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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



In these regulations, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meaning:



for purposes of Parts Two - Section B and Three, means a registered vendor—

(a) located in the Republic who is the nominated agent of a qualifying purchaser and registered as prescribed in the rules of section 59A of the Customs and Excise Act;
(b) that has been appointed by a qualifying purchaser to collect, consolidate and deliver movable goods to such qualifying purchaser at an address in an export country; and
(c) is licensed as a remover of goods in bond as contemplated in section 64D of the Customs and Excise Act;


"cartage contractor"

means a person whose activities include the transportation of goods, and includes couriers and freight forwarders. For purposes of Part Two Section B, the cartage contractor must be a licensed remover of goods in bond as contemplated in section 64D of the Customs and Excise Act;


"circumstances beyond the control"


(a) a natural or human-made disaster;
(b) a civil disturbance or disruption in services; or
(c) a serious illness of or accident concerning the qualifying purchaser or the person duly authorised to represent the qualifying purchaser;


"customs official"

means an officer as defined in section 1 of the Customs and Excise Act;


"designated commercial port"

means a place in the Republic which has been designated by the Commissioner as an exit point from the Republic as listed below:

(a)        Designated commercial ports (VRA not present):

Harbours: Cape Town; Durban; East London; Port Elizabeth; Port of Ngqura; Richards Bay

Airports: Lanseria

Border Posts:

Between the Republic and Botswana: Grobler's Bridge; Kopfontein; Skilpadshek; Ramatlabama

Between the Republic and Zimbabwe: Beit Bridge

Between the Republic and Mozambique: Lebombo

Between the Republic and Lesotho: Qacha's Nek; Ficksburg Bridge; Maseru Bridge; Caledonspoort; Van Rooyenshek

Between the Republic and Namibia: Nakop (Narogas); Vioolsdrift

Between the Republic and Swaziland: Mananga; Jeppes Reef; Oshoek; Nerston; Mahamba; Golela

(b) Designated commercial ports (VRA present until further notice is published by the Commissioner):

International Airports: Cape Town; King Shaka; O.R. Tambo

(c)        Other designated commercial ports (VRA not present):

Airports: Bloemfontein; Gateway (Pietersburg/Polokwane); Mbombela (Nelspruit); Port Elizabeth; Mmabatho; Upington; Kruger Mpumalanga; Pilanesberg

Railway Stations: Germiston; Golela; Maseru Bridge; Mafikeng; Johannesburg; Upington

Harbours: Mossel Bay; Saldanha

(d) Additional commercial ports may be designated by the Commissioner or the existing designated commercial ports may be amended by the Commissioner by giving notice in the Government Gazette;


"flash title"

means a supply of movable goods by a vendor to a qualifying purchaser contemplated in paragraph (f) of the definition of "qualifying purchaser" and that qualifying purchaser subsequently supplies the movable goods to another qualifying purchaser and ownership of the goods vests in the first mentioned qualifying purchaser only for a moment before the goods are sold to such other qualifying purchaser;


"foreign diplomat"

means a diplomat appointed by a foreign country—

(a) who was stationed in the Republic;
(b) who is departing from the Republic permanently upon conclusion of his or her term of duty; and
(c) who is exporting movable goods in accordance with the provisions of paragraph 3;


"foreign enterprise"

means an enterprise or business which is carried on continuously or regularly by any person (including South African passport holders) in an export country and in the course or furtherance of which goods or services are supplied to any other person for a consideration. For purposes of Part Two - Section B, the foreign enterprise must also be registered as an exporter in terms of the Customs and Excise Act;


"non-resident of the Republic"

means a natural person who is not in the Republic at the time of the supply and is—

(a)        a non-South African passport holder; or

(b)        a permanent resident of an export country;


"qualifying purchaser"

means a person who is not a registered vendor (excluding for purposes of paragraph (f) of this definition) and who/which is—

(a)        a foreign diplomat;

(b)        a foreign enterprise;

(c)        a non-resident of the Republic;

(d)        a tourist;

(e)        any—

(i) international organisation established in terms of a Constitutive Act, a constitution or a charter for the purposes of promoting peace and security, human and people's rights and political and socio-economic development or any similar purpose; or
(ii) organisation which is similar to an association not for gain or a welfare organisation which is registered as such in that export country;

and established in an export country and not conducting any activity in the Republic; or

(f) for purposes of Part Two - Section A, a person who is not a resident of the Republic who acquires goods from a vendor in the Republic with the sole purpose of selling those goods to another person who is not a resident of the Republic;


"registrable goods"

means movable goods including any aircraft, ship or other vessel, motor cycle or other vehicle, caravan or trailer in respect of which any form of registration is required under any law in force in an export country;



means the South African Reserve Bank;


"standard rate"

means the rate of tax levied in terms of section 7(1)(a) of the Act;


"time of export"

means in the case of transport by air or sea, the time as contemplated in section 38(3)(b)(i) and (ii) of the Customs and Excise Act;


"the Act"

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


"the Tax Act"

means the Tax Administration Act, 2011 (Act No. 28 of 2011);



means a person who is a non-South African passport holder or a South African passport holder who is a permanent resident of an export country, residing in that export country at the time of the purchase and for whom a refund is requested;


"VAT Refund Administrator" or "VRA"

means a person appointed by the Commissioner to administer the refund of tax contemplated in Part One of these regulations;



for purposes of Part Two - Section B, means the agent's premises where goods must be stored by such agent while being consolidated prior to export;


"zero rate"

means the rate of tax levied in terms of section 7(1)(a) read with section 11(1) of the Act substantiated by documentary proof as contemplated in section 11(3).