25. SARS VAT Vendors Guide.pdf

For both direct and indirect exports the movable

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For both direct and indirect exports, the movable goods must be exported through one of the 43 designated commercial ports listed in the table below. 123 Before 2 May 2014, indirect exports were regulated by the VAT Export Incentive Scheme, published as Notice 2761 of 1998 in Government Gazette 19471 of 13 November 1998 which came into effect on 16 November 1998. 124 A private company appointed by SARS on a tender basis to administer the VAT refund mechanism. 95
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