| i) |
the movable goods are exported via a designated commercial port (see paragraph 1.4) in accordance with the prescribed RSA Customs and Excise procedure, which requires that the relevant goods must first be declared at a RSA Customs and Excise Official (herein after referred to as Customs Official) before the VRA is approached for a refund. Customs Officials will be present at all the designated commercial ports; and |
| ii) |
where the movable goods are exported via: |
| a) |
one of the ports listed in paragraph 1.4.1 or 1.42 by the qualifying purchaser himself, that the procedures as stipulated in paragraph 1.3.2 are followed; or |
| b) |
one of the ports Listed in paragraph 1.4.3 by the qualifying purchaser himself, that the procedures as stipulated in paragraph 1.3.3 are followed; or |
| 1.3.1.1) |
A refund will be considered only where the VAT inclusive total of all purchases exported at one time exceeds R250 per qualifying purchaser |
| 1.3.1.2) |
No tax refund will be made where the qualifying purchaser exports the movable goods in terms of The Scheme after 90 days from the date of the tax invoice. |
| 1.3.2) |
Movable Goods Exported via one of the Ports listed in Paragraphs 1.4.1 or 1.4.2 by the Qualifying Purchaser Himself |
| 1.3.2.1) |
In order to qualify for a lax refund where movable goods are exported via one of the ports listed in paragraphs 1.4.1 or 1.4.2 by the qualifying purchaser himself the qualifying purchaser must, after all the procedures and requirements in paragraph 1.3.1 have been met, present himself to a VRA Official or a Customs Official (depending whether the VRA is present at the specific designated commercial port), together with the movable goods and the tax invoice. The VRA or appointed Customs Official are situated after immigration control and therefore, (when departing from an airport or harbour) the movable goods and the tax invoices should be kept as part of the hand-luggage and not as part of the main luggage. |
| 1.3.2.2) |
Should the movable goods be too large to be kept as hand-luggage and are transported as part of checked luggage, the qualifying purchaser must ensure that the tax invoice in relation to the relevant movable goods is endorsed by the Customs Official to the effect that the relevant movable goods have been inspected by the official prior to the movable goods being checked in as part of the main luggage. This endorsed tax invoice must then be presented to the VRA for a refund or handed in to the Customs Official, depending whether the VRA is present at the specific designated commercial port, before departure. |
| 1.3.2.3) |
A VRA Official or a Customs Official, depending whether the VRA is present at the specific designated commercial port, must examine the movable goods to ensure that they correspond with the description thereof on the tax invoice. Each tax invoice must be endorsed and retained by the official. |
| 1.3.2.4) |
The official will issue a VAT 255 summarising the tax invoices details. This form must be signed by the qualifying purchaser as confirmation of the correctness of the details it contains. A copy of this VAT 255 will be issued to the qualifying purchaser while the original VAT 255 and tax invoices will be retained by the official. |
| 1.3.3 |
Movable Goods Exported via one of the Ports listed in Paragraph 1.4.3 by the Qualifying Purchaser himself |
Where movable goods are exported via one of the ports listed in paragraph 1.4.3 by the qualifying purchaser himself, he may, after the procedures and requirements in paragraph 1.3.1 have been met, request the VRA for a refund by submitting a letter (explaining his circumstances and stating his postal address) together with all the documents prescribed in paragraph 1.3.4.1 with the exception of number (iii), which is not required in these circumstances.
No tax refund will be made where:
| • |
the movable goods were exported more than 90 days from the date of the tax invoice; or |
| • |
the request for a refund together with all the documentation is received by the VRA later than 3 months after the date of export. |
| 1.3.4 |
Movable Goods Exported by a Qualifying Purchaser's Cartage Contractor via any of the Ports listed in Paragraph 1.4 |
Where the RSA vendor delivers the movable goods to an export depot, a harbour, an airport, a railway station or a courier service in the RSA, or the qualifying purchaser's cartage contractor takes possession of the movable goods at the premises of the RSA vendor, or the qualifying purchaser or his agent delivers the movable goods to an export depot, from where the movable goods are exported via any of the ports listed in paragraph 1.4 to the qualifying purchaser at an address in an export country, the qualifying purchaser may apply for a refund.
After all the procedures and requirements in paragraph 1.3.1 have been met and only after the qualifying purchaser has received the movable goods, can he request the VRA for a refund by submitting a letter (explaining his circumstances and stating his postal address) together with all the documents prescribed in paragraph 1.3.4.1.
No tax refund will be made where:
| • |
the movable goods were exported more than 90 days from the date of the tax invoice; |
| • |
the movable goods were exported via a port other than the designated commercial ports listed in paragraph 1.4; or |
| • |
the request for a refund together with all the documentation is received by the VRA later than 3 months after the date of export. |
Where movable goods are exported by a qualifying purchaser's cartage contractor by road, sea, air or rail, the following documentation is required:
| i) |
the original tax invoice; |
| ii) |
a copy of the qualifying purchaser's : |
| b) |
trading license, as well as the letter of authorisation and a copy of the authorised person's passport; or |
| c) |
passport and the relevant letter as stipulated in paragraph 1.1 under the heading "Foreign diplomats"; and |
| d) |
where the qualifying purchaser was in the RSA at the time of purchase, the copy of his passport must include those pages reflecting the following: |
| • |
endorsement reflecting entry into the RSA; and |
| • |
endorsement reflecting exit from the RSA ; |
| iii) |
a copy of the invoice from the qualifying purchaser's cartage contractor to the qualifying purchaser; and |
| iv) |
proof that the qualifying purchaser declared the movable goods for customs purposes in the export country; |
Where the tax invoice is endorsed at one of the ports listed in paragraph 1.4.3, the following documentation must also be submitted:
| v) |
a copy of the export documentation prescribed under the Customs and Excise Act, 1964 bearing an original RSA Customs and Excise endorsement; and |
| vi) |
in the case of export by air: a copy of the airway bill as well as the flight number and the date and place of departure; or |
in the case of export by sea: a copy of the bill of lading which must contain a full description of the movable goods to be exported. In the case where the movable goods of more than one person are exported in one consignment and only one bill of lading is issued, such bill of lading must be accompanied by an annexure issued by a clearing agent containing a full description of the movable goods supplied by each vendor. This description must specify the quantity or mass, as well as the value of the relevant movable goods; or in the case of export by rail:
| • |
a copy of the freight transit order issued by Spoornet; and |
| • |
a copy of the combined consignment note and invoice issued by Spoornet. |
| 1.3.5) |
In cases where all the above requirements (Paragraph 1.3) are not adhered to, the Refund Claim will be invalid in terms of The Scheme. |
Stamp Duties Act, 1968 (Act 77 of 1968)
