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.
Related Documents

CR1 – Application for Refund VOC ito 76.04 – External Form

Customs-G002 – Guide on Importation of unaccompanied goods – External Guide

DA 1 – Report Inwards Outwards for Ships – External Form

DA 179 – Health Promotion Levy Return – External Form

DA 62 – Application for Transfer of Goods Entered Under Rebate of Duty – External Form

DA 63 – Application for refund – Export for trade purposes of imported duty paid goods (Refund item 522 03) (External form)

DA 64 – Application for drawback or refund (External form)

DA 66 – General Application for drawback or refund (External form)

DA 67 – Slip for Payment of Revenue to Customs and Excise – External Form

DA 70 – Application to make Provisional Payment – External Form

LAPD-CE-G01 – Understanding the Customs and Excise Transitional Provisions

LAPD-Gen-G08 – Guide on the Taxation of Professional Sports Clubs and Players

LAPD-IT-G19 – Comprehensive Guide to Dividends Tax

LAPD-IT-G24 – Guide on Mutual Agreement Procedures

Legal-Pub-Guide-Gen01 – Taxation in South Africa

Legal-Pub-Guide-Gen02 – Guide for Tax Rates Duties Levies

SC-CF-30 – Invoice Requirements for Customs – External Policy

SC-CF-32 – Completion of DA 70 – External Manual

SC-CF-48 – Staged Consignment – External Policy

SC-CF-49 – Samples – External Policy

SC-CR-A-07 – Valuation of Exports – External Policy

SC-CR-A-09 – Tariff Classification – External Policy

SC-DT-B-02 – Deferments – External Policy

SC-DT-C-13 – Refunds and Drawbacks – External Policy

Frequently Asked Questions

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