schedule No.1 to the Customs and Excise Act.

4907.00.30

Travellers’ cheques and bills of exchange, denominated in a foreign currency

4911 .10.20

Publications and other advertising matter relating to fairs, exhibitions and tourism in foreign countries


ITEM NO.

DESCRIPTION

406.00

GOODS IMPORTED FOR DIPLOMATIC AND OTHER FOREIGN REPRESENTATIVES:

NOTES:

1. This exemption (excluding item no.'s 406.03 and 406.04) is conditional upon reciprocal treatment accorded by the government of the mission or person requiring this exemption.

2. This exemption (excluding item no.'s 406.03 and 406.04) is allowed only if the Director-General: International Relations and Cooperation or an official acting under his or her authority has certified that a person requiring this exemption is listed in the register maintained by the Department of International Relations and Cooperation in accordance with the Diplomatic Immunities and Privileges Act, 2001.

3. For the purposes of item no.'s 406.03 and 406.04, "an organisation or institution" means an organisation which the Director-General: International Relations and Cooperation or an official acting under his or her authority has certified as an organisation or institution with which the Republic has concluded a formal agreement, which provides, inter alia, for the granting of such exemption.

4. This exemption is not allowed to South African citizens or permanent residents of the Republic, unless the Government of the Republic has, by agreement with an organisation or institution contemplated in Note No. 3, undertaken to grant an exemption to a South African citizen who is a representative, member, agent or officer, but excluding a delegate, with or to such organisation or institution.

5. A motor vehicle,  including a new motor vehicle obtained from a licensed customs and excise storage warehouse, exempted in terms of item no.’s 406.02, 406.03, 406.04, 406.05 or 406.07, may not be offered, advertised, lent, hired, leased, pledged, given away, exchanged, sold or otherwise disposed of within a period of two years from the date of importation: Provided that any one of the foregoing acts with this vehicle within a period of two years from the date of importation renders the importer of the vehicle liable to pay tax as determined by the Commissioner in consultation with the Director-General: Department of International Relations and Cooperation.

6. [Deleted by the amendment issued in terms of Section 74(3)(a) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991).]

7. [Deleted by the amendment issued in terms of Section 74(3)(a) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991).]

 

[Item 406.00(5) substituted by Notice No. R.2185, GG46589, dated 24 June 2022]

406.02/00.00/01.00

Goods for the official use by a diplomatic mission and goods for the personal or official use by diplomatic representatives accredited to a diplomatic mission and members of their families

406.03/00.00/01.00

Goods for the personal or official use by members, agents. officers, delegates or permanent representatives of, to, or with an organisation or institution, and members of their families

406.04/00.00/01.00

Goods imported for the official use by an organisation or institution in terms of an agreement as provided for in Note no. 3.

[Item 406.04/00.00/01.00 inserted by Notice No. R.1069, GG 43781, dated 9 October 2020]

406.05/00.00/01.00

Goods for the official use by a consular mission and goods for the personal or official use by consular representatives accredited to a consular mission and foreign representatives (excluding those referred to in item no.’s 406.02 and 406.03), and members of their families

406.06/00.00/01.00

Stationery, uniforms, furniture and equipment for the official use by a consular post headed by an honorary consular officer

406.07/00.00/01.00

Goods (excluding food, drink and tobacco in any form) imported by administrative and technical representatives accredited to diplomatic or consular missions, on their first entry on appointment by their governments, for their personal or official use, provided the said goods are imported with the approval of the Director-General: Foreign Affairs

407.00

GOODS IMPORTED BY IMMIGRANTS, TOURISTS, RETURNING RESIDENTS AND OTHER PASSENGERS, FOR THEIR PERSONAL USE:

NOTES:

1. For the purposes of item nos. 407.01 and 407.02—

(a)  The person referred to in these item nos. means a "traveller" as defined in rule 15.01 to the Customs and Excise Act and as contemplated in form DA331; and

(b)  In addition to the notes to item no. 407.00, such traveller must comply with the requirements of section 15 of the Customs and Excise Act, the rules to that section and form DA331.

2. The exemption in terms of item no. 407.01/00.00/01.02 is allowed only if the goods can be identified as being the same goods which were removed from the Republic.

3.

(a)  The exemption specified in item no. 407.02 shall only be allowed in the case of—

(i)    407.02/00.00/01.00/ once per person during a period of 30 days and shall not apply to goods imported by a person returning after an absence of less than 48 hours;

(ii)   407.02/00.00/02.00/ during a period of 30 days and shall not apply to goods imported by a person returning after an absence of less than 48 hours; and

(iii) 407.02/22.00, 407.02/24.02, 407.02/24.03 and 407.02/33.03 is applicable in addition to the provisions of item nos. 407.02/00.00/01.00 and 407.02/00.00/02.00 but only once per person during a period of 30 days and shall not apply to goods imported by a person returning after an absence of less than 48 hours.

4.

(a)  The exemption in terms of item no. 407.02 shall only apply to accompanied passengers' baggage declared by returning residents of the Republic and non-residents visiting the Republic, for personal use or to dispose of as gifts.

(b) The exemption in terms of item no. 407.02 shall only be allowed once per person during a period of 30 days and shall not be allowed for goods imported by persons returning after an absence of less than 48 hours.

(c)  For the purposes of item no. 407.02, any goods obtained from an inbound duty and tax free shop must be regarded as imported goods.

(d) The exemption in terms of item no. 407.02 may, with the exception of tobacco and alcoholic products, be claimed by children under 18 years of age, whether or not they are accompanied by their parents or guardians, provided the goods are for use by the children themselves.

4. A member of the crew of a ship or aircraft (including the master or pilot) is, subject to the conditions laid down by the Commissioner, only entitled to—
a) the exemption in terms of item no. 407.02/00.00/01.00 on new or used goods of a total value not exceeding R700 per person: and
b) the exemption in terms of item no. 407.02/00.00/02.00 on new or used goods of a total value not exceeding R2 000 per person.

4. A member of the crew of a ship or aircraft (including the master or pilot) is not entitled to an exemption in terms of item nos. 407.02/22.00, 407.02/24.02, 407.02/24.03 and 407.02/33.03.

4. If the person concerned so desires and indicates accordingly before the goods are cleared, the goods in respect of which the exemption in item no. 407.02/00.00/02.00 is applicable, may be cleared at the rates of duty specified in Schedule No. 1 to the Customs and Excise Act and with payment of tax levied in terms of section 7(1)(b) of this Act.

4.
a) The exemption in terms of item no. 407.02/00.00/02.00 is applicable in addition to the exemption in terms of item no. 407.02/00.00/01.00.
b) The exemptions in terms of item nos. 407.02/22.00, 407.02/24.02, 407.02/24.03 and 407.02/33.03 are applicable in addition to the exemptions in terms of item nos. 407.02/00.00/01.00 and 407.02/00.00/02.00.
c) Wine, spirituous and other alcoholic beverages, tobacco products and perfumery imported in excess of the quantities specified in item nos. 407.02/22.00, 407.02/24.02, 407.02/24.03 and 407.02/33.03, must be cleared with payment of tax levied in terms of section 7(1)(b) of this Act.

9. If a person contravenes any provision of this Act. The Customs and Excise Act or any other law relating to the importation of goods, the Commissioner may refuse to grant any exemption provided for in item no. 407.02.

10. For the purposes of item no. 407.04/87.00/01.00 the vehicle in question shall not be deemed to be personally owned and used personally by the importer, unless such importer was, at all reasonable times, personally present at the place where the vehicle was used by him or her, and the importer shall be deemed to have used that vehicle from the date on which he or she took physical delivery of the vehicle until the date on which the vehicle was delivered by him or her to the shipper or the agent for the purpose of shipment or dispatch. Where a vehicle is imported on its own wheels, the date of shipment or dispatch shall be the date that the vehicle leaves the country where it was so owned and used en route to the Republic.

11. For the purposes of item no. 407.04, the importer shall, if that person is absent for a continuous period of longer than 3 months from the place where the vehicle is usually used in the Republic, not be deemed to have imported the vehicle for that person's personal or own use, and tax as determined by the Commissioner is payable as from the date of such absence.

12. The exemption in terms of item no. 407.04 is allowed once per family during a period of 3 years.

13. Any entry under item no. 407.04 must be supported by a duly completed form DA 304 A.

 

14. Any entry under item no. 407.06 must be supported by duly completed forms DA 304 and P1.160.

407.01

Personal effects, sporting and recreational equipment, new or used:

407.01/00.00/01.01

Imported either as accompanied or unaccompanied passengers’ baggage by non-residents of the Republic for their own use during their stay in the Republic.

407.01/00.00/01.02

Exported by residents of the Republic for their own use while abroad and subsequently re-imported either as accompanied or unaccompanied passengers’ baggage by such residents

407.02

Goods imported as accompanied passengers' baggage, including goods obtained at a licensed inbound duty and tax free shop either by non-residents or residents of the Republic and cleared at the place where such person disembark or enter the Republic.

407.02/00.00/01.00

New or used goods, of a total value not exceeding R5 000 per person.

407.02/00.00/02.00

Additional goods, new or used, of a total value not exceeding R20 000 per person.

407.02/22.00/01.00

Wine not exceeding 2 litres per person

407.02/22.00/02.00

Spirituous and other alcoholic beverages, a total quantity not exceeding 1 litre per person

407.02/24.02/01.00

Cigarettes not exceeding 200 and cigars not exceeding 20 per person

407.02/24.03/01.00

250g Cigarette or pipe tobacco per person

407.02/33.03/0 1.00

Perfumery not exceeding 50 ml and toilet water not exceeding 250 ml per person

407.02/00.00/01.00

[deleted by Revenue Laws Amendment Act No. 31 of 2005]

407.02/00.00/02.00

[deleted by Revenue Laws Amendment Act No. 31 of 2005].

407.04

Motor vehicles imported by natural persons for own use on change of permanent residence to the Republic:

407.04/87.00/01.00

One motor vehicle per family, imported by a natural person for his or her personal or own use, who permanently changes his or her residence to the Republic and—

(i) provided the vehicle so imported is the personal property of the importer and has personally been owned and used by him or her for a period of not less than 12 months prior to his or her departure to the Republic; and
(ii) provided the vehicle is not offered, advertised, lent, hired, leased, pledged, given away. exchanged, sold or otherwise disposed of within a period of 20 months from the date of importation

407.06

Goods imported by natural persons for own use on change of residence to the Republic:

407.06/00.00/01.00

Household furniture, other household effects and other removable articles, including equipment necessary for the exercise of the calling, trade or profession of the person, other than industrial, commercial or agricultural plant and excluding motor vehicles, alcoholic beverages and tobacco goods, the bona fide property of a natural person (including a returning resident of the Republic after an absence of six months or more) and members of his or her family, imported for own use on change of his or her residence to the Republic: Provided that these goods are not disposed of within a period of six months from the date of importation

409.00

RE-IMPORTED GOODS:

NOTES:

1.    The importer must, at the time of entry of the goods upon re-importation, attach a statement to the bill of entry or other document prescribed in terms of the Customs and Excise Act, which indicates—

(a)  the reasons for the goods being returned;

(b)  whether any change in the ownership of the goods took place after their exportation from the Republic:

(c)  whether the goods have been subjected to any process of manufacture or manipulation after their exportation from the Republic and if so, to what extent;

(d)  the number and date of the bill of entry or other document prescribed in terms of the Customs and Excise Act, relating to the export of the goods and the place where such entry was made or the document on which the goods were registered prior to export of such goods for the purposes of the subsequent re-importation thereof; and

(e)  the place where and the number and date of the bill of entry or other document prescribed in terms of the Customs and Excise Act, on which tax was paid on the goods upon their first importation into the Republic or other documents, if applicable, to prove that the goods were previously imported and tax due was paid thereon.

2.    This exemption (excluding item no. 409.07) is allowed only if the goods can be identified as being the same goods which were exported

3.    For the purposes of item no. 409.07—

(a) "compensating products" means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods temporarily exported for outward processing; and

(b) "temporarily exported for outward processing" means the customs procedure whereby goods which may be disposed of without customs restriction, are temporarily exported for manufacturing, processing or repair abroad and then re-imported.

409.01/00.00/01.00

Imported goods (including packing containers) re-exported and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or manipulation, no change of ownership having taken place subsequent to their exportation from the Republic, and which can be identified on re-importation as being the same goods: Provided that this exemption shall not apply if—

(i)   the supply of those goods was charged with tax at the rate of zero per cent in terms of section 11(1)(a): or

(ii)  a refund in terms of section 44(9) is granted.

409.02/00.00/01 .00

Goods (including packing containers) produced or manufactured in the Republic, exported therefrom and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or manipulation (excluding excisable goods exported ex a customs and excise warehouse). no change of ownership having taken place subsequent to their exportation from the Republic, and which can be identified on re-importation as being the same goods: Provided that this exemption shall not apply if—

i) the supply of those goods was charged with tax at the rate of zero per cent in terms of section 11(1)(a): or
ii) a refund in terms of section 44(9) is granted.

409.04/00.00/01.00

Imported or locally manufactured articles sent abroad for processing or repair, provided they are exported under customs and excise supervision, retain their essential character, are returned to the exporter, no change of ownership having taken place subsequent to their exportation from the Republic. and can be identified on reimportation: Provided that this exemption shall apply only to the extent of the value of the goods sent from the Republic on the day such goods left the Republic

409.06/00.00/01.00

Excisable goods exported to a customs and excise warehouse and thereafter returned to or brought back by the exporter without having been subjected to any process of manufacture or manipulation and no change of ownership having taken place subsequent to their exportation from the Republic: Provided that this exemption shall not apply if—

i) the supply of those goods was charged with tax at the rate of zero per cent in terms of section 11(1)(a): or
ii) a refund in terms of section 44(9) is granted

409.07/00.00/01.00

Compensating products (excluding goods liable to the duties specified in Part 2 of Schedule No. 1 to the Customs and Excise Act) obtained abroad from goods temporarily exported for outward processing, in terms of a specific permit issued by the International Trade Administration Commission, provided-

i) the specific permit is obtained before the temporary exportation of the goods;
ii) if the ownership of the compensating products is transferred prior to entry for customs purposes. such goods are entered in the name of the person who exported the goods;
iii) any additional conditions which may be stipulated in the said permit. are complied with; and
iv) that this exemption shall apply only to the extent of the value of the goods sent from the Republic on the day such goods left the Republic

410.00

GOODS FOR INDUSTRIAL AND COMMERCIAL PURPOSES:

NOTES :

1.    The exemption specified in item no. 410.04 shall only be allowed —

(a)  if the importer is a natural person and a holder of a valid travel document or passport form a SACU or SADC member state;

(b)  once per person during a period of 30 days; and

(c)   if the goods are of SACU or SACU origin; and if the combined net mass of the goods does not exceed 25kg.

410.04

Handmade articles for commercial purposes:

410.04/99.01/01.04

Leather or imitation leather articles

410.04/99.01/02/04

Wooden articles

410.04/99.01/03.04

Plaits and similar products of plaiting materials, basketwork, wickerwork and other articles, made directly to shape from plaiting materials.

410.04/99.01/04.04

Plastic articles

410.04/99.01/05.04

Textile articles

410.04/99.01/06.04

Stone articles

410.04/99.01/07.04

Glass articles

410.04/99.01/08.04

Base metal articles

412.00

GENERAL:

NOTES:

1.    For the purposes of item no.’s 412.03 and 412.04, the bill of entry or other document prescribed in terms of the Customs and Excise Act must be supported by an inventory of the goods and documentary proof that the goods qualify for exemption under these items.

1A.  For the purposes of item no. 412.07—

(a) any offer to abandon or application to destroy any goods shall be in writing by or on behalf of the owner thereof, and shall—

(i)   include the bill of entry, the invoices and other documents relating to the importation of the goods;

(ii)  state the identifying particulars of the goods;

(iii) state the reason for abandonment, or if application is made for destruction the reason why destruction and not abandonment is requested; and

(iv) indemnify the Commissioner against any claim by any other person;

(b)  the owner shall be responsible for the cost of storage in and removal to the customs and excise warehouse or any place of security indicated by the Commissioner, if such storage or removal is required by the Commissioner, and for any other expenses, including the cost of destruction;

(c)  goods shall be destroyed under the supervision of an officer; and

(d)  goods in respect of which security of the duty due has been furnished to the Commissioner shall be deemed to be under control of the Commissioner.

2.    For the purposes of item no.’s 412.26 and 412.27, such exemptions are subject to compliance with sections 39 and 40 of the Customs and Excise Act and which shall apply also to imports from or via Botswana, eSwatini, Lesotho or Namibia.

[Item 412.00 Note 2 substituted by section 25(c) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]

3.     For the purposes of item no. 412.28—

(a)  A duty and tax free shop means a duty and tax free shop as contemplated in the rules for section 21 of the Customs and Excise Act; and

(b)  Any word or expression used in relation to a duty and tax free shop shall have the meaning assigned thereto in the rules for section 21 of the Customs and Excise Act.

412.01

GOODS FOR TESTING AND EXPERIMENTAL PURPOSES

412.01/00.00/02.00

Arms and ammunition, parts and accessories thereof, classifiable in Chapter 93, for the purposes of testing and experimenting therewith as the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control may allow by specific permit in terms of the National Conventional Arms Control Act, 41 of 2002.

Provided that—

(i) goods imported under this rebate item shall be limited to goods imported for testing purposes and shall not be sold or disposed to any other party or be removed to the area of Botswana, Eswatini, Lesotho or Namibia unless under the specific authority of the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control; and
(ii) goods not consumed or destroyed during the testing process must be exported within 180 days from the date of the said import permits issued by the National Conventional Arms Control Committee and the Directorate for Conventional Arms Control.

[Item 412.01 inserted by Notice No. R.3780 of GG49104, dated 11 August 2023]

412.03/00.00/01.00

Used personal or household effects (excluding motor vehicles) bequeathed to persons residing in the Republic

412.04/00.00/01.00

Used property of a person normally resident in the Republic who died while temporarily outside the Republic

412.07

Goods unconditionally abandoned to the Commissioner by the owner or goods destroyed with the permission of the Comm

412.07/00.00/01.00

Goods while still in a customs and excise warehouse or under the control of the Commissioner (excluding goods cleared under Schedule No. 3 of the Customs and Excise Act)

412.07/00.00/02.00

Goods cleared under Schedule No. 3 of the Customs and Excise Act

412.07/87.00/01.02

Motor vehicles cleared under any item of Schedule No. 4 of the Customs and Excise Act, damaged by accident or unavoidable cause

412.09

Goods Lost, Destroyed or Damaged

412.09/00.00/01.00/00

Goods in respect of which the customs duty, together with the fuel levy (where applicable), amounts to not less than R2 500, proved to have been lost, destroyed or  damaged on any single occasion in circumstances of vis major or in such other circumstances as the Commissioner deems exceptional while such goods are—

(a) in any customs and excise warehouse or in any appointed transit shed or under control of the Commissioner;
(b) being removed with deferment of payment of duty or under rebate of duty from a place in the republic to any other place in terms of the provisions of the Customs and Excise Act; or
(c) being stored in any rebate storeroom:

Provided that—

(i) no compensation in respect of the customs duty, fuel levy or VAT on such goods has been paid or is due to the owners by any  other person;
(ii) such loss, destruction or damage was not due to any negligence or fraud on the part of the person liable for the duty or VAT; and
(iii) such goods did not enter into consumption and the importer of those goods was not liable for the tax imposed in terms of section 7(1)(b) when those goods were initially imported; and

provided further that circumstances contemplated in this item exclude a hostile act by a third party constituted by robbery or theft.

[Item number 412.09 inserted by Notice No. R.226, GG 43051, dated 28 February 2020]

412.10/00.00/01.00

Bona fide unsolicited gifts of not more than two parcels per person per calendar year and of which the value per parcel does not exceed R400 (excluding goods contained in passengers’ baggage, wine, spirits and manufactured tobacco (including cigarettes and cigars)) consigned by natural persons abroad to natural persons in the Republic.

412.11/00.00/01.00

Goods imported—

(a)  for the relief of distress of persons in cases of famine or other national disaster:

(b)  under any technical assistance agreement: or

(c)  in terms of an obligation under any multilateral international agreement to which the Republic is a party:

Provided that—

(i) the importation of any goods under this item shall be subject to a certificate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic, Botswana, eSwatini, Lesotho and Namibia; and
(ii) goods imported under this item shall not be sold or disposed of to any party who is not entitled to any privileges under the item, or be removed to the area of Botswana, eSwatini, Lesotho or Namibia without the permission of the International Trade Administration Commission

[Item 412.11/00.00/01.00 paragraphs (i) and (ii) of the proviso substituted by section 25(d) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]

412.12/00.00/01.00

Goods imported for any purpose agreed upon between the Governments of the Republic, Botswana, eSwatini, Lesotho and Namibia: Provided that—

(i)   the provisions of this item shall not apply in respect of any consignment or quantity or class of goods unless the prior approval of the Governments of Botswana, eSwatini, Lesotho and Namibia has been obtained for the application of such provisions in respect of every such consignment or quantity or class of goods;

(ii)  the importation of any goods under this item shall be subject to a certificate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic, Botswana, eSwatini, Lesotho and Namibia; and

(iii) goods imported under this item shall not be sold or disposed of to any party who is not entitled to any privileges under the item, or be removed to the area of Botswana, eSwatini, Lesotho or Namibia without the permission of the Commissioner

[Item 412.12/00.00/01.00 substituted by section 25(d) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]

412.26/00.00/01.00

Goods (excluding goods for upgrading) supplied free of charge to replace defective goods which are covered by a warranty agreement: Provided that—

(a)  a copy of the bill of entry or other document prescribed in terms of the Customs and Excise Act and the documents submitted in support of such document under which the goods were originally entered for home consumption are submitted:

(b)  the goods are supplied by the original supplier; and

(c)   proof that the replaced goods have been exported to the original supplier is submitted or the replaced goods are disposed of as directed by the Commissioner

412.27/00.00/01.00

 

Goods for upgrading supplied free of charge to replace parts which are covered by a warranty agreement: Provided that—

(a)  a specific permit issued by the International Trade Administration Commission, is submitted;

(b) a copy of the bill of entry or other document prescribed in terms of the Customs and Excise Act and the documents submitted in support of such document under which the goods were originally entered for home consumption are submitted;

(c) the goods are supplied by the original supplier; and

(d) proof that the replaced goods have been exported to the original supplier is submitted or the replaced goods are disposed of as directed by the Commissioner

412.28

Goods supplies by a licensee of a special customs and excise storage warehouse licensed as a duty and tax free shop:

412.28/00/00.01.00

Goods supplied by a licensee of an inbound duty and tax free shop to inbound travellers

413.00

[deleted by section 53(1) of the Taxation Laws Amendment Act, 2023 (Act No. 17 of 2023), Notice No. 4226, GG49894, dated 22 December 2023 - deemed to have come into operation on 1 January 2013 (section 53(2))]

414.00

IMPORTED GOODS ADMITTED UNDER REBATE OF DUTY FOR CONSUMPTION OR USE AT AN INTERNATIONAL SPORTING EVENT APPROVED BY THE MINISTER, WHEN IMPORTED AND ENTERED BY THE CONTROLLING BODY OF A PARTICIPATING VISITING TEAM, A TEAM DOCTOR, AN OFFICIAL SPONSOR OF THE EVENT OR THE HOST OF THE EVENT ON BEHALF OF A PARTICIPATING VISITING TEAM


NOTES:

1.  The event may be approved by the Minister having regard to—

(i)    the foreign participation in that event; and

(ii)   the economic impact that event may  have on the country as a whole.

2.  "Official sponsor" means a sponsor of the event appointed by—

(i) the international organiser of the event; or

(ii) the host of the event in the Republic.

414.01/00.00/01.00

Pharmaceutical goods (including medicaments) imported by—

(i)   a controlling body of a participating visiting team;

(ii) a team doctor of a participating visiting team accredited by the Department of Health; or

(iii) the host of the event on behalf of a participating visiting team,

in such quantities as the Department of Health may allow by specific permit.

414.02/00.00/01.00

Non-alcoholic beverages and foodstuffs imported by a controlling body of a participating visiting team or the host of the event on behalf of a participating visiting team, for consumption by members of the team during their stay.

414.03/00.00/01.00

 

Promotional material, individually of little value, imported by an official sponsor of the event or the host of the event on behalf of an official sponsor, not for sale but for distribution or use at an event venue.

470.00

GOODS TEMPORARILY ADMITTED FOR PROCESSING. REPAIR, CLEANING, RECONDITIONING OR FOR THE MANUFACTURE OF GOODS EXCLUSIVELY FOR EXPORT:

NOTES:

1. The Commissioner may require the importer to register a rate of yield of the processed or manufactured goods that will be obtained per unit of the imported goods.

2.  

(a)  The exemption in terms of items 470.01 or 470.03 is allowed only for goods to be used for the processing or manufacture of goods for export and the processed or manufactured goods must be exported—

(i)  for the purposes of items 470.01 and 470.03 (01.00 and 02.00) within 12 months from the date of entry thereof; and

(ii)  for the purposes of item 470.03 (03.00) within three (3) years from the date of entry thereof.

(b)  The exemption in terms of item no. 470.02 is allowed only for parts to be used and the goods submitted for repair. cleaning or reconditioning must be exported within 6 months from the date of importation thereof:

Provided that—

(i)   the Commissioner may. in exceptional circumstances. extend the period specified in each case for a further period as deemed reasonable: and

(ii)  the application for such extension is made prior to the expiry of the period of 1 2 months or 6 months. as the case may be.

 

3.   This exemption is allowed only if the Controller ensures that the tax is secured, in part or in full. by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances. otherwise directs. or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act.

4.    If proof is not furnished to the Commissioner that the goods imported have been repaired, cleaned, reconditioned, processed or used in repairing. cleaning, reconditioning or processing and have been duly exported within the time period prescribed in note number 2, this exemption shall he withdrawn and tax, penalty and interest must be paid.

5.    For the purposes of Item No. 470.03/00.00/02.00:

(a)  Where the importer is contractually entitled to keep a portion of the goods manufactured, processed, finished, equipped or packed in lieu of payment for the operations carried out, that importer must—

(i)   also export those goods within the period of 12 months contemplated in  Note 2(a); or

(ii)

(aa)  process a bill of entry at the office of the Controller for payment of the value-added tax on the goods retained; and

(bb)  adjust by voucher of correction the rebate bill of entry in respect of the quantity and value of the goods used to manufacture the goods retained.

(b)  The importer is required to maintain the records prescribed in terms of section 75 of the Customs and Excise Act.

470.02/00.00/01.00

Goods (including parts therefore) for repair, cleaning or reconditioning

470.02/00.00/02.00

Parts for goods temporarily imported for repair, cleaning or reconditioning

470.03/00.00/01.00

 

Goods for use in the manufacturing, processing, finishing, equipping or packing of goods exclusively for export

470.03/00.00/02.00

 

Goods free of duty, for use in the manufacture, processing, finishing, equipping or packing of goods exclusively for export

470.03/00.00/03.00

 

Goods for use in the manufacturing, processing, finishing or equiping of yachts exclusively for export

480.00

GOODS TEMPORARILY ADMITTED FOR SPECIFIC PURPOSES:

NOTES:

1. The exemption in terms of item no. 480.35 is allowed—

(a)   only if the samples are imported by—

(i)   commercial travellers and other representatives of firms abroad who visit the Republic temporarily with their samples for the purpose of securing orders;

(ii)  persons or firms established in the Republic, including agents for foreign firms, to whom samples may be sent by firms abroad, free of charge, for the same purpose; or

(iii) a prospective customer in the Republic to whom a sample is sent on free loans for inspection and demonstration with a view to obtaining an order for similar goods:

(b)  except with the permission of the Commissioner, for only one sample of each description, range, type or colour of an article: and

(c)  only if each sample is an article representative of a particular category of goods already produced or to be produced abroad, imported solely for the purpose of being shown or demonstrated free of charge to prospective customers.

2.  All goods shall be re-exported—

(a)   in the case of goods under an international carnet within the period of validity of such carnet; and

(b)  in the ease of other goods within 6 months from the date of importation, thereof or within such further period as the Commissioner may in exceptional circumstances, allow.

3.   This exemption is allowed only if the Controller ensures that the tax is secured, in part or in full, by the lodging of a provisional payment or bond except where the Commissioner, in exceptional circumstances, otherwise directs, or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act.

4.    If proof is not furnished to the Commissioner that the goods have been duly re-exported within the time period prescribed in note no. 2, this exemption shall be withdrawn and tax, penalty and interest must be paid.

5.    Notwithstanding this exemption, the importer shall remain liable for tax, until he proves that the goods have been duly re-exported or that the goods have been exported under the supervision of an officer, as defined in section 1 of the Customs and Excise Act.

6.    On request by the importer, and subject to the permission of the Commissioner, temporary admission may be terminated by entering the goods for home consumption or by abandonment or destruction of the goods whereupon tax must be paid.

480.05/00.00/01.00

Containers and other articles used. as packing. whether or not filled at the time of importation: Provided that such articles do not become the property of the importer

480.10/00.00/01.00

Goods for display or use at exhibitions, fairs, meetings or similar events

480. 15/00.00/01 .00

Professional equipment (including ancillary apparatus and accessories) owned by persons resident abroad, for use solely by or under the supervision of a visiting person

480.20/00.00/01.00

Welfare material for seafarers for cultural, educational, recreational, religious or sporting activities

480.25/00.00/01 .00

Instruments, apparatus and machines (including accessories therefore), for use by institutions approved by the Commissioner. for scientific research or education

480.30/00.00/01.00

Models, instruments, apparatus, machines and other pedagogic material (including accessories therefore) imported by institutions approved by the Commissioner, for educational or vocational training

480.35/00.00/01.00

Commercial samples owned abroad and imported for the purpose of being shown or demonstrated in the Republic for the soliciting of orders for goods to be supplied from abroad

490.00

GOODS TEMPORARILY ADMITTED SUBJECT TO EXPORTATION IN THE SAME STATE:

NOTES:

1. Goods shall be re-exported—

(a)  in the case of goods under an international carnet within the period of validity of such carnet; and

(b)  in the case of other goods within 6 months from the date of importation thereof or within such further period as the Commissioner may in exceptional circumstances allow.

2.    This exemption is allowed only if the Controller ensures that the tax is secured, in part or in full, by the lodging of a provisional payment or bond except where the Commissioner. in exceptional circumstances, otherwise directs, or in the circumstances contemplated in rule 120A.01(c) of Chapter XIIA of the Rules under the Customs and Excise Act.

3.    If proof is not furnished to the Commissioner that the goods have been duly re-exported within the time period prescribed in note no. 1, this exemption shall be withdrawn and tax, penalty and interest must be paid.

4.    Notwithstanding this exemption, the importer shall remain liable for tax. until he proves that the goods have been duly re-exported or that the goods have been exported under the supervision of an officer, as defined in section 1 of the Customs and Excise Act.

5.   On request by the importer, and subject to the permission of the Commissioner, temporary admission may be terminated by entering the goods for home consumption, whereupon tax must be paid, or by abandonment or destruction. The provisions of item no. 412.07 will apply to the abandonment or destruction of the goods concerned.

490.03/87.00/01.00

Private motor vehicles belonging to a person taking up temporary residence in the Republic

490.05/00.00/0 1.00

Postcards and other mail matter, imported in bulk, for despatch to addresses beyond the borders of the Republic

490.10/00.00/01.00

Models or prototypes, to he used in the manufacture of goods

490.11/00.00/01.00

Matrices, blocks, plates, and similar articles, on loan or hire, for printing illustrations in periodicals or books

490.12/00.00/01.00

Matrices, blocks, plates, moulds and similar articles, on loan or hire, to be used in the manufacture of articles that are to be delivered abroad

490.13/00.00/01.00

Instruments, apparatus. machines and other articles to be tested by the South African Bureau of Standards

490.14/00.00/01.00

Instruments, apparatus and machines, made available free of charge to a customer by or through a supplier, pending delivery or repair of similar goods

490.15/00.00/01.00

Costumes, scenery and other theatrical equipment on loan or hire to dramatic societies or theatres

490.20/00.00/01 .00

Animals and sport requisites (including yachts and motor vehicles) belonging to a person resident abroad, for use by that person or under his supervision in sports contests (including motor car rallies and transcontinental excursions)

490.25/00.00/01.00

Photographs and transparencies to be shown in a public exhibition or competition for photographers

490.30/00.00/01.00

Specialised equipment arriving by ship and used on shore at ports of call for the loading, unloading or handling of containers of tariff heading No. 86.09 of Schedule No. 1 to the Customs and Excise Act

490.35/00.00/01.00

Pallets, whether or not laden with cargo at importation

490.40/00.00/01.00

Machinery or plant (excluding tower cranes) for use on contract in civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on the recommendation of the International Trade Administration Commission, may allow by specific permit

490.50/00.00/01.00

Motor vehicles, yachts and other removable articles (including spare parts and normal accessories and equipment therefore) imported by foreign tourists and travellers resident in foreign countries for their own use

490.60/00.00/01 00

Commercial road vehicles used in the conveyance of imported merchandise

490.90/00.00/01.00

Machinery or plant (excluding tower cranes) for use on contract other than for purposes of civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on the recommendation of the International Trade Administration Commission may allow by specific permit

490.90/00.00/02.00

Goods not specified in item no.’s 470.00, 480.00 or 490.00, temporarily admitted for purposes approved by the Commissioner.

498.00

IMPORTED GOODS FOR USE IN A CUSTOMS CONTROLLED AREA

NOTES:

1.   Goods may only be imported and entered into a customs controlled area under this item where such goods are imported by a customs controlled area enterprise or an SEZ operator

2.   Goods may only be entered under item 498.02 by a registered SEZ operator as contemplated in rule 21A.04.

498.01/00.00/01.00

 

Goods that are imported into a customs controlled area by a customs controlled area enterprise

498.02/00.00/01.00

 

Goods of any description imported by a registered SEZ operator for use in the construction and maintenance of the infrastructure of a CCA in an SEZ.

 

[Item 498.00 substituted by section 31 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]