Page 552 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO 409.00
DESCRIPTION RE-IMPORTED GOODS: NOTES:
409.01/00.00/01.00
409.02/00.00/01.00
409.04/00.00/01.00
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 identi ed 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
[Sub-para. (i) substituted by s. 108 (b) of Act 32 of 2004.]
(ii) a refund in terms of section 44 (9) is granted.
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 identi ed 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
[Sub-para. (i) substituted by s. 108 (c) of Act 32 of 2004.] (ii) a refund in terms of section 44 (9) is granted.
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 identi ed 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.
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 rst importation into the Republic or other documents, if applicable, to prove that the goods were previously imported and tax due was paid thereon.
This exemption (excluding item no. 409.07) is allowed only if the goods can be identi ed as being the same goods which were exported.
[Para. 2 substituted by s. 119 (a) of Act 31 of 2005.]
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.
[Para. 3 amended by s. 119 (b) of Act 31 of 2005.]
2. 3.
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SAIT CompendIum oF TAx LegISLATIon VoLume 1