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ITAC to Issue VAT Certificate on COVID-19 Vaccines

January 29, 2021

Department of Trade, Industry and Competition

The International Trade Administration Commission (ITAC) is issuing a certificate to the South African Revenue Service for the importation of Covid-19 vaccines.

The trade, industry and competition department announced the issuance in Government Gazette 44113.

The certificate is issued in terms of Schedule 1, Paragraph 8 of the Value-Added Tax Act.

Schedule 1 Paragraph 8 lists goods exempt from the paying of value-added tax.

The certificate refers to Rebate Item 412.11/00.00.01.00 on goods imported for the relief of distress of persons in cases of famine or other national disaster.

It remains in force as long as the national state of disaster remains in effect or is withdrawn by the ITAC, whichever comes first.