Page 283 - Juta's Indirect Tax

Exports
(Signed)
PJ Gordhan Minister of Finance
SCHEDULE
DEFINITIONS
In these regulations, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meaning:
‘agent’, for purposes of Parts Two Section B and Three, means a registered vendor–
(a) located in the Republic who is the nominated agent of a qualifying purchaser and registered as prescribed in the
rules of section 59A of the Customs and Excise Act;
(b) that has been appointed by a qualifying purchaser to collect, consolidate and deliver movable gods to such qualifying
purchaser at an address in an export country; and
(c) is licensed as a remover of gods in bond as contemplated in section 64D of the Customs and Excise Act;
‘cartage contractor’ means a person whose activities include the transportation of goods, and includes couriers and freight forwarders. For purposes of Part Two Section B, the cartage contractor must be a licensed remover of goods in bond as contemplated in section 64D of the Customs and Excise Act;
‘circumstances beyond the control’ means–
(a) a natural or human-made disaster;
(b) a civil disturbance or disruption in services; or
(c) a serious illness of or accident concerning the qualifying purchaser or the person duly authorised to represent he
qualifying purchaser;
‘customs of cial’ means an of cer as de ned in section 1 of the Customs and Excise Act;
‘designated commercial port’ means a place in the Republic which has been designated by the Commissioner as an
exit point from the Republic as listed below:
(a) Designated commercial ports (VRA not present):
Harbours: Cape Town; Durban; East London; Port Elizabeth; Port of Ngqura; Richards Bay Airports: Lanseria
Border Posts:
Between the Republic and Botswana: Grobler’s Bridge; Kopfontein; Skilpadshek; Ramatlabama Between the Republic and Zimbabwe: Beit Bridge
Between the Republic and Mozambique: Lebombo
Between the Republic and Lesotho: Qacha’s Nek; Ficksburg Bridge; Maseru Bridge; Caledonspoort; Van Rooyenshek Between the Republic and Namibia: Nakop (Narogas); Vioolsdrift
Between the Republic and Swaziland: Mananga; Jeppes Ref; Oshoek; Nerston; Mahamba; Golela
(b) Designated commercial ports (VRA present until further notice is published by the Commissioner): International Airports: Cape Town; King Shaka; O.R. Tambo
(c) Other designated commercial ports (VRA not present):
Airports: Bloemfontein; Gateway (Pietersburg/Polokwane); Mbombela (Nelspruit); Port Elizabeth; Mmabatho;
Upington; Kruger Mpumalanga; Pilanesberg
Railway Stations: Germiston; Golela; Maseru Bridge; Ma keng; Johannesburg; Upington Harbours: Mossel Bay; Saldanha
(d) Additonal commercial ports may be designated by the Commissioner or the existing designated commercial ports may be amended by the Commissioner by giving notice in the Government Gazette;
‘ ash title’ means a supply of movable goods by a vendor to a qualifying purchaser contemplated in paragraph (f) of the de nition of ‘qualifying purchaser’ and that qualifying purchaser subsequently supplies the movable goods to another qualifying purchaser and ownership of the goods vests in the rst mentioned qualifying purchaser only for a moment before the goods are sold to such other qualifying purchaser;
‘foreign diplomat’ means a diplomat appointed by a foreign country–
(a) who was stationed in the Republic;
(b) who is departing from the Republic permanently upon conclusion of his or her term of duty; and (c) who is exporting movable goods in accordance with the provisions of paragraph 3;
‘foreign enterprise’ means an enterprise or business which is carried on continuously or regularly by any person (including South African passport holders) in an export country and in the course or furtherance of which goods or services are supplied to any other person for a consideration. For purposes of Part Two Section B, the foreign enterprise must also be registered as an exporter in terms of the Customs and Excise Act;
‘non-resident of the Republic’ means a natural person who is not in the Republic at the time of the supply and is– (a) a non-South African passport holder; or
(b) a permanent resident of an export country;
‘qualifying purchaser’ means a person who is not a registered vendor (excluding for purposes of paragraph (f) of this de nition) and who/which is–
(a) a foreign diplomat;
(b) a foreign enterprise;
(c) a non-resident of the Republic; (d) a tourist;
(e) any–
VaLue-added tax act: reGuLatIOns and nOtIces
Exports
Juta’s IndIrect tax 2016 275