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

Part II - Value-Added Tax

13. Collection of tax on importation of goods, determination of value thereof and exemptions from tax

 

(1) For the purposes of this Act, goods shall be deemed to be imported into the Republic on the date on which the goods are in terms of the provisions of the Customs and Excise Act deemed to be imported: Provided that—
(i) goods which are entered for home consumption in terms of the Customs and Excise Act, shall be deemed to have been imported on the date on which they are so entered;
(ii) [Subsection (1)(ii) deleted by the Revenue Laws Amendment Act No. 60 of 2008];
(iii) goods imported from or via Botswana, Lesotho, Swaziland or Namibia shall be declared and tax paid on entry into the Republic as prescribed by the Commissioner in Chapter XIIA of the Rules under the Customs and Excise Act.

 

(2) For the purposes of this Act the value to be placed on the importation of goods into the Republic shall be deemed to be—
(a) where such goods are entered or are required to be entered for home consumption in terms of the Customs and Excise Act, the value thereof for customs duty purposes, in terms of the Customs Duty Act, plus any duty levied in terms of the said Act in respect of the importation of such goods, plus 10 per cent of the said value; or
(b) where such goods have their origin in Botswana, Lesotho, Swaziland or Namibia, and are imported from such a country, the amount of the value as contemplated in paragraph (a), except that such value shall not be increased by the factor of 10 per cent:

Provided that where the Minister has made a regulation determining the value of such goods for the purposes of this section, the greater of such determined value or the value declared on importation shall be used instead of the value for customs purposes.

 

(2A) [Subsection 2A deleted by section 82(1) of Act No. 17 of 2017]

 

(2B) Notwithstanding subsection (2), the value to be placed on the importation of goods into the Republic where—
(a) Note 1A of Item 412.07 of Schedule 1 to this Act is applicable; or
(b) Note 5(a)(ii)(aa) of Item No. 470.03/00.00/02.00 of Schedule 1 to this Act is applicable,

shall be the value determined under section 10(3)

 

(3) The importation of the goods set forth in Schedule 1 to this Act is exempt from the tax imposed in terms of section 7(1)(b).

 

(4) [Subsection (4) deleted by Revenue Laws Amendment Act No. 32 of 2004].

 

(5) The Commissioner may make such arrangements as the Commissioner may deem necessary—
(a) for the collection (in such manner as the Commissioner may determine) by a SARS official, or the Managing Director of the South African Post Office Limited on behalf of the Commissioner; of the tax payable in terms of this Act in respect of the importation of any goods into the Republic; and
(b) for the exchange of such information as is necessary for the carrying out of such arrangements.

 

(6) Subject to this Act, the provisions of the Customs and Excise Act relating to the importation, transit, coastwise carriage and clearance of goods and the payment and recovery of duty shall mutatis mutandis apply as if enacted in this Act, whether or not the said provisions apply for the purposes of any duty levied in terms of the Customs and Excise Act.