Stock: 305
Model: MY3025-2-3
UPC: 6009515837631
60 GRIT ZIRCONIA SANDING BELTS 40MMX620MM....
R 51.64
Ex VAT:R 44.90
Stock: 86
Model: MY3025-2-4
UPC: 6009515837648
80 GRIT ZIRCONIA SANDING BELTS 40MMX620MM....
R 50.77
Ex VAT:R 44.15
Stock: 485
Model: MY3025-2-8
UPC: 6009515837686
NYLON BELT COARSE 40MMX620MM....
R 286.35
Ex VAT:R 249.00
Stock: Out Of Stock
Model: FES499151
UPC: 4014549180945
Festool Abrasive belt L620X105-P80 RU2/10 Rubin 2
Order number: FES499151
Model: L620X105-P80 RU2/10 ....
R 1,289.84
Ex VAT:R 1,121.60
Stock: 3
Model: FES499156
UPC: 4014549180990
Festool Abrasive belt L533X 75-P60 RU2/10 Rubin 2
Order number: FES499156
Model: L533X 75-P60 RU2/10 ....
R 1,053.40
Ex VAT:R 916.00
Stock: 118
Model: ABR03120
UPC: 6009515804480
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts 60mm wide and 400mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 60mm x 400mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 34.50
Ex VAT:R 30.00
Stock: 1047
Model: ABR03150
UPC: 6009515833565
Sanding belt for Belt Sander - 150 Grit
Compatible with all belt sanders that require sanding belts 60mm wide and 400mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 60mm x 400mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 34.50
Ex VAT:R 30.00
Stock: 1190
Model: ABR03240
UPC: 6009515833589
Sanding belt for Belt Sander - 240 Grit
Compatible with all belt sanders that require sanding belts 60mm wide and 400mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 60mm x 400mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 34.50
Ex VAT:R 30.00
Stock: 78
Model: ABR04080-10
UPC: 6009515808099
Sanding belt for Belt Sander - 80 Grit
Compatible with all belt sanders that require sanding belts 65mm wide and
410mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 65mm x 410mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extr..
R 174.46
Ex VAT:R 151.70
Stock: 53
Model: ABR04100
UPC: 6009515811853
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 65mm wide and 410mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 65mm x 410mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 71.76
Ex VAT:R 62.40
Stock: 100
Model: ABR04120
UPC: 6009515807177
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts 65mm wide and 410mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 65mm x 410mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 71.76
Ex VAT:R 62.40
Stock: 3563
Model: ABR06040
UPC: 6009515804558
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
457mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 457mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 56.75
Ex VAT:R 49.35
Stock: 186
Model: ABR06060-10
UPC: 6009515807801
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
457mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 457mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extr..
R 182.97
Ex VAT:R 159.10
Stock: 5116
Model: ABR06080
UPC: 6009515804534
Sanding belt for Belt Sander - 80 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
457mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 457mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 54.28
Ex VAT:R 47.20
Stock: 2160
Model: ABR06100
UPC: 6009515811778
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
457mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 457mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on ..
R 59.05
Ex VAT:R 51.35
Stock: 165
Model: ABR06100-10
UPC: 6009515842390
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
457mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 457mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause ext..
R 182.91
Ex VAT:R 159.05
Stock: 200
Model: ABR06180
UPC: 6009515836139
Sanding belt for Belt Sander - 180 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
457mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 457mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on ..
R 54.28
Ex VAT:R 47.20
Stock: 187
Model: ABR06240
UPC: 6009515860370
SANDING BELT 75 X 457MM 240GRIT 2/PACK....
R 54.28
Ex VAT:R 47.20
Stock: 128
Model: ABR07040
UPC: 6009515805241
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
510mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 510mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 77.57
Ex VAT:R 67.45
Stock: 101
Model: ABR07040-10
UPC: 6009515807832
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
510mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 510mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extr..
R 209.42
Ex VAT:R 182.10
Stock: 235
Model: ABR07060
UPC: 6009515805234
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
510mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 510mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 77.57
Ex VAT:R 67.45
Stock: 47
Model: ABR07080-10
UPC: 6009515807856
Sanding belt for Belt Sander - 80 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
510mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 510mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extr..
R 209.42
Ex VAT:R 182.10
Stock: 267
Model: ABR07100
UPC: 6009515811785
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
510mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 510mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on ..
R 77.57
Ex VAT:R 67.45
Stock: 140
Model: ABR07120-10
UPC: 6009515807863
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
510mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 510mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause ext..
R 209.42
Ex VAT:R 182.10
Stock: 75
Model: ABR09100-10
UPC: 6009515821647
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
533mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 533mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause ext..
R 205.28
Ex VAT:R 178.50
Stock: 124
Model: ABR09120-10
UPC: 6009515807900
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
533mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 533mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause ext..
R 205.28
Ex VAT:R 178.50
Stock: 109
Model: ABR09180
UPC: 6009515836177
Sanding belt for Belt Sander - 180 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and 533mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 533mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 57.44
Ex VAT:R 49.95
Stock: 152
Model: ABR09600
UPC: 6009515836207
Sanding belt for Belt Sander - 600 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and 533mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 533mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on th..
R 57.44
Ex VAT:R 49.95
Stock: 88
Model: ABR12060
UPC: 6009515804626
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
610mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 610mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 70.90
Ex VAT:R 61.65
Stock: 44
Model: ABR12060-10
UPC: 6009515807924
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
610mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 610mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extr..
R 224.42
Ex VAT:R 195.15
Stock: 213
Model: ABR12100
UPC: 6009515811808
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 75mm wide and
610mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 75mm x 610mm
Grits Available: P40, P60, P80, P100, P120 etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on ..
R 70.90
Ex VAT:R 61.65
Stock: 87
Model: ABR13040
UPC: 6009515850159
TorkCraft - Zirconium Sanding Belt
Size: 75 x 533 mm
Grit:
#40
Qty:
2/Pack
Application:
The Tork Craft Zirconium Sanding Belts are designed for the toughest metal finising applications. Offering super cutting power and long life.
This premium material provides a fast cut on stainless steel, aluminum, nickel alloy, and tool steel, among others. Great for frinding, surface polishing and deburring of forgings and castings.
For use on ferrous & non ferrous metal..
R 111.55
Ex VAT:R 97.00
Stock: 102
Model: ABR13100
UPC: 6009515850180
TorkCraft - Zirconium Sanding Belt
Size: 75 x 533 mm
Grit:
#100
Qty:
2/Pack
Application:
The Tork Craft Zirconium Sanding Belts are designed for the toughest metal finising applications. Offering super cutting power and long life.
This premium material provides a fast cut on stainless steel, aluminum, nickel alloy, and tool steel, among others. Great for frinding, surface polishing and deburring of forgings and castings.
For use on ferrous & non ferrous meta..
R 87.52
Ex VAT:R 76.10
Stock: 96
Model: ABR14040
UPC: 6009515807108
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 530mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 530mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the roller shafts an..
R 98.44
Ex VAT:R 85.60
Stock: 111
Model: ABR14060-10
UPC: 6009515808044
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 530mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 530mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the rol..
R 354.60
Ex VAT:R 308.35
Stock: 71
Model: ABR14120
UPC: 6009515807139
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 530mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 530mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the roller shafts a..
R 77.57
Ex VAT:R 67.45
Stock: 199
Model: ABR15040
UPC: 6009515804671
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 560mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 560mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the roller shafts an..
R 96.77
Ex VAT:R 84.15
Stock: 144
Model: ABR15040-10
UPC: 6009515807955
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 560mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 560mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the rol..
R 317.06
Ex VAT:R 275.70
Stock: 557
Model: ABR15060
UPC: 6009515804664
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 560mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 560mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the roller shafts an..
R 96.77
Ex VAT:R 84.15
Stock: 248
Model: ABR15100
UPC: 6009515811815
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 560mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 560mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the roller shafts a..
R 96.77
Ex VAT:R 84.15
Stock: 256
Model: ABR15120
UPC: 6009515804640
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 560mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 560mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the roller shafts a..
R 96.77
Ex VAT:R 84.15
Stock: 109
Model: ABR17060
UPC: 6009515850111
SANDING BELT ZIRCONIUM 100 X 610MM 60GRIT 2/PACK....
R 140.19
Ex VAT:R 121.90
Stock: 265
Model: ABR18040-10
UPC: 6009515807993
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and
610mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 610mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the r..
R 355.70
Ex VAT:R 309.30
Stock: 787
Model: ABR18060-10
UPC: 6009515808006
Sanding belt for Belt Sander - 60 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and
610mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 610mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. Short belts cause extreme load on the r..
R 355.70
Ex VAT:R 309.30
Stock: 99
Model: ABR18400
UPC: 6009515836238
Sanding belt for Belt Sander - 400 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 610mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 610mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 81.71
Ex VAT:R 71.05
Stock: 154
Model: ABR18600
UPC: 6009515836245
Sanding belt for Belt Sander - 600 Grit
Compatible with all belt sanders that require sanding belts 100mm wide and 610mm
long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x 610mm
Grits Available: P40, P60, P80, P100 and P120
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme load on t..
R 81.71
Ex VAT:R 71.05
Stock: 110
Model: ABR19100
UPC: 6009515816230
Sanding belt for Belt Sander - 100 Grit
Compatible with all belt sanders that require sanding belts
150mm wide and
1220mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 150mm x
1220mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme..
R 118.85
Ex VAT:R 103.35
Stock: 563
Model: ABR20040
UPC: 6009515813390
Sanding belt for Belt Sander - 40 Grit
Compatible with all belt sanders that require sanding belts
100mm wide and
915mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x
915mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme lo..
R 69.00
Ex VAT:R 60.00
Stock: 668
Model: ABR20120
UPC: 6009515813437
Sanding belt for Belt Sander - 120 Grit
Compatible with all belt sanders that require sanding belts
100mm wide and
915mm long.
High quality Aluminium Oxide belts for use with wood and metal.
Size: 100mm x
915mm
Grits Available: P40, P60, P80, P100, P120, etc.
We recommend that you make sure of the exact size required for the
belt sander as per its specifications. The belt may slip if it is too long or break
if it is too short. A belt that is too short will cause extreme l..
R 69.00
Ex VAT:R 60.00
Stock: 93
Model: ABR28120
UPC: 6009515857523
SANDING BELT 25 X 762MM 120GRIT BULK....
R 36.92
Ex VAT:R 32.10