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
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