Page 547 - SAIT Compendium 2016 Volume1

Schedule 1 VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1 Schedule 1
EXEMPTION: CERTAIN GOODS IMPORTED INTO THE REPUBLIC
(Section 13 (3) of this Act)
[Schedule 1 amended by s. 48 of Act 136 of 1991, by GN 2695 of 8 November 1991, by s. 43 (1) of Act 136 of 1992, by GN 2244 of 31 July 1992, by s. 44 (1) of Act 97 of 1993, by GN 1955 of 7 October 1993, by s. 32 of Act 20 of 1994, by s. 32 (1) of Act 37 of 1996, by s. 53 of Act 27 of 1997, by s. 177 of Act 60 of 2001, by s. 58 of Act 30 of 2002, by s. 121 of Act 74 of 2002, by GN R111 of 17 January 2003, by s. 189 of Act 45 of 2003, by ss. 52, 53, 54 and 55 of Act 16 of 2004, by s. 108 of Act 32 of 2004, by ss. 111 to 123 of Act 31 of 2005, by ss. 52 (1) and 53 (1) of Act 9 of 2006, by s. 89 of Act 20 of 2006, by s. 85 (1) of Act 8 of 2007, by GN R958 of 12 October 2007, by s. 107 of Act 35 of 2007, by GN R766 of 24 July 2009, by GN Rs 154 and 157 of 1 March 2011, by s. 143 (1) of Act 24 of 2011, by GN R187 of 2 March 2012, by GN R506 of 6 July 2012, by GN 995 of 7 December 2012, by GN R1072 of 14 December 2012, by s. 181 of Act 31 of 2013 and by GN R288 of 17 April 2014.]
Goods imported, as contemplated in section 13 (1), including imports from or via Botswana, Lesotho, Namibia or Swaziland, into the Republic and in respect of which the exemption under the provisions of section 13 (3) applies, are set forth below.
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, Lesotho, Namibia or Swaziland, granted permission that entry need not be made:
(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 1 to the said Act.
[Sub-para. (v) substituted by s. 111 (b) of Act 31 of 2005.] [Para. 1 amended by s. 111 (a) of Act 31 of 2005.]
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 identi ed on re-importation.
[Para. 4 substituted by s. 112 of Act 31 of 2005.]
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
[Sub-para. (a) substituted by s. 52 (1) of Act 9 of 2006.]
(b) any association not for gain, which satis es 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 scienti c 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.
[Para. 5 substituted by s. 108 (a) of Act 32 of 2004 and by s. 113 of Act 31 of 2005.]
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.01 (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 be
withdrawn and tax, penalty and interest must be paid.
[Para. 6 substituted by s. 114 of Act 31 of 2005.]
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
[Sub-para. (a) substituted by s. 107 of Act 35 of 2007.]
[NB: Sub-para. (a) has been substituted by s. 107 (1) of Act 43 of 2014, a provision that will come into operation on a date determined by the Minister by notice in the Gazette, which notice may not be published earlier than 12 months after the promulgation of the Taxation Laws Amendment Act 43 of 2014 (20 January 2015). See Pendlex below.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1 539
VALUE-ADDED TAX ACT