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 SE-ADV-02 – Ad Valorem Excise Duty – External Policy.
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.

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