The South African Revenue Service (SARS) has published a Customs and Excise “Find a Guide - Special Shops for Diplomats”, which is available at:
www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-Pub-Guide-CE12-Special-Shops-for-Diplomats.pdf
The ‘Purpose’ and the ‘Introduction’ of the Guide reads:
1. Purpose
This guide provides an overview of the key legislative requirements under the Customs and Excise Act, 1964 applicable to special shops for diplomats.
2. Introduction
The Department of International Relations and Cooperation (DIRCO) is responsible for managing diplomats’ and foreign representatives’ entitlement to immunities and privileges under the Diplomatic Immunities and Privileges Act, 2001, (DIPA). To provide for the duty-free privileges under the DIPA, the Act provides for Rebate Items under Schedule 4 to the Act, 1964 for goods to be imported under rebate of duty for the official use of missions and for personal use of diplomats.
Rebate items under Schedules 4 and 6 of the Act, 1964 also provide for goods to be sold from a special shop for diplomats licensed by the Commissioner, duty-free, to missions for their official use, and to diplomats for their personal use. Section 21(3)(e) of Act, 1964 provides for the Commissioner for SARS to prescribe rules regulating special shops for diplomats. The SARS Commissioner is thus responsible for the licensing, administration and regulation of special shops for diplomats.