Page 553 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO
409.06/00.00/01.00
409.07/00.00/01.00
DESCRIPTION
Excisable goods exported ex a customs and excise warehouse and thereafter returned to or brought back by the exporter, without having been subjected to any process of manufacture or manipulation and no change of ownership having taken place subsequent to their exportation from the Republic: 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 (d) of Act 32 of 2004.] (ii) a refund in terms of section 44 (9) is granted.
Compensating products (excluding goods liable to the duties speci ed in Part 2 of Schedule 1 to the Customs and Excise Act) obtained abroad from goods temporarily exported for outward processing, in terms of a speci c permit issued by the International Trade Administration Commission, provided—
(i) the speci c permit is obtained before the temporary exportation of the goods;
(ii) if the ownership of the compensating products is transferred prior to entry for customs
purposes, such goods are entered in the name of the person who exported the goods;
(iii) any additional conditions which may be stipulated in the said permit, are complied with; and
(iv) 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
[Item no. 409.07/00.00/01.00 substituted by s. 53 of Act 16 of 2004 and amended by s. 119 (c) of Act 31 of 2005.]
GOODS FOR INDUSTRIAL AND COMMERCIAL PURPOSES: NOTE:
1. The exemption speci ed in item 410.04 shall only be allowed—
(a) if the importer is a natural person and a holder of a valid travel document or passport from a SACU or SADC member state;
(b) once per person during a period of 30 days; and
(c) if the goods are of SACU or SACU origin; and if the combined net mass of the goods
does not exceed 25 kg.
Handmade articles for commercial purposes:
Leather or imitation leather articles Wooden articles
Plaits and similar products of plaiting materials, basketwork, wicker work and other articles, made directly to shape from plaiting materials.
410.00
410.04
410.04/99.01/01.04 410.04/99.01/02.04 410.04/99.01/03.04
410.04/99.01/04.04 410.04/99.01/05.04 410.04/99.01/06.04 410.04/99.01/07.04 410.04/99.01/08.04
412.00
Plastic articles Textile articles Stone articles Glass articles
Base metal articles
GENERAL:
NOTES:
[Item No 410.00 inserted by GN R187 of 2 March 2012.]
1. For the purposes of item nos. 412.03 and 412.04, the bill of entry or other document prescribed in terms of the Customs and Excise Act must be supported by an inventory of the goods and documentary proof that the goods qualify for exemption under these items.
[Note 1 substituted by s. 120 of Act 31 of 2005.]
1A. For the purposes of item no. 412.07—
(a) any offer to abandon or application to destroy any goods shall be in writing by or on
behalf of the owner thereof, and shall—
(i) include the bill of entry, the invoices and other documents relating to the
importation of the goods;
(ii) state the identifying particulars of the goods;
SAIT CompendIum oF TAx LegISLATIon VoLume 1 545
VALUE-ADDED TAX ACT