Page 549 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO
DESCRIPTION
3. For the purposes of item no. 406.03, ‘an organisation or institution’ means an organisation which the Director-General: Foreign Affairs or an of cial acting under his or her authority has certi ed as an organisation or institution with which the Republic has concluded a formal agreement, which provides, inter alia, for the granting of such exemption.
[Para. 3 substituted by s. 117 (b) of Act 31 of 2005.]
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 3, undertaken to grant an exemption to a South African citizen who is a representative, member, agent or of cer, but excluding a delegate, with or to such organisation or institution.
[Para. 4 substituted by s. 117 (b) of Act 31 of 2005.]
5. A motor vehicle exempted in terms of item nos. 406.02, 406.03, 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: Foreign Affairs.
[Para. 5 substituted by s. 117 (b) of Act 31 of 2005.]
6. ...
[Para. 6 substituted by s. 117 (b) of Act 31 of 2005 and deleted by GN R154 of 1 March 2011.] 7. ...
[Para. 7 amended by s. 117 (c) of Act 31 of 2005 and deleted by GN R154 of 1 March 2011.] Goods for the of cial use by a diplomatic mission and goods for the personal or of cial use by
diplomatic representatives accredited to a diplomatic mission and members of their families
Goods for the personal or of cial use by members, agents, of cers, delegates or permanent representatives of, to, or with an organisation or institution, and members of their families
Goods for the of cial use by a consular mission and goods for the personal or of cial use by consular representatives accredited to a consular mission and foreign representatives (excluding those referred to in item nos. 406.02 and 406.03), and members of their families
[Item no. 406.05/00.00/01.00 substituted by s. 117 (d) of Act 31 of 2005.]
Stationery, uniforms, furniture and equipment for the of cial use by a consular post headed by
an honorary consular of cer
Goods (excluding food, drink and tobacco in any form) imported by administrative and technical representatives accredited to diplomatic or consular missions, on their rst entry on appointment by their governments, for their personal or of cial use, provided the said goods are imported with the approval of the Director-General: Foreign Affairs
[Item no. 406.00 amended by s. 117 (a) of Act 31 of 2005.]
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 de ned 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 identi ed as being the same goods which were removed from the Republic.
3.(a) (sic) The exemption speci ed in item 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
406.02/00.00/01.00 406.03/00.00/01.00 406.05/00.00/01.00
406.06/00.00/01.00 406.07/00.00/01.00
407.00
SAIT CompendIum oF TAx LegISLATIon VoLume 1 541
VALUE-ADDED TAX ACT