Subject to certain exemptions (see below), VAT is payable on the importation into South Africa of goods purchased from a supplier in another country. The VAT on importation must be paid to SARS by the vendor importing the goods or services or the vendor's clearing agent. The VAT paid to SARS Customs on goods imported by a vendor in the course of making taxable supplies may be deducted as input tax by the vendor, subject to certain requirements.
With effect from 1 April 2015, the South African VAT Act has been amended such that the VAT payable on importation of goods by a vendor may only be deducted during the tax period when the goods are released under the South African Customs and Excise Act. For the purposes of deducting the VAT paid on the importation of
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Web page updated on 17 Mar 2025 16:03