Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter X : Rebates, Refunds and Drawbacks of Duty

75A. Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4
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Notwithstanding section 75, imported goods free of duty that are—

(a)exempt from value-added tax in terms of any item in paragraph 8 to Schedule 1 to the Value-Added Tax Act (Act No. 89 of 1991); and
(b)identified by the item number and description identical to any item in Schedule No. 4 to this Act,

may be entered under the item in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, but the goods shall, in addition to any relevant provision of the Value-Added Tax Act, 1991, be subject to compliance with the provisions of section 75 of this Act and the corresponding item of Schedule No. 4 as if the goods were entered thereunder.