Page 555 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO
412.12/00.00/01.00
DESCRIPTION
Goods imported for any purpose agreed upon between the Governments of the Republic, Botswana, Lesotho, Namibia and Swaziland: Provided that—
(i) the provisions of this item shall not apply in respect of any consignment or quantity or class of goods unless the prior approval of the Governments of Botswana, Lesotho, Namibia and Swaziland has been obtained for the application of such provisions in respect of every such consignment or quantity or class of goods;
(ii) 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. (ii) substituted by s. 54 (b) of Act 16 of 2004.]
(iii) 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 Commissioner
Goods (excluding goods for upgrading) supplied free of charge to replace defective goods which are covered by a warranty agreement: Provided that—
(a) a copy of the bill of entry or other document prescribed in terms of the Customs and Excise
Act and the documents submitted in support of such document under which the goods were
originally entered for home consumption are submitted;
(b) the goods are supplied by the original supplier; and
(c) proof that the replaced goods have been exported to the original supplier is submitted or the
replaced goods are disposed of as directed by the Commissioner
Goods for upgrading supplied free of charge to replace parts which are covered by a warranty agreement: Provided that—
(a) a speci c permit issued by the International Trade Administration Commission, is submitted;
[Para. (a) substituted by s. 54 (c) of Act 16 of 2004.]
(b) a copy of the bill of entry or other document prescribed in terms of the Customs and Excise Act and the documents submitted in support of such document under which the goods were originally entered for home consumption are submitted;
(c) the goods are supplied by the original supplier; and
(d) proof that the replaced goods have been exported to the original supplier is submitted or the
replaced goods are disposed of as directed by the Commissioner
Goods supplied by a licensee of a special customs and excise storage warehouse licensed as a duty and tax free shop:
Goods supplied by a licensee of an inbound duty and tax free shop to inbound travellers.
[Item no. 412.28 inserted by GN R766 of 24 July 2009.]
IMPORTED GOODS FOR SALE, CONSUMPTION OR USE DURING 2010 FIFA WORLD CUP SOUTH AFRICA WHEN IMPORTED AND ENTERED BY QUALIFYING PERSONS AND EMPLOYEES OF QUALIFYING PERSONS
NOTES:
For the purposes of this item 413.00—
412.26/00.00/01.00
412.27/00.00/01.00
412.28
412.28/00/00/01.00
413.00
1. (a) (b)
the de nitions in Schedule 1 of the Revenue Laws Amendment Act, 2006 shall, as may be applicable, apply in respect of any item or Note provided for in this item; and ‘qualifying person’ means—
(i) FIFA and FIFA subsidiaries;
(ii) FIFA National Associations;
(iii) FIFA Confederations;
(iv) Media Representatives;
(v) Commercial Af liates;
(vi) Merchandising Partners;
(vii) Licensees;
(viii) FIFA Flagship Store Operator;
(ix) FIFA Designated Service Providers including the pitch importer, Concession Operators, Hospitality Service Providers, design servicers, event management and marketing operations servicers and of ce suppliers; and
(x) The Host Broadcaster, Broadcasters and Broadcast Rights Agencies; and
SAIT CompendIum oF TAx LegISLATIon VoLume 1 547
VALUE-ADDED TAX ACT