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

SC-DT-C-13-A01 – Refund Supporting Documents – External Annexure

SC-DT-C-13-A02 – Customs Worksheet For Schedule 5 – External Annexure

SC-DT-C-13-A04 – Marking Off 521 Permits Imports – External Annexure

SC-DT-C-13-A05 – State Warehouse Worksheet – External Annex

SC-DT-C-13-A06 – Allocation Codes For DA66 – External Annexure

SC-DT-C-13-A07 – Grain Short Landed Certificate – External Annex

SC-DT-C-13-A08 – Completion of CR1 – External Annexure

SC-DT-C-13-A09 – Completion of DA 63 – External Annexure

SC-DT-C-13-A10 – Completion of DA 64 – External Annexure

SC-DT-C-13-A11 – Completion of DA 66 – External Annexure

SC-DT-C-13-A12 – Excise Refunds Supporting Documents – External Annexure

SC-DT-C-13-A13 – Receipts of imported goods into the VM – External Annexure

SC-DT-C-13-A14 – Examples of Diesel Refund on Foodstuff – External Annexure

SC-DT-C-13-A15 – DA64 CSV Template – External Annexure

SC-DT-C-13-A16 – DA 63 CSV Template – External Annexure

SC-DT-C-13-A17 – Excise With Export CSV Template – External Annexure

SC-DT-C-13-A18 – Excise Non Export CSV Template – External Annexure

Frequently Asked Questions

FAQ: How is VAT calculated on imported goods?

VAT on imported goods is paid on the Added Tax...

FAQ: 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...

Last Updated:

08/12/2022
10:15