“exported”, in relation to any movable goods supplied by any vendor under a sale or an instalment credit agreement, means-

(a)     consigned or delivered by the vendor to the recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner; or

(b)     delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (a) or (c) of the definition of “foreign-going ship” or to a foreign-going aircraft when such ship or aircraft is going to a destination in an export country and such goods are for use or consumption in such ship or aircraft, as the case may be; or

[Paragraph (b) substituted by section 119 of Act 7 of 2010 effective on 2 November 2010]

(c)     delivered by the vendor to the owner or charterer of any foreign-going ship contemplated in paragraph (b) of the definition of “foreign-going ship” for use in such ship; or

(d)     removed from the Republic by the recipient or recipient’s agent for conveyance to an export country in accordance with any regulation made by the Minister in terms of this Act;

[Paragraph (d) amended by section 22 of Act 97 of 1993 and substituted by section 9 of Act 20 of 1994 and section 165 of Act 31 of 2013 effective on 1 April 2014]