Facilitation of the event
The Government maintains a standard suite of allowable customs duty rebates, tax dispensations, and temporary import exemptions applicable to international sporting events hosted in the country. In preparation for the Men’s Cricket World Cup 2027, which will be jointly hosted in Namibia, South Africa and Zimbabwe, it is proposed that South Africa apply its customs duty rebates and temporary import exemptions for international events to facilitate the import of essential goods such as pharmaceutical products, non-alcoholic beverages, foodstuffs and promotional materials.
Temporary import provisions are also available for personal effects, professional equipment and approved machinery or goods for use during the tournament. In parallel, income-generating activities connected to the event will continue to be governed by South Africa’s existing network of bilateral double tax agreements to prevent double taxation for non-resident participants and service providers. Relevant domestic tax provisions, notably paragraph 11(b) of part I of the Ninth Schedule to the Income Tax Act, may also be invoked where appropriate.