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Zero Rated goods and Services


 The following supplies are specified for the purposes of section 24(4) -

  1. The supply of goods or services where the goods or services are exported from Swaziland as part of the supply;
  2. The supply of international transport of goods or passengers or goods or services in connection with the international transport of goods or passengers;
  3. Maize meal (Tariff Heading 1102.20), where it is graded as super maize meal, special maize meal, sifted maize meal or un-sifted maize meal;
  4. Maize (Tariff Heading 1005.00), where it is dried maize or dried seed of the plants zea mays indurate and zea mays inderata or any one or more crossings thereof of a mixture of the dried seed of such plants, but excluding pop-corn (zea mays everta) or green mealies for human consumption;
  5. Beans (Tariff Heading 0713.00), provided that they are dried, whole split, or crushed, but not further prepared or processed, or where packaged as seed;
  6. Agricultural input, viz. fertilizers (chapter 31) seeds, seedlings, excluding flower seeds, and pesticides (3808.00) zero rated; where fertilizers constitutes goods consisting of a substance in its final form which is intended or offered for use in order to improve or maintain the growth of plants or the productivity of the soil; where pesticides consists of goods consisting of any chemical substance or biological remedy, or any mixture or combination of any such substance or remedy, intended or offered for use -
    • in the destruction, control, repelling, attraction, disturbance or prevention of any undesired microbe, alga, bacterium, nematode, fungus, insect, plant, vertebrate or invertebrate; or;
    • as a plant growth regulator, defoliant, desiccant, adjuvant or legume inoculants, and anything else which the Minister of Agriculture has by notice in the Gazette declared to be a pesticide;
    • where seeds or seedlings are in form used for cultivation.
  7. Paraffin (Tariff Heading 2710.11) intended for cooking, illuminating and heating is zero rated provided it is not mixed or blended with any other substance for any purpose other than cooking, illuminating or heating;
  8. The supply of diary products, being milk of all kinds; fermented milk, emasi, buttermilk, fresh or UHT cream or sour cream; yorghut, sip, buttermilk powder; condensed milk, powdered milk and milk substitutes (e.g. cremora etc); baby milk formulas, dessert, ice cream and other edible ice, mixtures and dairy blends; butter and margarine; whey cheese (cheddar, gouda or other) and curd; honey (natural or artificial) and animal products of animal origin not elsewhere specified or included in the Tariff Book.
  9. Brown bread (tariff Heading 1905.10). For purposes of interpretation only brown bread made from brown wheaten meal and water that has been fermented by yeast and which has been baked in the standard form shall be zero rated;
  10. Animal feeds (Tariff heading 2308.00) provided that they are goods which consist of any substance obtained by a process of crushing, gritting or grinding, or by addition to any substance or the removal there from any ingredient; orany condimental food, vitamin or mineral substance which possesses or is alleged to possess nutrive properties; or any bone product; or any maize product;
  11. Samp (tariff heading 1005.90) not further prepared or processed;
  12. Fresh fruit and vegetables (tariff headings 0701.10 – 0709.90 & 0801.11 – 0810.90) Vegetables, not cooked or treated in any manner except for the purpose of preserving such vegetables in their natural state, but excluding dehydrated, dried, canned or bottled vegetables. Fruit. not cooked or treated in any manner except for the purposes of preserving such fruit in its natural state. but excluding dehydrated, dried, canned or bottled fruit and nuts;
  13. Fresh eggs (tariff heading 0407.00) being raw eggs laid by hens of the species gallus domesticus, whether supplied in their shells or in the form of egg pulp being raw pulp consisting of the yolk and white which is obtained from such eggs after the shells have been removed;
  14. Rice (tariff heading 1006.20) whether husked, milled, polished, glazed, parboiled or broken;
  15. Vegetable oil except olive oil (tariff heading 1512.11 – 1512.21, marketed and supplied for use in the process of cooking food;
  16. Medicines and drugs supplied -
    • for use in a qualified medical facility;
    • to the Government Medical Stores; or
    • to an individual, subject to submission by that individual, of a prescription issued by a registered medical practitioner within sixty (60) days prior to the supply and in such quantities as prescribed by the registered medical practitioner.
  17. The supply of school text books; and
  18. The supply of petrol, diesel and liquid gas.

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Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns


Remittance of PAYE:

No later than the 7th every month


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