Goods exported via cartage contractor

If you've employed the services of a transport company to export goods on your behalf, it's the contractor's responsibility to ensure that several conditions are met.
  • The goods must be exported within 90 days of the date of the tax invoice
  • Goods must be exported through a designated commercial port in compliance with RSA Customs Procedure.
  • The goods must be delivered to an address in an export country.
  • The contractor must provide you with an original Tax invoice or invoice for the transportation of the goods while keeping all relevant Customs documents.
  • Once the goods have been delivered, you can apply for a VAT refund by submitting certain documents to the VRA.
  • These documents include a copy of the tax invoice or invoice issued by the transport company, as well as the export documentation required under the Custom and Excise Act.
    This process applies regardless of whether the goods were exported by a qualifying purchaser themselves through a designated commercial port where the VRA is not present.
  • The qualifying purchaser may apply for a refund if:

    • Vendor delivers the movable goods to an export depot, harbor, airport, railway station or

    courier service in South Africa or Qualifying purchaser’s cartage contractor takes possession of the movable goods at the

    premises of the vendor or Qualifying purchaser or his/her agent delivers the movable goods to an export depot, and

    • Movable goods are exported via a Category A, B or C port of exit, and

    • Movable goods are declared to Customs, and

    • Movable goods have been received by the qualifying purchaser at an address in the

    qualifying purchaser’s country of residence.


    The qualifying purchaser may request the VRA for a refund by submitting a letter that must:

    • Explain the circumstances; and
    • State the qualifying purchaser’s postal address.

    The following documents must be attached to the letter:

    • The original tax invoice. • A copy of the qualifying purchaser’s Passport or Trading license, as well as the letter of authorisation and a copy of the authorised person’s passport; or o Passport and a letter from the relevant diplomatic or consular mission stating that the foreign diplomat is departing from South Africa permanently; and o Where the qualifying purchaser was in South Africa at the time of purchase, the copy of his/her passport must include those pages containing the endorsement reflecting entry into South Africa and the endorsement reflecting exit from South Africa. • Copy of the invoice from the qualifying purchaser’s cartage contractor to the qualifying purchaser.