Website: https://www.tractorconnexion.co.za
These Terms and Conditions govern the use of this website and all transactions concluded with Tractor Connexion (Pty) Ltd (“the Company”).
By accessing this website or purchasing goods or services from the Company, you agree to be bound by these Terms and Conditions.
All tractors, implements, and machinery are sold as used or refurbished units, unless otherwise expressly stated in writing.
Descriptions, specifications, and images are provided in good faith but may vary from the actual unit.
Availability is subject to prior sale.
Unless confirmed otherwise in writing, prices exclude:
Prices remain subject to change until confirmed in writing.
Full payment must be received and cleared before release of any machinery, unless otherwise agreed in writing.
Ownership of goods remains with Tractor Connexion until full payment has been received.
All machinery supplied by Tractor Connexion is used or refurbished, unless otherwise stated in writing.
Prior to finalisation of the sale and/or release of the unit, a joint inspection will be conducted with the client or the client’s authorised representative.
The condition of the machinery at the time of inspection will be recorded on an inspection form, which must be signed by the client or their representative to confirm acceptance of the recorded condition.
Normal wear and tear consistent with age and usage may be present.
Nothing in these Terms excludes any rights a purchaser may have under the Consumer Protection Act, where applicable. Any additional warranties or guarantees apply only if expressly confirmed in writing.
Goods exported from the Republic of South Africa may qualify for VAT at the zero rate (0%) only if all documentary requirements prescribed by the Value-Added Tax Act and SARS are fully complied with.
This includes valid proof of export such as:
If the required export documentation is not obtained within the prescribed SARS timeframes, VAT at the standard rate (15%) will apply.
SARS reference:
https://www.sars.gov.za/types-of-tax/value-added-tax/vat-zero-rating/exports/
Where the purchaser elects to collect goods personally or appoint their own transporter or export agent, and the Company is unable to obtain the required export documentation in accordance with SARS requirements, VAT at the standard rate (15%) will be charged.
The purchaser remains responsible for compliance with all customs and import regulations in the destination country.
Tractor Connexion is registered as a Second-Hand Goods Dealer in terms of the Second-Hand Goods Act 6 of 2009 with the South African Police Service (SAPS).
Where Tractor Connexion purchases qualifying second-hand goods from a seller who is not registered for VAT, the transaction constitutes a non-taxable supply in terms of the Value-Added Tax Act.
In such cases, and where applicable, Tractor Connexion must complete and retain a VAT 264 (Declaration for the Supply of Second-Hand Goods) in accordance with SARS requirements to support any permissible notional input tax deduction.
The VAT 264 form applies only to purchases from sellers who are not VAT-registered. In such circumstances, the seller may not charge VAT, as only vendors registered for VAT may levy VAT on a supply.
Tractor Connexion further complies with all recordkeeping and reporting obligations prescribed under the Second-Hand Goods Act, including maintaining the required second-hand goods register and recording seller identification details as required by law.
SARS reference – VAT 264:
https://www.sars.gov.za/wp-content/uploads/Docs/VAT/VAT-264-declaration-for-the-supply-of-second-hand-goods-external-form.pdf
Risk in the goods passes to the purchaser upon:
The Company shall not be liable for delays caused by transporters, border authorities, customs processes, or circumstances beyond its reasonable control.
To the fullest extent permitted by law, Tractor Connexion shall not be liable for indirect, incidental, or consequential damages arising from the purchase, use, resale, or export of machinery.
This clause does not limit any rights that cannot lawfully be excluded under the Consumer Protection Act, where applicable.
All website content, images, branding, and materials remain the property of Tractor Connexion and may not be copied, reproduced, or distributed without written consent.
These Terms and Conditions are governed by the laws of the Republic of South Africa.