Page 561 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 1
ITEM NO
DESCRIPTION
5. On request by the importer, and subject to the permission of the Commissioner, temporary admission may be terminated by entering the goods for home consumption, whereupon tax must be paid, or by abandonment or destruction. The provisions of item no. 412.07 will apply to the abandonment or destruction of the goods concerned.
[Note 5 substituted by s. 181 (1) (c) of Act 31 of 2013 – date of commencement: 1 January 2014.]
490.03/87.00/01.00 490.05/00.00/01.00
490.10/00.00/01.00 490.11/00.00/01.00
490.12/00.00/01.00 490.13/00.00/01.00 490.14/00.00/01.00 490.15/00.00/01.00 490.20/00.00/01.00
490.25/00.00/01.00 490.30/00.00/01.00
490.35/00.00/01.00 490.40/00.00/01.00
490.50/00.00/01.00
490.60/00.00/01.00 490.90/00.00/01.00
490.90/00.00/02.00
498.00
Private motor vehicles belonging to a person taking up temporary residence in the Republic
Postcards and other mail matter, imported in bulk, for despatch to addresses beyond the borders of the Republic
Models or prototypes, to be used in the manufacture of goods
Matrices, blocks, plates, and similar articles, on loan or hire, for printing illustrations in periodicals or books
Matrices, blocks, plates, moulds and similar articles, on loan or hire, to be used in the manufacture of articles that are to be delivered abroad
Instruments, apparatus, machines and other articles to be tested by the South African Bureau of Standards
Instruments, apparatus and machines, made available free of charge to a customer by or through a supplier, pending delivery or repair of similar goods
Costumes, scenery and other theatrical equipment on loan or hire to dramatic societies or theatres
Animals and sport requisites (including yachts and motor vehicles) belonging to a person resident abroad, for use by that person or under his supervision in sports contests (including motor car rallies and transcontinental excursions)
Photographs and transparencies to be shown in a public exhibition or competition for photographers
Specialised equipment arriving by ship and used on shore at ports of call for the loading, unloading or handling of containers of tariff heading 86.09 of Schedule l to the Customs and Excise Act
Pallets, whether or not laden with cargo at importation
Machinery or plant (excluding tower cranes) for use on contract in civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on the recommendation of the International Trade Administration Commission, may allow by speci c permit.
[Item 490.40/00.00/01.00 substituted by s. 189 of Act 45 of 2003 and by s. 55 (a) of Act 16 of 2004.]
Motor vehicles, yachts and other removable articles (including spare parts and normal accessories and equipment therefore) imported by foreign tourists and travellers resident in foreign countries for their own use
Commercial road vehicles used in the conveyance of imported merchandise
Machinery or plant (excluding tower cranes) for use on contract other than for purposes of civil engineering or construction work, in such quantities and at such times and subject to such conditions as the Commissioner, on the recommendation of the International Trade Administration Commission, may allow by speci c permit.
[Item 490.90/00.00/01.00 substituted by s. 55 (b) of Act 16 of 2004.]
Goods not speci ed in item nos. 470.00, 480.00 or 490.00, temporarily admitted for purposes
approved by the Commissioner.
[Item 490.00.00/02.00 substituted by s. 123 (b) of Act 31 of 2005.]
IMPORTED GOODS FOR USE IN A CUSTOMS CONTROLLED AREA
NOTES:
1 Goods may only be imported and entered into a customs controlled area under this item where such goods are imported by a customs controlled area operator or an IDZ operator.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 553
VALUE-ADDED TAX ACT