Measure
Provisions Relating to Supplies
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Duty/Tax Payable | Services | 27/11/2000 | |
| Summary: The time of supply for goods is considered when they are removed from the export processing zone or when import tax is paid, and their value is the total of the import value and tax. |
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| Description: Time of supply (16) A supply referred to in section 3(23) shall be deemed to take place at the time the goods are removed from the export processing zone. (19) Where a supply of goods is deemed to be made as contemplated in section 3(27), that supply is deemed to take place at the time the tax payable on importation of the goods is paid by the agent. Value of supply (20) Where any supply of goods is deemed to be made as contemplated in section 3(27), the value of such supply is deemed to be the total amount of the value placed on the importation of the goods in terms of section 12(2) and the amount of tax levied on the importation in terms of section 6(1)(b). |
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Commodities Affected by the Measure
| # | HS Code | Description |
|---|---|---|
| 1 | 01 - 99 | All Commodities |
Procedures Implementing the Measure
No procedures found under this measure.
Legal Documents Related to the Measure
| Name | Type | Category |
|---|---|---|
| Value-Added Tax Act 10 of 2000 | Act | Import/Export |