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ENTERING THE REPUBLIC:
REMODELLED, PROCESSED, REPAIRED OR EXCHANGED JEWELLERY
Should you decide to have the jewellery that you took
with you from South Africa remodelled, processed or repaired while you
are abroad or should you decide to exchange your jewellery for other jewellery,
you must ensure that you obtain and retain documentary evidence of the
relevant transactions.
You must also ensure that the jewellery in question is
clearly described and that all costs involved are reflected in such evidence.
In cases where jewellery has been remodelled, processed
or repaired the costs incurred in the process are dutiable. In cases where
jewellery has been exchanged, duty is payable on the full value of the
article received in exchange.
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