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


Export Incentive Scheme

Part One: Procedures for Granting of Refunds of Tax to Qualifying Purchasers Residing in or Conducting Business in Export Countries

1.4 Designated Commercial Ports


Movable goods must be exported via a designated commercial port. Should none of the designated commercial ports listed below be used, the claim will be invalid and will not be refunded.


The export of movable goods as well as the declaration of such goods at ports other than those ports listed below, may be allowed in exceptional circumstances on application to and after approval by the Controllers of RSA Customs and Excise.


1.4.1) Designated commercial ports (VRA not present):
Harbours: Cape Town; Durban; East London; Port Elizabeth; Richards Bay; and
Airport: Lanseria


1.4.2) Designated commercial ports (VRA present):
Border Posts: Belt Bridge; Caledonspoort; Ficksburg Bridge; Golela; Groblers Bridge; Jeppes Reef; Kopfontein; Lebombo; Mahamba; Mananga/Border Gate; Maseru Bridge; Nakop/Narogas; Nerston; Oshoek; Qacha's Nek; Ramatlabama; Skilpadshek; Van Rooyenshek; Vioolsdrift; and
International Airports: Cape Town; Durban; Johannesburg.


1.4.3) Other designated commercial ports (VRA not present):
Airports: Bloemfontein; Gateway (Pietersburg); Nelspruit; Mmabatho; Port Elizabeth; Upington;
Harbours: Mossel Bay; Saldanha; and
Railway Stations: Germiston; Golela; Maseru Bridge; Mafikeng and Upington.