Page 562 - SAIT Compendium 2016 Volume1

Schedule 1
VALUE-ADDED TAX ACT 89 OF 1991 Schedule 2
ITEM NO
498.01/00.00/01.00 498.02/00.00/01.00
DESCRIPTION
2 Notwithstanding other paragraphs or items provided for in this Schedule, goods may only be imported and entered into a customs controlled area under item 498.00, with the exception of any goods imported for storage in a licensed Customs and Excise storage warehouse located in a customs controlled area which may not be entered under item 498.00.
[NB: Note 2 has been amended by GN R723 in GG 39100 of 14 August 2015, a provision that will come into operation on the date on which the regulations to be published in terms of the Special Economic Zones Act 16 of 2014 come into operation. See Pendlex below.]
Goods that are imported into a customs controlled area by a customs controlled area enterprise
Goods that are imported into a customs controlled area by an IDZ operator for use in the construction and maintenance of the infrastructure of a customs controlled area
[Item 498.00 added by GN R958 of 12 October 2007.]
[NB: Item 498.02/00.00/01.00 has been amended by GN R723 in GG 39100 of 14 August 2015, a provision that will come into operation on the date on which the regulations to be published in terms of the Special Economic Zones Act 16 of 2014 come into operation. See Pendlex below.]
Schedule 2
(Section 11 (1) (g) of this Act)
[Schedule 2 amended by Act 136 of 1991, GN 2695 of 8 November 1991, by s. 44 (1) of Act 136 of 1992, by s. 45 (1) of
Act 97 of 1993, by s. 33 of Act 20 of 1994, by s. 73 of Act 19 of 2001 and by s. 108 of Act 35 of 2007.]
PART A
ZERO RATE: SUPPLY OF GOODS USED OR CONSUMED FOR AGRICULTURAL, PASTORAL OR OTHER FARMING PURPOSES
[Heading inserted by GN 2695 of 8 November 1991.]
1. The goods in respect of the supply of which the rate of zero per cent shall apply under the provisions of section 11 (1) (g) of this Act shall, subject to the provisions of paragraph 2, be as hereinafter set forth:
Item 1 Animal feed, i.e. goods consisting of—
Pendlex (to come into operation on the date the regulations to be published in terms of the Special Economic Zones Act 16 of 2014 come into operation)*
NOTES:
2 Goods may only be entered under item 498.02 by a registered SEZ operator as contemplated in rule 21A.01. 498.02/00.00/01.00:
Goods of any description imported by a registered SEZ operator for use in the construction and maintenance of the infrastructure of a CCA in an SEZ
(a)
(b)
(i) any substance obtained by a process of crushing, gristing or grinding, or by addition to any substance or the removal therefrom of any ingredient; or
(ii) any condimental food, vitamin or mineral substance or other substance which possesses or is alleged to possess nutritive properties; or
(iii) any bone product; or
(iv) any maize product,
intended or sold for the feeding of livestock, poultry, sh or wild animals (including wild birds); or
any stock lick or substance which is of a kind which can be and is in fact used as a stock lick, whether or not such stock lick or substance possesses medicinal properties
Item 2
Item 3 Item 4
Item 5 Item 6
Animal remedy, i.e. goods consisting of a substance intended or offered for use in respect of livestock, poultry, sh or wild animals (including wild birds), for the diagnosis, prevention, treatment or cure of any disease, infection or other unhealthy condition, or for the maintenance or improvement of health, growth, production or working capacity
Fertilizer, i.e. goods consisting of a substance in its nal form which is intended or offered for use in order to improve or maintain the growth of plants or the productivity of the soil
Pesticide, i.e. goods consisting of any chemical substance or biological remedy, or any mixture or combination of any such substance or remedy, intended or offered for use—
(a) in the destruction, control, repelling, attraction, disturbance or prevention of any undesired microbe, alga, bacterium, nematode, fungus, insect, plant, vertebrate or invertebrate; or
(b) as a plant growth regulator, defoliant, desiccant, adjuvant or legume inoculant, and anything else which the Minister of Agriculture has by notice in the Gazette declared to be a pesticide
Plants, i.e. goods consisting of living trees and other plants, bulbs, roots, cuttings and similar plant products in a form used for cultivation
Seed in a form used for cultivation
[Para. 1 amended by s. 49 of Act 136 of 1991 and substituted by s. 44 (1) (b) of Act 136 of 1992.]
* Please note that the text of GN R723 seems to be replacing different text which is identical to that given here, with
the exception that ‘IDZ’ is used instead of ‘SEZ’.
554 SAIT CompendIum oF TAx LegISLATIon VoLume 1