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

The Scheme applies where movable goods are supplied by a RSA vendor to a purchaser who is:

A Non-Resident:

"non-resident" means a person who is a non-RSA passport holder, who is not in the RSA at the time of the supply, who is a permanent resident of an export country and who orders movable goods from the RSA and has such goods exported on his behalf in accordance with the provisions of paragraph 1.3.4; or

A Tourist:

"tourist" means a person who is a non-RSA passport holder, who travels to the RSA on a non-resident travel document and exports movable goods from the RSA in accordance with the provisions of paragraph 1.3. Such person must be a permanent resident of an export country who is on a temporary visit to the RSA ; or

A Foreign Enterprise:

"foreign enterprise" means an enterprise or business which is carried on continuously or regularly by any person (including RSA passport holders) in an export country in the course or furtherance of which goods and services are supplied to any other person for a consideration. The foreign enterprise must submit appropriate evidence in the form of a trading Licence as well as a letter of authorisation from the foreign enterprise authorising the specific person who exports the goods to claim a refund in accordance with the provisions of paragraph 1.3 on behalf of the foreign enterprise; or

A Foreign Diplomat:

A refund in the case of a foreign diplomat will be considered only where a diplomat who was stationed in South Africa is departing from the RSA permanently upon conclusion of his/her term of duty and who is exporting the movable goods in accordance with the provisions of paragraph 1.3. The diplomat must be in possession of a letter from the relevant diplomatic or consular mission stating that he/she is departing from the RSA permanently. Refunds will not be considered in respect of registrable good; (e.g. vehicles). If the diplomat is entitled to a refund in respect of registrable goods in terms of section 68 of the Act, the diplomat should lodge the claim via the Protocol section of the Department of Foreign Affairs.

The Above-Mentioned Persons are Regarded as "Qualifying Purchasers" for the Purpose of The Scheme.

No refund shall be made to foreign passport holders who have permanent resident status in the RSA. Where a person travels on a permit endorsed "accompanying husband/wife" the refund will depend on the status of the accompanied spouse (e.g. where the spouse has permanent resident status in the RSA, no refund shall be made).