Page 550 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO
DESCRIPTION
4.
(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 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.
[Para. 3 substituted by GN R187 of 2 March 2012.]
(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.
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.
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.
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 speci ed in Schedule 1 to the Customs and Excise Act and with payment of tax levied in terms of section 7 (1) (b) of this Act.
(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 speci ed 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.
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.
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.
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.
The exemption in terms of item no. 407.04 is allowed once per family during a period of 3 years.
Any entry under item no. 407.04 must be supported by a duly completed form DA 304 A.
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6. 7.
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9. 10.
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12. 13.
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SAIT CompendIum oF TAx LegISLATIon VoLume 1