Page 37 - Chapter 32 - VAT Part 1
P. 37
10.1. 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!
