On 02 May 2014 the South African Revenue Service (Sars) announced the insertion of Rule 64D.05(4) to the Customs and Excise Act after paragraph (d) of the following paragraph: “(e) the goods are supplied at the zero rate in terms of section 11(1)(a) (ii) read with Part Two - Section B of the regulation as contemplated in paragraph (d) of the definition of "exported" in section 1(1) of the Value-added Tax Act, 1991 (Act No. 89 of 1991).”
On the same day the Minister of Finance announced the replacement of the previous regulations prescribing the application of paragraph (d) of the definition of "exported" in section 1(1) read with section 11(1)(a) of the Value-Added Tax Act, with new regulations.