COVID-19 Notices

The Government Notices on this page have been issued under the Disaster Management Act, 2002, and the International Trade Administration Act, 2002, and have been arranged in the year they have been published.
The navigation pane above can be used to locate Notices published under any of the other tax Acts.
 
Where the implementation date differs from the publication date, it is written in bold text for ease of reference.
 
 


2020


Publication Date GG and Notice Numbers Description Implementation Date
​8 May 2020
New!
ITAC VAT Rebate 412.11 List of CRITICAL MEDICAL SUPPLIES 
Explanatory Note
The revised list includes a revised classification of plastic face shields from 3926.20 to 3926.90. 
​​6 May 2020
​6 May 2020
New!
SARS VAT 412.11 Mapping of ESSENTIAL GOODS  
Explanatory Note
As published on 3 April 2020, the SARS VAT Rebate 412.11 provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002.

The revised list includes plastic face shields.
4 May 2020
​​4 May 2020
New!
​GG. 43266
Notice 487
​Direction by the Minister of Finance in terms of the regulations (R.480) issued by the Minister of Cooperative Governance and Traditional Affairs in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) – Essential financial services
​4 May 2020
​​4 May 2020
New!
ITAC VAT Rebate 412.11 List of CRITICAL MEDICAL SUPPLIES  
Explanatory Note
The revised list includes Acetaminophenol (bottom of first page), classifiable in tariff subheading 2924.29.05, for use in the manufacture of medicaments.
​4 May 2020
​29 April 2020
New!
​GG. 43258
R.480
​Regulations issued in terms of section 27(2) of the Disaster Management Act, 2002 (Act No. 57 of 2002) ​​29 April 2020
​9 April 2020 ​​COVID-19 Essential Goods List

An updated certifate has been published.

8 April 2020
​9 April 2020 ​GG.43222
R.458
​Rule amendment to substitute Rule 24.03 to provide for the exemption of foreign-going ships or aircraft from the payment of duty on stores consumed on such ships in any port in the Republic, or on an aircraft on a flight between any places in the Republic for the duration of the national state of disaster. Note that the amendment was not published for public comment due to the urgency of the matter and humanitarian considerations.
With retrospective effect from 23 March 2020​​
​3 April 2020 COVID-19 Essential Goods List
 
Explanatory Note
Pursuant to this certificate (Certificate), the International Trade Administration Commission of South Africa (ITAC) hereby certifies that for the purpose of Schedule 1(8) of the Value Added Tax Act 89 of 1991, item no 412.11/00.00/01.00 the list of essential goods set out in Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act 57 of 2002 (the Disaster Management Act) (the Annexure B list of essential goods), are goods imported for the relief of distress of all persons in South Africa as a consequence of the COVID-19 pandemic, which was declared a National Disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs in Notice No. 313 of Government Gazette No. 43096 in terms of section 27(2) of the Disaster Management Act (National Disaster).
 
The VAT 412.11 Mapping provides a mapping of essential goods with reference to Annexure B of the Regulations (R.398, Government Gazette No. 43148 of 25 March 2020) under the Disaster Management Act, 2002
27 March 2020 ​GG.43177
R.424
COVID-19 Export Control Regulation
Explanatory Note
SARS has been requested by the Department of Trade and Industry to add the listed goods to its prohibited and restricted list (P&R list) for purposes of export control.
 
It is not a ban. Traders may apply to the International Trade Administration Commission (ITAC) for an export permit, and if granted the goods may be exported.
​27 March 2020
25 March 2020 ​GG.43148
R.398
Annexure B – Categorisation of Essential Goods and Services during Lockdown – Regulation 11A
​​25 March 2020
​15 March 2020 ​​GG.43096
Notice 313
Declaration of COVID-19 as a national disaster
​​15 March 2020
​15 March 2020 ​​GG.43096
Notice 312
Classification of COVID-19 as a national disaster
​​15 March 2020
 
 
Last Updated: 08/05/2020 4:38 PM     print this page
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