Page 554 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO
DESCRIPTION
(iii) state the reason for abandonment, or if application is made for destruction the reason why destruction and not abandonment is requested; and
(iv) indemnify the Commissioner against any claim by any other person;
(b) the owner shall be responsible for the cost of storage in and removal to the customs and excise warehouse or any place of security indicated by the Commissioner, if such storage or removal is required by the Commissioner, and for any other expenses,
including the cost of destruction;
(c) goods shall be destroyed under the supervision of an of cer; and
(d) goods in respect of which security of the duty due has been furnished to the
Commissioner shall be deemed to be under control of the Commissioner.
[Note 1A inserted by s. 181 (1) (a) of Act 31 of 2013 – date of commencement: 1 January 2014.]
2. For the purposes of item nos. 412.26 and 412.27, such exemptions are subject to compliance with sections 39 and 40 of the Customs and Excise Act and which shall apply also to imports from or via Botswana, Lesotho, Namibia or Swaziland.
[Note 2 substituted by s. 120 of Act 31 of 2005.]
3. For the purposes of item no. 412.28—
(a) a duty and tax free shop means a duty and tax free shop as contemplated in the rules
for section 21 of the Customs and Excise Act; and
(b) any word or expression used in relation to a duty and tax free shop shall have the
meaning assigned thereto in the rules for section 21 of the Customs and Excise Act.
[Note 3 inserted by GN R766 of 24 July 2009.]
Used personal or household effects (excluding motor vehicles) bequeathed to persons residing in the Republic
Used property of a person normally resident in the Republic who died while temporarily outside the Republic
Goods unconditionally abandoned to the Commissioner by the owner or goods destroyed with the permission of the Commissioner: Provided that the Commissioner may decline to accept abandonment or grant permission for destruction
Goods while still in a customs and excise warehouse or under the control of the Commissioner (excluding goods cleared under Schedule No. 3 of the Customs and Excise Act)
Goods cleared under Schedule No. 3 of the Customs and Excise Act
Motor vehicles cleared under any item of Schedule No. 4 of the Customs and Excise Act, damaged by accident or unavoidable cause
412.03/00.00/01.00 412.04/00.00/01.00 412.07
412.07/00.00/01.00
412.07/00.00/02.00 412.07/87.00/01.02
412.10/00.00/01.00
412.11/00.00/01.00
Bona de unsolicited gifts of not more than two parcels per person per calendar year and of which the value per parcel does not exceed R400 (excluding goods contained in passengers’ baggage, wine, spirits and manufactured tobacco (including cigarettes and cigars) consigned by natural persons abroad to natural persons in the Republic
Goods imported—
(a) for the relief of distress of persons in cases of famine or other national disaster;
(b) under any technical assistance agreement; or
(c) in terms of an obligation under any multilateral international agreement to which the
Republic is a party: Provided that—
(i) the importation of any goods under this item shall be subject to a certi cate issued by the International Trade Administration Commission and to such other conditions as may be agreed upon by the Governments of the Republic, Botswana, Lesotho, Namibia and Swaziland; and
[Para. (i) substituted by s. 54 (a) of Act 16 of 2004.]
(ii) goods imported under this item shall not be sold or disposed of to any party who is not entitled to any privileges under the item, or be removed to the area of Botswana, Lesotho, Namibia or Swaziland without the permission of the International Trade Administration Commission.
[Para. (ii) substituted by s. 54 (a) of Act 16 of 2004.]
[Item 412.07 inserted by s. 181 (1) (b) of Act 31 of 2013 – date of commencement: 1 January 2014.]
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SAIT CompendIum oF TAx LegISLATIon VoLume 1