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GENERAL INFO: REMODELLED, PROCESSED, REPAIRED OR EXCHANGED JEWELLERY - 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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