Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001)

Notices

Recognition of the South African Customs Union (SACU)

Paragraph 2 : Exemption from Taxation
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Section 3

 

With respect to all official activities, SACU, its assets, income and property shall be exempt from all forms of direct and indirect taxation; however, SACU will not claim exemption from taxes which are no more than charges for public utility services.

 

Section 4

 

SACU shall be exempt from customs duties, prohibitions and restrictions on goods imported or exported for its official purposes, including publications; it is understood, however, that articles imported under such exemption will not be sold in the Republic except under conditions agreed to with the Government.