SOUTH AFRICA: New VAT Exemptions; Duty Rebates on Essential Imports

The South African Revenue Service (SARS) announced on 27 March 2020 that the import of certain ‘essential goods’ to the Republic of South Africa during the Covid-19 pandemic will now be fully exempt from VAT. The full list of essential goods is given in Annexure B of the Government Gazette No 43148 of the 25 March 2020, falling into five categories