Draft amendment of the VAT Export Regulations (Value-Added Tax Act 1991)

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<!-- page 2: OCR, unchecked --> 2 No. 55245 GOVERNMENT GAZETTE, 25 AUGUST 2026 4 \ IMPORTANT NOTICE: THE GOVERNMENT PRINTING WoRKS WILL NOT BE HELD RESPONSIBLE FOR ANY ERRORS THAT MIGHT OCCUR DUE TO THE SUBMISSION OF INCOMPLETE / INCORRECT / ILLEGIBLE COPY. L No FUTURE QUERIES WILL BE HANDLED IN CONNECTION WITH THE ABOVE. S Contents Gazette Page No. No. No. GOVERNMENT NOTICES * GOEWERMENTSKENNISGEWINGS National Treasury / Nasionale Tesourie R.7847 Value-Added Tax Act, 1991: Amendments to the Regulations issued in terms of section 74(1) read with paragraph (d) of the definition of “exported” in section 1(1) Of the ACt oo... eceeeeeeeeceeeneeeeeeseteesecaseeceesaesaeeesseseesesateeeeetaneaes 55245 3 This gazette is also available free online at www.gpwonline.co.za

<!-- page 3: text layer --> VALUE-ADDED TAX ACT, 1991 REGULATIONS I, Enoch Godongwana, Minister of Finance, by virtue of 74(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), hereby make the regulations as set out in the Schedule hereto. E Godongwana MINISTER OF FINANCE

<!-- page 4: text layer --> AMENDMENTS TO THE REGULATIONS ISSUED IN TERMS OF SECTION 74(1) READ WITH PARAGRAPH OF THE DEFINITION OF "EXPORTED" IN SECTION 1(1) OF THE VALUE-ADDED TAX ACT, 1991 (ACT NO. 89 OF 1991) AUGUST 2026 Amendments to the Regulations issued in terms of section 74(1) read with paragraph of the definition of "exported" in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), are hereby published.

<!-- page 5: text layer --> SCHEDULE Definitions 1. In these Regulations, “the Regulations” means the regulations published by Government Notice No. R.316 of 2 May 2014. Amendment of regulation 8 of the Regulations 2. Regulation 8 of the Regulations is hereby amended — (a) by the substitution for item (ii) of paragraph 8(2)( ) of the following item: “(ii) delivered to either the port authority (including any terminal operator operating under a license of the port authority in terms of section 57 read with section 65 of the National Ports Act, No. 12 of 2005), master of the ship, a container operator or the pilot of an aircraft or are brought within the control area of the airport authority; and”.

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<!-- page 7: OCR, unchecked --> STAATSKOERANT, 25 AUGUSTUS 2026 No. 55245 7 This gazette is also available free online at www.gpwonline.co.za

<!-- page 8: OCR, unchecked --> 8 No. 55245 GOVERNMENT GAZETTE, 25 AUGUST 2026 Printed by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001 Contact Centre Tel: 012-748 6200. eMail: info.egazette @ gow.gov.za Publications: Tel: (012) 748 6053, 748 6061, 748 6065 This gazette is also available free online at www.gpwonline.co.za