As per SARS website

27 March 2020 -  VAT exemption for essential goods on importation (29 March - Updated to reflect scope of customs duty rebate)

Due to the measures put in place under the Disaster Management Act 57 of 2002, “essential goods” as defined in Regulation R.398 in Government Gazette No 43148 of 25 March 2020 will be subject to a VAT exemption on importation during the COVID-19 pandemic, under Item 412.11/00.00/01.00 of Schedule 1 to the Value Added Tax Act 89 of 1991. A full rebate of customs duty under rebate item 412.11 of Schedule No. 4 to the Customs and Excise Act 91 of 1964 is available where ITAC has approved the rebate for the goods concerned.

2 April - Updated to include the Classification of Imported Essential Goods for COVID-19:

• The World Customs Organisation has issued a list of classifications for goods necessary during the COVID -19 pandemic.
• 8-digit national codes
• If any uncertainty, queries specific to classification may be addressed to Selloane Molebatsi at SMolebatsi3@sars.gov.za and Lmadileng@sars.gov.za for processing.
• In addition, visit the ITAC website: itac.org.za for information relating to Covid-19 Rebate Item 412.11v.