Where movable goods are exported by road, sea, air or rail, the following documentation is required:
| (1) | The original tax invoice and— |
| (a) | except where it is a requirement of the export country in which the qualifying purchaser resides or conducts its business that the original tax invoice must be submitted to that country's Revenue Authority or other government department of that country. In this instance, a certified copy of the original tax invoice may be submitted by the qualifying purchaser to the VRA together with proof that the original tax invoice is required by the export country; or |
| (b) | where a discount was afforded to the qualifying purchaser for prompt payment of the amount due, the terms, e.g. the percentage or amount, of the prompt payment discount must be indicated on the tax invoice as required by proviso (C) to section 21 (3); or |
| (c) | where the qualifying purchaser is allowed to make payments in instalments (excluding under an instalment credit agreement), the qualifying purchaser must submit a supporting payment schedule setting out all the instalments to be paid, including the value of each instalment, as well as the specific payment date for each instalment; or |
| (d) | where the original tax invoice is issued electronically by the vendor to the qualifying purchaser, the qualifying purchaser may submit a paper copy of the original tax invoice which is marked "printed copy" and certified by a commissioner of oaths to the VRA; or |
| (e) | in the case where movable goods forming part of a single supply for which a single tax invoice is issued are exported in several consignments, a certified copy of the original tax invoice may be submitted to the VRA together with all the other required documentation for the consignments subsequent to the first consignment. |
| (2) | A copy of the qualifying purchaser's— |
| (a) | passport, including those pages reflecting the qualifying purchaser's name, passport number and country of residence. This requirement is not applicable where the VRA is present at the specific designated commercial port and the refund is processed on the qualifying purchaser's departure from the Republic; or |
| (b) | passport which must include those pages reflecting the following— |
| (i) | endorsement reflecting entry into the Republic; and |
| (ii) | endorsement reflecting exit from the Republic, |
where the qualifying purchaser or in case the qualifying purchaser is not a natural person, the person duly authorised to represent the qualifying purchaser was in the Republic at the time of purchase; or
| (c) | trading license or any other equivalent document acceptable to the Commissioner proving that the business is conducted in an export country, as well as the letter of authorisation authorising the person to represent the qualifying purchaser and a copy of the authorised person's passport; or |
| (d) | passport and a letter from the relevant diplomatic or consular mission stating that he or she is departing from the Republic permanently in the case of a foreign diplomat; or |
| (e) | proof of permanent residence in an export country and proof that the person currently resides in the export country in the case of a tourist who is a South African passport holder. |
| (3) | A copy of the tax invoice or invoice from the qualifying purchaser's cartage contractor to the qualifying purchaser where applicable. |
| (4) | Proof of payment for the supply of movable goods exceeding R10 000. |
Notwithstanding this, the Commissioner may request proof of payment to verify the refund of tax in respect of movable goods exported where the consideration is less than R10 000. Proof of payment must, where applicable, be in compliance with the SARB requirements.
| (5) | In the case of registrable goods, proof of registration in the export country concerned (in the form of a copy of the registration certificate, certified by a commissioner of oaths). |
| (6) | The export documentation prescribed under the Customs and Excise Act. |
In the case of a qualifying purchaser who is—
| (a) | a traveller as contemplated in section 15 of the Customs and Excise Act and the rules thereto; and |
| (b) | not required to be registered as an exporter in terms of the Customs and Excise Act; |
the qualifying purchaser must provide the VRA with proof of importation of the movable goods into the export country where the VRA is not present at the designated commercial port.
