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En esta página se recogen informaciones sobre la
reglas establecidas por los países en cuanto a la entrada de productos
en sus aduanas. El envío de efectos personales de nacionales volviendo
a sus países esta usualmente exento de impuestos y tasas, sin embargo,
dado que las normativas de cada país varían y son diferentes, es
recomendable consultar a la Embajada o Consulado del país de destino,
cual es la norma vigente. La información contenida en esta página es
meramente informativa, no responsabilizándose nuestra Empresa de su
vigencia o aplicación. La información se actualiza regularmente
incluyendo nuevos países. El lenguaje utilizado es español, el del
país reseñado o el inglés. |
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INFORMACION ADICIONAL |
Value added tax (VAT) - The valuation of
imported goods for VAT is based on the f.o.b. value plus 14% of that
value, plus any non-rebated customs duty (tariff plus import surcharge).
VAT is payable on goods imported into the Republic by any person,
regardless of whether the importer is registered as a vendor. However,
goods imported for the use in manufacturing or resale by registered
traders may be exempt from VAT. If the importer is a vendor, he/she can
claim an input tax credit, provided he/she imported the goods for the
purpose of making a taxable supply.
Goods imported into the Republic which fall under any of the following
headings are exempt from the payment of VAT:
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Goods for welfare or charitable purposes:
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Goods for Heads of State, Diplomatic and other
Foreign Representatives.
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Personal effects and sporting and recreational
equipment, new or used:
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Goods imported as accompanied passengers'
baggage either by non-residents or residents of the Republic and
cleared at the place where such persons disembark or enter the
Republic
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Household furniture, other household effects and
other removable articles, including equipment necessary for the
exercise of the calling, trade or profession of the person, other than
industrial, commercial or agricultural plant and excluding motor
vehicles, alcoholic beverages and tobacco goods, the bona fide
property of a natural person and members of his family, imported for
own use on change of his residence to the Republic: Provided that the
said goods are not disposed of within a period of six months as from
the date of entry.
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Imported goods (including packing containers)
re-exported and thereafter returned to or brought back by the exporter
or any other party, without having been subjected to any process of
manufacture or manipulation.
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Goods (including packing containers) produced or
manufactured in the Republic, exported there from and thereafter
returned to or brought back by the exporter or any other party,
without having been subjected to any process of manufacture or
manipulation (excluding excisable goods exported ex a customs and
excise warehouse).
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Imported or locally manufactured articles sent
abroad for processing or repair, provided they are exported under
customs and excise supervision, retain their essential character, are
returned to the exporter, no change of ownership having taken place,
and can be identified on re-importation.
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Excisable goods exported at a customs and excise
warehouse and thereafter returned to or brought back by the exporter,
without having been subjected to any process of manufacture or
manipulation and without a permanent change in ownership having taken
place.
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Compensating products obtained abroad from goods
temporarily exported for outward processing, in terms of a specific
permit issued by the Director-General: Trade and Industry on the
recommendation of the Board of Trade and Industry
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Used personal or household effects (excluding
motor vehicles) bequeathed to persons residing in the Republic.
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Used property of a person normally resident in
the Republic who dies while temporarily outside the Republic.
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Bona fide unsolicited gifts of not more than two
parcels per person per calendar year and of which the value per parcel
does not exceed R400 (excluding goods contained in passengers' baggage,
wine, spirits and manufactured tobacco (including cigarettes and
cigars)) consigned by natural persons abroad to natural persons in the
Republic.
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Goods imported-
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For the relief of distress of persons in cases
of famine or other national disaster;
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under any technical assistance agreement; or
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in terms of an obligation under any
multilateral international agreement to which the Republic is a
party
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Worn clothing, entered before or on 8 February
1997 in terms of a specific permit issued on or before 8 February 1996
by the Director-General: Trade and Industry, on the recommendation of
the Board of Tariffs and Trade, purchased by or forwarded unsolicited
and free to any church or any welfare organization registered in terms
of the National Welfare Act, 1978 (Act 100 of 1978), for free
distribution to indigent persons by such church or organization
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Goods temporarily admitted for processing,
repair, cleaning, reconditioning or for the manufacture of goods
exclusively for export
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Goods temporarily admitted for specific purposes
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Goods temporarily admitted subject to
exportation in the same state
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