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


Export Incentive Scheme

Notice No. 2671of 1998


Notice No. 2761

16 November 1998


Department of Finance

Export Incentive Scheme in terms of the definition of "exported"


The Export Incentive Scheme, which was originally published as General Notice No. 397 of Government Gazette No. 13949 dated 27 April 1992, is hereby withdrawn and replaced by a new Export Incentive Scheme as from 16 November 1998.  All rulings issued in terms of the previous Scheme are also withdrawn as from 16 November 1998.


A new Export Incentive Scheme, in terms of the provisions of paragraph (d) of the definition of "exported" in section 1 of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), has been approved by the Minister of Finance to come into operation on 16 November 1998 and particulars are hereby announced for general information.



P J  Gordhan

Acting Commissioner for The South African Revenue Service