(d) Government Notice No R187, published in Government Gazette No 35102, dated 2 March 2012: Amendment in terms of section 74(3)(a) of the Value-Added Tax Act, 1991 (Act No 89 of 1991) to further regulate the exemption from value-added tax on the importation of goods for personal use and on the importation of commercial goods of a negligible value or weight.