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SC-DT-C-13 - Refunds and Drawbacks - External Policy
www.sars.gov.zaunder Schedule 1 Part 1 (ordinary Customs duty) and subsequently to be re-exported in terms of Schedule 5 may not be claimed according to this procedure but must be claimed directly from the SARS Revenue Branch Office on a VAT 201. i) No refund of duty may be granted if a claim for the duty involved has been paid by an insurance company.