ENTERING THE REPUBLIC: BEQUEATHED/INHERITED GOODS & DONATIONS TO S A

Specific provision is made in the Customs and Excise Act, for used personal and household effects, bequeathed/inherited to persons in the Republic, to be imported under full rebate of duty. This concession does not extend to include motor vehicles. The importation of such goods into the Republic is subject to the following conditions:

a) Formal customs clearance at the port of entry.

b) A written statement by the recipient of the circumstances and particulars of the bequest and that the goods are for own use and not for sale.

c) Production of:

• a copy of the relevant Death Certificate;
• a copy of the Will;
• a letter from the Executors; and
• an import permit issued by the Director of Import and Export Control, Private Bag X192, Pretoria, 0001.
  

Where a resident is a beneficiary under an estate, but the inheritance is other than in the form of a written Will or Testament, the matter should then be referred to the Commissioner for the South African Revenue Service, Private Bag X923, Pretoria, 0001.

TEMPORARY IMPORTATION OF GOODS

This section relates to, for example, photographers, film crews, goods temporarily imported for exhibition purposes, etc.

It is suggested that the goods be imported into South Africa under cover of an A.T.A. Carnet. A.T.A. Carnets are international Customs documents issued by Chambers of Commerce in most major countries throughout the world for purposes of allowing the temporary importation of goods, free of Customs duty, taxes, etc. and without the necessity of depositing amounts to cover the duties due and completing Customs documentation in foreign countries.

In the absence of an A.T.A. Carnet, release will be granted against lodgement of a cash deposit, which will be refunded on re-exportation under Customs supervision of the goods.

DONATIONS TO SOUTH AFRICA

In terms of the 4th Schedule of the Customs & Excise Act, provision does exist for goods (excluding foodstuffs and clothing) forwarded free, as a donation to any educational organisation, hospital (including a clinic) welfare, religious or sporting organistion.

This has to be recommended by the Board on Tariffs and Trade, in such quantities and under such conditions as the Director General: Trade & Industry, on the recommendation of the Board on Tariffs and Trade may allow by specific permit and he being satisfied that the issuing of such permit will not have a detrimental effect on local industry within the common customs area. It is also subject to an undertaking by the applicant and anybody responsible for the distribution of the goods that:

• such goods are for use by the organisation or for free distribution;
• such goods will not be sold, leased, hired or otherwise disposed of for gain without the prior approval of the Board on Tariffs and Trade and without the duty which has been rebated being paid to the Commissioner for SARS;
• and that no donation or other counter performance may be accepted by anybody in respect of such goods.

Besides being subject to a specific permit, all used goods are also subject to the production of an import permit. Such permits may be applied for from :

The Director: Trade & Industry
Private Bag X192
Pretoria
0001
Republic of South Africa

It should also be noted that the Directorate: Import & Export Control, do not issue permits for donations of secondhand clothing. Enquiries must be referred to: www.dti.gov.za

Please note that only the Customs duty is rebated and VAT is still payable.