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VAT Refund Procedure for Land Border Posts Applicable to Qualifying Purchasers (Individuals or Foreign Enterprises) in Swaziland and Payment of Sales Tax on Imported Goods in Swaziland  

CHECKLIST A – For individual or enterprise claiming VAT refund on goods imported into Swaziland on own behalf.

1.       Copy of the current trading licence (for enterprises).

2.       Letter on company letterhead (original), authorising a specific individual to submit the VAT refund claim on behalf of the enterprise. Original letter from company is required each time you claim.

3.       Letter must read: ‘We (company name) hereby authorise (name and passport number) to claim back the VAT on behalf of the company’.

4.       Original valid tax invoice.

5.       Stamp on invoice from VAT Refund Administrator’s (VRA) office and Immigration at the border crossing.

6.       Copies of passport specifically, copy of front page with individual’s details and pages with departure stamps from immigration. The regulations state that a claimant must be in South Africa at the time of the purchase, as per the date on the VAT stamp on the invoice.  For example if a person enters South Africa on the 1^st November 2009 and departs on 10^th of November 2009, the VAT Administrators will only accept invoices (for VAT refund purposes) with VRA stamps indicating 10^th November 2009. In the case of a Cartage Contractor or Freight Forwarder claim, it is accepted that the claimant (authorised person) may not be in the country at the time of the supply and Cartage Contractor claims.

7.       Copies of the SAD 500 forms that were used to declare the goods as exports from South Africa with the necessary stamps from Immigration. 8.       VAT refund claims must be lodged within 3 months from the date of importing into Swaziland or exporting from South Africa at the VRA’s office at the border post or at Emafini.

9.       Cheque for VAT refund exceeding R3000.00 is posted to claimant once the claim has been approved by SARS. This process may take between 6 – 10 weeks.     

CHECKLIST B – For individual or enterprise claiming VAT refund on goods imported into Swaziland by cartage contractor, courier or freight forwarder.Cartage contractor is not expected to lodge the VAT refund claim at the VRA’s at the border post on departure from South Africa. Once the qualifying purchaser has received the goods in Swaziland, the claim must be lodged by post or delivered it to the VRA’s Headquarters. The following documents are required:  

1.       Copy of tax invoice from the cartage contractor to the qualifying purchaser, reflecting the cartage contractor’s RSA VAT registration number.

2.       Copy of SAD 500 form bearing an original stamp from SARS Customs.

3.       Proof that the goods were declared for customs purposes at the Swaziland side of the border crossing.

4.       If the qualifying purchaser is: (a)       An individual, a copy of the qualifying purchaser’s passport, showing his / her personal details. (b)       An enterprise, a copy of the enterprise’s trading licence, a certificate of incorporation, a sales tax certificate, a letter on company letterhead authorising a specific individual to submit the claim on behalf of the enterprise and a copy of the authorised person’s passport.    

CHECKLIST C – For individual or enterprise claiming VAT refund on cost of service or repairs machinery or components.Checklist A and B hold with the following additional requirements:

1.       Machinery being sent to South Africa must be declared as temporal exportation at the Swaziland side of the border crossing. The form must indicate serial number and monetary value of the machinery.

2.       Machinery must be declared as temporal importation (VAT 262 form) at the South African side of the border crossing. Form must have stamp from SARS Customs.

3.       Proof of payment of provisional VAT.

4.       Ensure that South African vendor performing the services produces original invoice of the cost of repairs at the zero rate and in the name of the qualifying purchaser.  

For further information, contact the VAT Refund Administrator (Pty) Ltd, P. O. Box 107, Johannesburg International Airport (OR Tambo International Airport) Post Office, 1627. Telephone (011) 394-1430 or Fax (011) 394-1430 or email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it OR VAT Refund Administrator at Emafini Business Centre. Telephone 4047193.    

CHECKLIST D - Payment of General Sales Tax on goods imported into Swaziland  

1.       For the payment of General Sales Tax (GST) in Swaziland, the declaration of imports is based on the sub-total value i.e. less VAT.

2.       Payment is made in cash or cheque at the border or at the Customs and Excise headquarters if qualifying purchaser has an account (STR). Payment for GST on motor vehicles is made at the headquarters only. Unless granted a waiver by the Commissioner, all cheques have to be bank guaranteed.

The Competitiveness and Trade Support Programme provides Technical Assistance to Swaziland, with financial support from the European Union under the European Development Fund and counterpart funding from the Ministry of Commerce, Industry and Trade. The objective of the programme is to enhance Swaziland’s capacity to formulate, negotiate and implement trade policies and to mitigate some constraints in the country’s ability to export goods and services. The ACE Consortium, a consultancy firm with offices in Spain, Germany and South Africa has been selected to implement/coordinate this programme. The programme will be implemented through the following dimensions:

1. Trade Support - channels advice on trade policy, regional integration, the Economic Partnership Agreement with the European Union and institutional development, with an aim to equip Swaziland to make the most of trade agreements;

2. Trade Facilitation - provides support to institutions at the interface with businesses to enable them to provide information exporters on market access (tariffs, sanitary and Phytosanitary requirements, standards and market profiles) and liaising with international organizations e.g. World Trade Organisation; and

3. Competitiveness - aims to assist producers to improve market and product development capacity through 5 short-term projects. Producers will be trained on industrial engineering and management, strategic surveillance and economic intelligence as well as energy efficiency. The other projects will focus on trade, investment and tourism promotion and organisation of smart market for the road transport sector.

We request that you take the time to complete the form in the news and publications sectin and return same to our offices either by email at This e-mail address is being protected from spambots. You need JavaScript enabled to view it , or via fax at 409 0051. Please note that we also request that you provide the contact details for other key personnel within your organization for purposes of updating our in-house database, and that this information will not be published on our website.

The Department of Customs and Excise (C & E) is currently installing a new declaration system that will digitalize trade data information. The new system, Automate System for Customs Data (ASYCUDA), brings in an effective and efficient Customs Clearance, Simplified Procedures for Trade, Efficient Collection and Accounting of Customs Revenue, Accurate & Timely Data for Statistics and Analysis, Modern Customs Organization and Infrastructure, Use of International Standards in Clearance Procedures. 
 

Advantages of the system include the Computerized Customs Cargo Processing Systems which have been configured to Swaziland’s needs such as Tariffs, procedures, etc; Provision for electronic data Interchange between Traders & Customs; Generation of timely and accurate Management reports & trade data; Uses International Codes & Standards; and a selectivity module to focus on high risk consignments. 

This system is compatible with most banking systems; Tax administration systems, statistical packages; Exchange controls systems; and a number of business systems. It is also capable of facilitating regional integration through information exchange, transit systems management, acquittals processing; and remote Direct Trader Input (DTI) – a system that also allows individuals to do international trade business.