South Africa: VAT and customs duty relief for importers (COVID-19)

South Africa: VAT and customs duty relief for importers

The South African Revenue Service (SARS) on 27 March 2020 announced that the importation of “essential goods” will be exempt from value added tax (VAT).


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SARS subsequently on 29 March 2020 announced a full rebate of customs duty for imports of eligible goods.

Eligible goods include those imported for the relief of distress of persons in situations including “national disaster.”

Read an April 2020 report [PDF 431 KB] prepared by the KPMG member firm in South Africa

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