Section 17: Goods leaving a freeport zone

17. Goods leaving a freeport zone (1) Unless exported or re-exported, any goods removed from a freeport zone— (a) by a holder of a freeport certificate for the purpose of holding exhibitions, trade fairs and other events in a freeport zone shall be entered on payment of duty, excise duty and value added tax; and (b) to any other place outside the freeport zone, shall be entered on payment of duty, excise duty and value added tax. (2) Notwithstanding subsection (1) (a), where goods are removed for display at exhibitions and are not intended for sale, the goods shall be entered free of duty, excise duty and value added tax. [S. 17 amended by s. 9 (f) of Act 26 of 2012 w.e.f. 22 December 2012.]