DONATIONS: DONATED GOODS – DONATED MEDICINES

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 organisation.

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.

 -          Donated goods

 Before the South African Customs Administration may allow donated goods to be cleared without the payment of customs duties and taxes, the South African recipient of such goods must apply for certain documents from the under-mentioned authorities and thereafter, submit these documents to Customs to enable the correct customs clearance to be processed:

Specific Permit (rebate permit) issued in terms of the provisions of rebate item 405.04 to

Schedule No. 4 of the Customs and Excise Act. This permit must be obtained from:

The International Trade Administration Commission of South Africa,

 Private Bag X753,

Pretoria, 0001.

Tel : +27  (0)12 428 70 00. Fax: +27 (0)12 428.77.44

Import Permit issued in terms of the provisions of the Import and Export Control Act From  the Department of Trade and Industry, Directorate: Import and Export Control,

 Private Bag X192,

Pretoria, 0001.

Tel: +27 (0) 428 77 86. Fax +27 (0)12 428 77 99

- Written permission to have goods subject to value-added tax (VAT) zero-rated on import effective exemption from payment of VAT in terms of the provisions of the VAT Act.

Obtained from the South African Revenue Service, Division:

VAT, Private Bag X923,

Pretoria, 0001.

Tel: +27 (0)12 422 40 00 (general line) or +27 (0)12 422 51 66, Fax: +27 (0)12 422 51 94 

   Donated medicines 

The same applies as for donated goods but additional information concerning the importation of medicines, including donated medicines must be obtained from the Medicines Control Council, Dept of Health, Private Bag X828, Pretoria, 0001. Tel: +27 (0)12 312 02 55, Fax: +27 (0)12 312 31 14

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Last modified: Thursday November 19, 2009