Value-Added Tax Act, 1991 (Act No. 89 of 1991)RegulationsRegulations issued in terms of section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value Added Tax Act, 1991VAT Export RegulationsPart One : Procedures for granting of refunds of Tax to qualifying purchasers residing in or conducting business in export countries3. Responsibilities of the qualifying purchaser or the cartage contractor |
| (1) | The qualifying purchaser must ensure that the movable goods are exported— |
| (a) | from the Republic within 90 days from the date of the tax invoice, unless otherwise provided for in these regulations; |
| (b) | via a designated commercial port in accordance with the prescribed Customs and Excise procedure, which requires that the relevant goods must first be declared to a customs official before the claim for a refund of tax is submitted to the VRA. In instances where the movable goods are exported— |
| (i) | via one of the ports listed in paragraphs (a) or (b) of the definition of "designated commercial port" by the qualifying purchaser personally or by the qualifying purchaser's duly appointed agent for purposes of exporting the movable goods, the qualifying purchaser or in case the qualifying purchaser is not a natural person, the person duly authorised to represent the qualifying purchaser must— |
| (aa) | present himself or herself to a customs official at a designated commercial port together with the movable goods and the corresponding tax invoice(s) and to a VRA official where the VRA is present at a designated commercial port; |
| (bb) | ensure that, in the case of movable goods which are too large to be kept as hand-luggage and are transported as part of checked-in luggage, the tax invoice(s) in relation to the relevant movable goods is/are endorsed by the customs official (and the VRA official where the VRA has a physical presence at a designated commercial port) to the effect that the relevant movable goods have been inspected by the customs official (and VRA official where applicable) prior to the movable goods being checked in as part of the main luggage; |
| (cc) | provide the customs or VRA official with all the relevant details required; and |
| (dd) | obtain and retain, if necessary, a copy of the VAT 255 issued by a VRA official; |
| (ii) | via a designated commercial port listed in paragraph (a) of the definition of "designated commercial port" by the qualifying purchaser, or the qualifying purchaser's duly appointed agent for purposes of exporting the movable goods, the qualifying purchaser may make an application to the VRA for a refund of tax. This application for a refund of tax must be received by the VRA within 90 days from the date of export and must contain— |
| (aa) | the qualifying purchaser's postal address and banking details; and |
| (bb) | all the documents prescribed in paragraph 5 with the exception of paragraph 5(3), which is not required in these circumstances; |
| (iii) | via one of the ports listed in paragraph (c) of the definition of "designated commercial port" by the qualifying purchaser or the qualifying purchaser's duly appointed agent for purposes of exporting the movable goods, the qualifying purchaser may, after the procedures and requirements in this paragraph have been met, make an application to the VRA for a refund of tax. The application for a refund of tax must be received by the VRA within 90 days from the date of export and must contain— |
| (aa) | the qualifying purchaser's postal address and banking details; and |
| (bb) | all the documents prescribed in paragraph 5 with the exception of paragraph 5(3), which is not required in these circumstances; |
| (iv) | via any of the ports listed in the definition of "designated commercial port" by a cartage contractor that was appointed by the qualifying purchaser, the qualifying purchaser may make an application to the VRA for a refund of tax only after the movable goods have been received by the qualifying purchaser or the qualifying purchaser's client in an export country. The application for a refund of tax must be received by the VRA within 90 days from the date of export and must contain— |
| (aa) | the qualifying purchaser's postal address and banking details; and |
| (bb) | all the documents prescribed in paragraph 5. |
| (2) | The cartage contractor must ensure that— |
| (a) | the movable goods are— |
| (i) | exported from the Republic within 90 days from the date of the tax invoice unless otherwise provided for in these regulations; |
| (ii) | exported via one of the ports listed in the definition of "designated commercial port" in accordance with the prescribed Customs and Excise procedure; and |
| (iii) | delivered to the qualifying purchaser or the qualifying purchaser's client at an address in an export country; and |
| (b) | a tax invoice or an invoice where the cartage contractor is not a registered vendor is issued to the qualifying purchaser evidencing the supply of transport in respect of the movable goods. In addition, the cartage contractor must obtain and retain the applicable Customs documents prescribed in paragraph 5 and provide the qualifying purchaser with these documents or certified copies of such documents. |