1. The Minister may exempt goods forwarded free, as a donation to any educational institution, hospital (including clinic) welfare organization, religious organization or sporting organization, recommended by the exemption committee cleared on or before importation, in such quantities and under such conditions as the Minister on the recommendation of Sales Tax Exemption Committee by specific conditions, conditions which will not have a detrimental effect on local industry within the Kingdom of Swaziland, provided that the organization anybody responsible for distribution had an undertaking that:
(a) Such goods are for use by the organization or for free distribution.
(b) Such goods will not be sold, leased, hired or otherwise disposed of for gain without the prior approval or the Minister and without the sales tax, which has been exempted paid to the Commissioner.
2. The Minister may exempt goods:
(i) For the relief of distress or persons in case of famine or other natural disaster.
(ii) Imported under any Technical Assistance Agreement.
(iii) Imported in terms of an obligation under any multilateral international agreement to which the Kingdom is a party.
3. The Minister may exempt goods imported for any purpose agreed upon between the Government of Swaziland and the country where the goods originate.
Requirements for the application of the Sales Tax Exemption.
1. Sales tax exemption should be applied for before the goods are purchased/imported. The fact that goods have already been purchased/imported will not establish any priority for granting an exemption.
2. Complete an application form available at the Ministry of Finance and also attached ( Doc STE 01.doc)
3. When completing the application form please type/clear handwriting and make six copies (original included) of the application and any other information required to be attached and return to the Ministry of Finance Building, Office 104 by Tuesday 4 p.m.
4. Please provide the following documents: registration certificate, constitution of organization, originals of suppliers of profoma invoices or gift certificates, and tax clearance certificate.
