Dear Value Customer,
Please kindly see below clarification from SARS on the VAT exemption for “essential goods” imported.
Also refer to the following link for further guidance – https://www.businessforsa.org/standard-operating-procedure-sop-under-rebate-item-412-11-for-business-importing-critical-supplies-during-the-national-state-of-disaster/
|Dear Valued Trader
Please take note that the following clarification that has been issued on SARS website.
27 March 2020 – VAT exemption for essential goods on importation (29 March – Updated to reflect scope of customs duty rebate)
Due to the measures put in place under the Disaster Management Act 57 of 2002, “essential goods” as defined in Regulation R.398 in Government Gazette No 43148 of 25 March 2020 will be subject to a VAT exemption on importation during the COVID-19 pandemic, under Item 412.11/00.00/01.00 of Schedule 1 to the Value Added Tax Act 89 of 1991. A full rebate of customs duty under rebate item 412.11 of Schedule No. 4 to the Customs and Excise Act 91 of 1964 is available where ITAC has approved the rebate for the goods concerned.
2 April – Updated to include the Classification of Imported Essential Goods for COVID-19:
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