Ifunforeseen circumstances arise that prevent completing the Value-Added Tax (VAT) refund process before departure, such as delayed arrival at the airport or an early flight departure, there is an alternative option to submit a claim for a VAT refund through a postal refund application process. The documents needed for the postal refund application will depend on the specific circumstances and available documentation. If RSA Customs or the VAT Refund Administrator have previously inspected the goods, the following documents must be included: the original tax invoice(s) endorsed by RSA Customs or the VAT Refund Administrator, a copy of the passport showing personal details and entry and exit stamps from South Africa, a letter explaining why the claim could not be submitted during departure, and a completed postal refund application form. If the goods have not been inspected by RSA Customs or the VAT Refund Administrator, the above documents must be included, along with an original export declaration form. The export declaration form must be signed and endorsed by a Customs official upon arrival in the individual’s home country, verifying that the goods have been imported into the home country.