“Export country” definition of section 1 of VAT Act

“export country” means any country other than the Republic and includes any place which is not situated in the Republic: Provided that the President may by notice in the Gazette determine that a specific country or territory shall from a date and to the extent indicated in the notice, be deemed not to be an export country;

[Definition of “export country” substituted by section 12 of Act 136 of 1992 and section 9 of Act 20 of 1994]