Page 34 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1

EXPORT OF GOODS [s 11(1)(a)(i) and (ii)]

 Def s 1 “export country”:

“...any country outside RSA, but President may determine that

country is not an export country ...”

 Def s 1 “export”:

“...supply of movable goods ito sales / installment credit

agreement to:”

→ recipient of goods with address in export country

→ owner/charterer of foreign going ship/aircraft going to an

export country for consumption on such ship/aircraft

→ removed from RSA by recipient or recipient's agent

How rendered?

a)Delivered at an address in an export country (direct export)

Please note: s 11(1)(b), (c) and (d) are not part of the syllabus!