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Value-Added Tax Act, 1991 (Act No. 89 of 1991)


Regulations issued in terms of section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value Added Tax Act, 1991

VAT Export Regulations

Part One : Procedures for granting of refunds of Tax to qualifying purchasers residing in or conducting business in export countries

4. Designated commercial ports


(1) Movable goods must be exported via a designated commercial port. Should the designated commercial ports listed in the definition of "designated commercial port" not be used, the qualifying purchaser will not be entitled to a refund of tax.


(2) The export of movable goods as well as the declaration of such goods at ports other than those ports listed in the definition of "designated commercial port", may be allowed in exceptional circumstances on application to and after approval by the Commissioner.