Exporting second hand goods

If you are a foreigner visiting South Africa and wish to export second-hand goods purchased in the country, you may be eligible for a VAT (Value Added Tax) refund. Keep in mind there are specific rules and regulations that you must follow to qualify for this refund.

Important to keep in mind

1. Eligibility

You must be a foreign passport holder and not a resident of South Africa to qualify for a VAT refund on second-hand goods. Additionally, the goods must have been purchased from a registered second-hand dealer.

2. Documentation

You will need to provide certain documents to claim the VAT refund, such as original tax invoices, export declarations, and proof of payment. You will also need to present the items for inspection by a Customs official before they are exported. View Documentation


You must export the goods within 90 days of the date of purchase to be eligible for a VAT refund. Any goods that are exported after this time period will not be eligible for a refund.

4. Refund Amount

The VAT refund amount will be calculated based on the VAT paid on the goods at the time of purchase, minus an administration fee charged by the VAT Refund Administrator. Terms and Conditions

5. Restrictions

Restrictions: There are certain restrictions on the types of goods that are eligible for a VAT refund, such as precious metals, diamonds, and watches. Additionally, there are restrictions on the quantity of certain goods that can be exported, such as wine and spirits. List of Restricted items