SARS COVID-19 Notice

Important Notices

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/

IMPORTANT NOTICE:

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:

  • The World Customs Organisation has issued a list of classifications for goods necessary during the COVID -19 pandemic.
  • 8-digit national code
  • If any uncertainty, queries specific to classification may be addressed to Selloane Molebatsi at SMolebatsi3@sars.gov.za and Lmadileng@sars.gov.za for processing.
  • In addition, visit the ITAC website: www.itac.org.za for information relating to Covid-19 Rebate Item 412.11v.

Kind regards,
Executive: Private Sector Stakeholder Management (act)

271 Veale Street, Nieuw Muckleunek
Landbank Building

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