SARS has changed the definition of ‘essential goods’ in the Disaster Management Act 57 of 2002 by Regulation R.398 in Government Gazette No 43148 of 25 March 2020. The Regulation is part of government strategy to provide relief to business that supply `essential goods’ to combat the virus. The Regulation is instituted to improve the cash position of the business importing the `goods’ listed below. The businesses importing these `essential goods’ would not have to pay VAT and potentially Duty.
There is a Customs Rebate under Schedule 412.11, but requires an ITAC permit, and it reads that any goods imported under this schedule “shall not be sold or disposed of to any party who is not entitled to any privileges under the rebate item”. Depending on how you read this, it may be intended to exclude Trade? We were unable to reach ITAC as none of their numbers get answered, but positioned a view to SAAFF that this was a simple interpretation matter and in fact was not intended to exclude Trade, to which they agreed.
If you feel you qualify, please follow the below link for information on the importation and the permit application of relief goods during time of distress.http://www.itac.org.za/pages/services/tariff-investigations/guidelines-questionnaires
Please direct any questions about Customs Rebate under Schedule 412.11 to:
Cashief Ross
Customs Specialist
+27 (0) 21 531 0806 (Ext 2005)
+27 (0) 76 202 5249
CashiefR@ziegler.co.za
Keep safe and regards,
Ziegler South Africa (Pty) Ltd
Sean Moore
CEO