duties and taxes

What are Customs Duties and Taxes?

Customs duties are imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to the Customs and Excise Act). However meat, fish, tea, certain textile products and certain firearms attract rates of duty calculated either as a percentage of the value or as cents per unit (for example, per kilogram or metre).
Additional ad valorem excise duties are levied on a wide range of luxury or non-essential items such as perfumes, firearms and arcade games. See the External Standard - Ad Valorem Excise Duty.
The bases in determining the correct duties and taxes payable on imported goods is set out in the following Customs areas:
All import and export transactions require declarations according to an appropriate tariff heading. To see detailed information on VAT refunds, you can refer to VAT Refunds for tourists and foreign enterprises. If you want to claim the duty, you can refer to refunds and drawbacks.
Last Updated: 20/02/2021 6:46 PM     print this page
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 Top FAQs

How is VAT calculated on imported goods?
VAT on imported goods is paid on the Added Tax Value (ATV) and this is determined as follows:Customs Value, plus any duty levied on the goods, plus 10 per cent of the Customs Value.

What is the R25,85 fee that the South Africa Post Office charges on postal items?
The CN22 code R25,85 charge is a Post Office Assessment Fee and not a SARS Customs charge. As per the Post Office website on page 18: