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GUIDELINES FOR THE EXPORT OF GOODS TO ANOTHER COUNTRY IN TERMS OF ‘ THE VALUE- ADDED TAX ACT NO.89 OF 1991’

Customers may purchase products with the intention of export to another country.

The following aspects have to be taken care of when VAT zero rating is applied on purchases for export:

  • Documentary evidence of the export to be obtained by the SA vender within a prescribed time
  • SA vendors contractual liability to pay transport contractor. (i.e. Physically pay the transport contractor to deliver to an export country)
  • SA vendor zero rates, must ensure goods are delivered to a designated harbour or airport
  • SA vender rates and may not permit recipient or recipients agents to remove goods from South Africa by road or rail.
  1. Purchases that may be zero percent rated for VAT purposes:
    - An approved transport company appointed by Fit For Bed will export the goods on behalf of the customer.
    - The customer shall be responsible for payment in advance of all freight costs, insurance and clearing of goods in the country of import.
  2. Purchase that may NOT be zero percent rated for VAT purposes:
    - Customers, their appointed agents or transporters may export products, purchased from Fit For Bed, to another country.
    - Vat paid with regard to this export will have to be claimed for refund from the S.A.R.S Customs and Excise offices at the port of exit.