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

Notices

Certificate issued in terms of Schedule 1, Paragraph 8 of the Value Added Tax Act, 1991 (Act No. 89 of 1991), Rebate Item 412.11/00.00/01.00

Notice No. 34 of 2021
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Notice No. 34

28 January 2021

GG 44113

 

Department of Trade, Industry and Competition

 

This notice serves to inform interested parties that the International Trade Administration Commission of South Africa is issuing a certificate to the South African Revenue Service in terms of Schedule 1, paragraph 8 of the Value Added Tax Act, 1991 (Act No. 89 of 1991), Rebate Item 412.11/00.00.01.00, for the importation of vaccines classifiable under tariff heading 3002.20, as may be amended from time to time, for use in the vaccination of persons against the Severe Acute Respiratory Syndrome Coronavirus 2 or SARS-CoV-2 for the treatment of the coronavirus disease or COVID-19.

 

________________________________________

N34 ITAC logo

 

CERTIFICATE ISSUED IN TERMS OF

SCHEDULE 1, PARAGRAPH 8 OF THE VALUE ADDED TAX ACT, 1991 (ACT NO. 89 OF 1991),

REBATE ITEM 412.11/00.00/01.00

 

Pursuant to this certificate (Certificate), the International Trade Administration Commission of South Africa (ITAC) certifies that, for the purpose of Schedule 1, paragraph 8 of the Value Added Tax Act, 1991 (Act No. 89 of 1991), Item No. 412.11/00.00/01.00, the importation of vaccines, as described in the next paragraph, relates to goods imported for the relief of distress of all persons in South Africa as a consequence of the COVID-19 pandemic, which resulted in a declaration of a national state of disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs in terms of Notice No. 313 published in Government Gazette No. 43096 pursuant to section 27(1) of the Disaster Management Act, 2002 (Act No. 57 of 2002).

 

This Certificate applies only to the importation into the Republic of South Africa of vaccines classifiable under tariff heading 3002.20, as may be amended from time to time, used to vaccinate persons against the Severe Acute Respiratory Syndrome Coronavirus 2 or SARS-CoV-2 for the treatment of the coronavirus disease or COVID-19.

 

This Certificate shall remain in effect for as long as the aforementioned national state of disaster remains in effect or is withdrawn by ITAC, whichever comes first.

 

__________________________

Meluleki Nzimande

Chief Commissioner: ITAC

Date: 27/01/2021