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Returning South
African residents who have been abroad for 6 months or longer, for
purposes other than touring and occupied unfurnished or semi-furnished
accommodation during this time, are entitled to the concession specified below.
Persons changing
their residence to South Africa may in terms of item 407.06 of Schedule
No 4 of the Customs and Excise Act, import the following goods subject
to the conditions stated below without payment of import duties and VAT
:
- Household furniture,
-
other household effects and other movable articles,
- including equipment
necessary to practice the trade or profession of the person (tools of
the trade).
NOTE: Motor
vehicles, alcoholic beverages and tobacco goods are excluded from this
rebate.
The above goods should
be the bona fide property of the returning resident or a member of
his/her household. The goods should be imported for personal use only.
The term
"household effects" includes all goods which are normally
necessary to equip a self-contained home, e.g.
- curtains,
- linen,
-
crockery,
- computer,
- electrical appliances such as stove, kettles,
radios, television sets, video recorders, cameras etc.
The term
"removable articles" includes
- trailers,
- boats,
- caravans and
equipment necessary for the exercise of the calling, trade or profession
of the person.
This however excludes motor vehicles, ocean going yachts
and their trailers as well as industrial and commercial plant matter.
The term
"reasonable quantities" must be interpreted to mean a maximum
of two each of such articles as computers, televisions sets, hi-fi etc.
Please note that only
one caravan and one boat per family will be admitted in terms of this
concession.
There is no limit
placed on the quantity or the value of used or new household furniture,
other household effect and other removable articles which may be
imported under item 407.06.
It should, however be
noted that such goods (in reasonable quantities/value) should have been
owned by the returning resident or member of his/her household prior to
his/her departure for South Africa and should be imported for personal
use only.
The term
"tools of the trade" includes
- cameras imported by a press
photographer,
- artisans' tools imported by artisans etc.
Conditions
This concession covers
goods imported for the returning resident's own use only, and such goods
may not be sold or disposed of in any other way for at least six months
from the date of clearance without the applicable duties being paid.
All returning
residents importing household furniture and removable articles in terms
of item 407.6 as stated above should furnish their Clearing Agent with a
signed declaration on Form DA304 (for household furniture and effects).
A passport and the
above documents are required when clearing the goods through customs.
The goods should preferably arrive in South Africa after the returning
resident. If for some reason the returning resident arrives after
his/her household goods, the goods will be kept in storage for his/her
account.
A specified inventory
of all goods being imported will be required.
Returning South
African residents will have to satisfy the Controller of Customs and
Excise when clearing customs that they have been absent from South
Africa for a period of at least 6 months for purposes other than touring
and that they actually set up temporary residence abroad in unfurnished
or semi-furnished accommodation.
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