IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 02 May 2014 | Removal date: open ended
Still in force

Tax-based export incentive

On 2 May 2014, the South African Revenue Service issued Regulation 316 listing the new rules under which indirect exports may be zero-rated or when a recipient is entitled to a Value-Added Tax (VAT) refund when goods are exported.
 
In Section B of Part 2 of the VAT Act, an indirect export of goods via road or rail can be zero-rated. Previously, export incentives did not include a zero-rating for transport by road or rail, only by sea or air. This representeda disadvantage for exports into Africa, since most goods are transported by road or rail.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

011 Cereals
1001 Wheat and meslin.
100119 Other
100199 Other
1005 Maize (corn).
100590 Other
1007 Grain sorghum.
100790 Other
012 Vegetables
0702 Tomatoes, fresh or chilled.
070200 Tomatoes, fresh or chilled.
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
070310 Onions and shallots
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
070610 Carrots and turnips
0709 Other vegetables, fresh or chilled.
070993 Pumpkins, squash and gourds (Cucurbita spp.)
070999 Other
1209 Seeds, fruit and spores, of a kind used for sowing.
120991 Vegetable seeds
013 Fruits & nuts
0806 Grapes, fresh or dried.
080610 Fresh
0808 Apples, pears and quinces, fresh.
080810 Apples
080830 Pears
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
080910 Apricots
080930 Peaches, including nectarines
080940 Plums and sloes
0810 Other fruit, fresh.
081020 Raspberries, blackberries, mulberries and loganberries
081040 Cranberries, bilberries and other fruits of the genus Vaccinium
081070 Persimmons
081090 Other
015 Edible roots & tubers with high starch or inulin content
0701 Potatoes, fresh or chilled.
070190 Other
016 Stimulant, spice & aromatic crops
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
090111 Not decaffeinated
0902 Tea, whether or not flavoured.
090240 Other black tea (fermented) and other partly fermented tea
017 Pulses (dried leguminous vegetables)
0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
071310 Peas (Pisum sativum)
071333 Kidney beans, including white pea beans (Phaseolus vulgaris)
071339 Other
019 Forage; natural rubber; living plants; raw vegetable materials
1209 Seeds, fruit and spores, of a kind used for sowing.
120999 Other
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
121490 Other
5201 Cotton, not carded or combed.
520100 Cotton, not carded or combed.
023 Eggs of hens or other birds in shell, fresh
0407 Birds' eggs, in shell, fresh, preserved or cooked.
040711 Of fowls of the species Gallus domesticus
040719 Other
029 Other animal products
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.
410320 Of reptiles
042 Fish live, fresh or chilled for human consumption
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
030232 Yellowfin tunas (Thunnus albacares)
030234 Bigeye tunas (Thunnus obesus)
030244 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
030247 Swordfish (Xiphias gladius)
030254 Hake (Merluccius spp., Urophycis spp.)
211 Meat & meat products
0201 Meat of bovine animals, fresh or chilled.
020130 Boneless
0202 Meat of bovine animals, frozen.
020230 Boneless
0203 Meat of swine, fresh, chilled or frozen.
020311 Carcasses and halfcarcasses
020319 Other
020321 Carcasses and halfcarcasses
020329 Other
0207 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
020712 Not cut in pieces, frozen
020714 Cuts and offal, frozen
0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
050400 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
212 Prepared & preserved fish, crustaceans, molluscs
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
030341 Albacore or longfinned tunas (Thunnus alalunga)
030353 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
030354 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
030366 Hake (Merluccius spp., Urophycis spp.)
030383 Toothfish (Dissostichus spp.)
030389 Other
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
030444 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
030474 Hake (Merluccius spp., Urophycis spp.)
030489 Other
030492 Toothfish (Dissostichus spp.)
030495 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)
213 Prepared & preserved vegetables, pulses & potatoes
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
071010 Potatoes
071080 Other vegetables
071090 Mixtures of vegetables
214 Prepared & preserved fruits & nuts
0803 Bananas, including plantains, fresh or dried.
080310 Plantains
080390 Other
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
080410 Dates
080430 Pineapples
080440 Avocados
080450 Guavas, mangoes and mangosteens
0805 Citrus fruit, fresh or dried.
080510 Oranges
080520 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
080540 Grapefruit, including pomelos
080550 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
0806 Grapes, fresh or dried.
080620 Dried
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
081190 Other
0813 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
081310 Apricots
081340 Other fruit
081350 Mixtures of nuts or dried fruits of this Chapter
1202 Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
120242 Shelled, whether or not broken
216 Vegetable oils
1507 Soyabean oil and its fractions, whether or not refined, but not chemically modified.
150710 Crude oil, whether or not degummed
150790 Other
1511 Palm oil and its fractions, whether or not refined, but not chemically modified.
151110 Crude oil
151190 Other
1512 Sunflowerseed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified.
151211 Crude oil
151219 Other
151229 Other
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
151590 Other
1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared.
151620 Vegetable fats and oils and their fractions
217 Margarine & similar preparations
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
151710 Margarine, excluding liquid margarine
151790 Other
219 Oil-cake; flours & meals of oil seeds; vegetable waxes; etc.
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
120810 Of soya beans
221 Processed liquid milk, cream & whey
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
040110 Of a fat content, by weight, not exceeding 1 %
040120 Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
040140 Of a fat content, by weight, exceeding 6 % but not exceeding 10 %
040150 Of a fat content, by weight, exceeding 10 %
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
040410 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
222 Other dairy products
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter.
040210 In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %
040221 Not containing added sugar or other sweetening matter
040229 Other
040291 Not containing added sugar or other sweetening matter
040299 Other
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
040310 Yogurt
040390 Other
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
040490 Other
0405 Butter and other fats and oils derived from milk; dairy spreads.
040510 Butter
040520 Dairy spreads
0406 Cheese and curd.
040630 Processed cheese, not grated or powdered
040690 Other cheese
231 Grain mill products
1101 Wheat or meslin flour.
110100 Wheat or meslin flour.
1102 Cereal flours other than of wheat or meslin.
110220 Maize (corn) flour
110290 Other
1103 Cereal groats, meal and pellets.
110313 Of maize (corn)
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
110423 Of maize (corn)
232 Starches & starch products; sugars & sugar syrups n.e.c.
1108 Starches; inulin.
110812 Maize (corn) starch
233 Preparations used in animal feeding; lucerne meal & pellets
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
121410 Lucerne (alfalfa) meal and pellets
239 Food products n.e.c.
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
090112 Decaffeinated
090121 Not decaffeinated
090122 Decaffeinated
090190 Other
0902 Tea, whether or not flavoured.
090210 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
090230 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
130219 Other
243 Malt liquors & malt
1107 Malt, whether or not roasted.
110710 Not roasted
267 Woven fabrics of man-made filaments & staple fibres
5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
540710 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters
540791 Unbleached or bleached
5514 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m².
551423 Other woven fabrics of polyester staple fibres
271 Made-up textile articles
6301 Blankets and travelling rugs.
630140 Blankets (other than electric blankets) and travelling rugs, of synthetic fibres
630190 Other blankets and travelling rugs
6302 Bed linen, table linen, toilet linen and kitchen linen.
630221 Of cotton
630222 Of manmade fibres
630231 Of cotton
630239 Of other textile materials
630260 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
630312 Of synthetic fibres
6305 Sacks and bags, of a kind used for the packing of goods.
630510 Of jute or of other textile bast fibres of heading 53.03
630533 Other, of polyethylene or polypropylene strip or the like
630539 Other
630590 Of other textile materials
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
630622 Of synthetic fibres
630629 Of other textile materials
630630 Sails
6307 Other made up articles, including dress patterns.
630710 Floorcloths, dishcloths, dusters and similar cleaning cloths
630790 Other
272 Carpets & other textile floor coverings
5705 Other carpets and other textile floor coverings, whether or not made up.
570500 Other carpets and other textile floor coverings, whether or not made up.
273 Twine, cordage, ropes & cables; articles thereof
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
560790 Other
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
560890 Other
279 Textiles n.e.c.
5602 Felt, whether or not impregnated, coated, covered or laminated.
560210 Needleloom felt and stitchbonded fibre fabrics
5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter.
591190 Other
282 Wearing apparel, except fur apparel
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420330 Belts and bandoliers
6101 Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including skijackets), windcheaters, windjackets and similar articles, knitted or crocheted, other than those of heading 61.03.
610120 Of cotton
6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
610329 Of other textile materials
610339 Of other textile materials
610342 Of cotton
610343 Of synthetic fibres
610349 Of other textile materials
6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
610443 Of synthetic fibres
610449 Of other textile materials
610463 Of synthetic fibres
6105 Men's or boys' shirts, knitted or crocheted.
610510 Of cotton
610590 Of other textile materials
6106 Women's or girls' blouses, shirts and shirtblouses, knitted or crocheted.
610690 Of other textile materials
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
610711 Of cotton
6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted.
610821 Of cotton
6109 Tshirts, singlets and other vests, knitted or crocheted.
610910 Of cotton
610990 Of other textile materials
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
611030 Of manmade fibres
611090 Of other textile materials
6111 Babies' garments and clothing accessories, knitted or crocheted.
611120 Of cotton
611130 Of synthetic fibres
611190 Of other textile materials
6112 Track suits, ski suits and swimwear, knitted or crocheted.
611241 Of synthetic fibres
6114 Other garments, knitted or crocheted.
611490 Of other textile materials
6115 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.
611595 Of cotton
611596 Of synthetic fibres
611599 Of other textile materials
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.
611780 Other accessories
6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
620319 Of other textile materials
620339 Of other textile materials
620342 Of cotton
620343 Of synthetic fibres
620349 Of other textile materials
6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
620422 Of cotton
620439 Of other textile materials
620442 Of cotton
620449 Of other textile materials
620452 Of cotton
620453 Of synthetic fibres
620459 Of other textile materials
620462 Of cotton
620469 Of other textile materials
6205 Men's or boys' shirts.
620520 Of cotton
620530 Of manmade fibres
620590 Of other textile materials
6206 Women's or girls' blouses, shirts and shirtblouses.
620630 Of cotton
620640 Of manmade fibres
620690 Of other textile materials
6209 Babies' garments and clothing accessories.
620920 Of cotton
6210 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
621040 Other men's or boys' garments
6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
621210 Brassieres
291 Tanned or dressed leather; composition leather
4107 Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
410711 Full grains, unsplit
410712 Grain splits
410792 Grain splits
292 Luggage & handbags; saddlery & harness; other leather articles
4202 Trunks, suitcases, vanitycases, executivecases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toile
420212 With outer surface of plastics or of textile materials
420219 Other
420221 With outer surface of leather or of composition leather
420229 Other
420292 With outer surface of plastic sheeting or of textile materials
420299 Other
345 Miscellaneous basic chemical products
1518 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of
151800 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of
355 Man-made fibres
5404 Synthetic monofilament of 67 decitex or more and of which no crosssectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
540412 Other, of polypropylene
5501 Synthetic filament tow.
550130 Acrylic or modacrylic
5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
550320 Of polyesters
550340 Of polypropylene

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