The guide enhances the understanding of the payment of value-added tax (VAT) on goods
imported into the Republic. It does not go into comprehensive technical and legal detail and
should therefore not be used as a legal reference.
This guide enhances the understanding of the payment of the customs duty and VAT
treatment of goods forwarded free as a donation.
Many organisations are increasingly dependent on donor assistance from abroad for the
upliftment of indigent people. However, import value-added tax (VAT) and customs duty may
be leviable on goods that are imported into South Africa. The Value-Added Tax Act 89 of 1991
(VAT Act) and Schedule 4 of the Customs and Excise 91 of 1964, (Act) provide for an
exemption of VAT and a rebate of customs duty on goods forwarded free as donation to certain
organisations in the Republic subject to certain conditions
Source: gov.za
Latest Posts in "South Africa"
- SARS Seeks Public Input on Customs Rules for Transfer Pricing Adjustments, Ending October 2025
- South Africa’s New Voluntary Disclosure Programme to Revolutionize Customs and Excise Compliance
- South Africa Prepares Major VAT Reforms
- South Africa’s 5-Corner Peppol Integration to Modernize E-Invoicing and VAT Reporting by 2028
- New VAT Apportionment Reporting Requirements to SARS: Compliance and True-Up Adjustments Explained
