SAICA Summary: VAT exemption and customs rebate on importation of ‘essential goods’
Summary
Note on “essential goods” as defined in Regulation R.398 in Government Gazette No 43148 of 25 March 2020 which were subject to a VAT exemption and a full rebate of customs duties during the COVID-19 pandemic, under Item 412.11/00.00/01.00 of Schedule 1 to the Value Added Tax Act.
| Author | SAICA |
|---|---|
| Division | Tax |
| Keywords | SAICA COVID-19 VAT exemption and customs rebate on importation of ‘essential goods’ |
| Categories | Tax |
| Date | 30 March 2020 |
| File |