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Part One This Part provides that a qualifying purchaser, its duly appointed agent, or cartage contractor may export the movable goods. In this instance the vendor is obliged to levy VAT at the standard rate on the supply made to the qualifying purchaser and issue a tax invoice. The qualifying purchaser may then claim a refund of the VAT paid on the goods exported. When the movable goods are exported, the goods must first be declared to a customs official at that exit point, before submitting the claim for a refund of the VAT paid to the VRA. The tax invoice for goods that are not kept as hand luggage must be endorsed by the customs official and a VRA official if the VRA has a physical presence at the relevant designated commercial port.125In the case where the VRA is present at the designated commercial port through which the qualifying purchaser departs, the qualifying purchaser or its authorised representative must present himself or herself to the VRA in order to get a refund of the VAT paid. If the goods are exported through a designated commercial port where the VRA is not present, the qualifying purchaser must apply in writing to the VRA for a refund. The application, together with all the required documentation, must be received by the VRA within 90 days from the date of export. This also applies in the case where the qualifying purchaser’s cartage contractor exports the goods. The VRA may make the VAT refund to the qualifying purchaser by way of various payment methods as described in paragraph 6 of Part One of the Export Regulations. The method of payment depends on several factors. The following important facts regarding the VAT refund must be noted: •For refunds of R300 or less, the VRA will issue the qualifying purchaser with a cheque in the currency of the RSA which can be cashed or used in the international departure lounge, alternatively, the refund may be effected by way of EFT. 125The VRA is only present at certain international airports in the Republic. 98
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