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SARS Amends VAT Exemption for Imported Goods to Match Customs Rebate Changes

  • SARS issued a VAT Notice on 14 August 2026 (Government Gazette 55190, Notice 7808).
  • The notice amends item 412 in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991.
  • The change aligns VAT exemptions for imported goods with updated customs rebate regulations under item 412 in Schedule No. 4 to the Customs and Excise Act, 1964.

Source: sars.gov.za

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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