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TaxCustoms & Excise

Guide on access to audit files

Guide to the SARS Online Query System (SOQS)

Guide to Administration of Exchange of Information Mandatory Disclosure Rules (MDR)

Comprehensive Guide to the ITR12 Income Tax Return for Individuals

Guide to submit a dispute via eFiling

Guide to Register for eFiling and Manage your User Profile

Guide to Amounts to be Withheld when a Non-Resident Sells Immovable Property in South Africa (SA)

Guide to Register for the use of the SARS MobiApp

Guide to Services offered via  the SARS MobiApp

Guide to the Entity Merge Functionality on eFiling

Guide to Submit Third-Party Data using the Connect Direct Channel

Guide to Submit Third-Party Data using the HTTPS Channel

Guide to Manage Submission of Third Party Data

Completion Guide for IRP3(a) and IRP3(s) Forms

Guide for employers in respect of allowance

Guide to Securities Transfer Tax

Guide to declaration and return submission-via eFiling

Guide to Complete, Submit and Cancel a Recognition of Transfer

Guide for Employers in respect of Fringe benefits

Guide for Employers in Respect of Tax Deduction Tables

Guide to the Employer Reconciliation Process

Guide on the Criteria for the Registration of Tax Practitioners and the Recognition of Controlling Bodies

Guide to Deferral of Payment Arrangements on eFiling

Guide to submit your Individual Income Tax Return via eFiling

Guide to Completing the Value-Added Tax (VAT201) Declaration

Guide to Manage eAccounts on eFiling

Guide to Submission of advance import payments

Guide to Supply of Electronic Services by Foreign Suppliers and Foreign Intermediaries

Guide to the tax compliance status Functionality on eFiling

Comprehensive Guide to the Income Tax Return for Trusts

Guide to the Submission and declaration of IT3 Party via eFiling

Guide to Complete your Trust Return via eFiling

Guide to Complete the Lump sum Tax Directive Application Forms

Guide to Air Passenger Tax

Guide to Validation Rules Applicable to Reconciliation Declarations 2024

Guide to Codes Applicable to Employees Tax Certificates 2024

Guide to the Individual ITR12 Return for Deceased and Insolvent Estates

Guide to Completion and Submission of Employees Tax Certificates 2024

Guide to complete the Company Income Tax Return ITR14 via eFiling

Guide to submit Request for Reduced Assessment (RRA01) via eFiling

Guide to Services offered via the SARS MobiApp

Guide to submit your Individual Income Tax return (ITR12) via SARS MobiApp

Guide to Provisional Tax

Guide to complete the Registration, Amendments and Verification form (RAV01)

Guide to Bulk and Additional Payments on eFiling

Guide to SARS Mobile Tax Services

Guide to change of Banking Details

Guide to SARS Payment Rules

Guide to book an appointment at a SARS branch 

Guide to Customs trader portal for registration and licencing of customs clients

Guide to DA-180 Environmental Account for Coborn Tax

Guide to Refunds and Drawbacks

Guide to Sufficient Knowledge Competency Assessment for Authorised Economic Operator (AEO)

Guide to Customs Relationship Management

Guide to Customs Managed Shared Access through eFiling

PDF Guides

APT-03 – Air Passenger Tax – External Guide

BDE-RSD-CN-2023-Fatca TIN Codes-3

Customs-G001 – Travellers Guide new – External Guide

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

Customs-G004 – Customs Statement of Account – External Guide

Customs-G005 – Chart on New Customs Status Codes BLNS Scenarios and CPCs – External Guide

Customs-G006 – FAQs for all land borders May 2012 – External Guide

DIV-easyFile-G001 – A Guide to the Declaration of Dividends Tax via easyFile- External Guide

DT-GEN-01-G02 – Declaration of Dividends Tax via eFiling – External Guide

DT-GEN-01-G03 – A Quick Guide to Dividends Tax – External Guide

EMP-GEN-02-G01 – A Guide to the Employer Reconciliation Process – External Guide

EMP-REG-03-G01 – Guide for completion of Employer Registration application – External Guide

Estate Segment-G01 – FAQs on liquidations

GEN-AU-14-G01 – Guide on access to audit files – External guide

GEN-BO-09-G01 – Book an Appointment at SARS – External Guide

GEN-DC-20-G01 – Third Party Appointments via eFiling – External Guide

GEN-DC-20-G03 – Deferral of Payment Arrangements on eFiling – External Guide

GEN-DC-20-G04 – Deferral of Payment Arrangements on SARS MobiApp – External Guide

GEN-ED-01-G01 – Estate Duty Implications on Buy and Sell Agreements – External Guide

GEN-ED-01-G02 – Estate Duty Implications on Key Man Policies – External Guide

GEN-ELEC-04-G01 – Guide for completing the Value Added Tax VAT201 Declaration – External Guide

GEN-ELEC-06-G01 – Guide to Help You eFile – External Guide

GEN-ELEC-08-G01-Guide-to-the-Tax-Compliance-Status-functionality-on-eFiling-External-Guide

GEN-ELEC-11-G01 – Guide to Bulk and Additional Payments on eFiling – External Guide

GEN-ELEC-13-G01 – Guide to the Payment Advice Notice functionality on eFiling – External Guide

GEN-ELEC-15-G01 – Guide to the Entity Merge Functionality on eFiling – External Guide

GEN-ELEC-15-G02 – A Step by Step guide to the Auto Merge Function on eFiling – External Guide

GEN-ELEC-16-G01 – Guide to the Complaints functionality on eFiling – External Guide

GEN-ELEC-18-G01 – How to Register for eFiling and Manage Your User Profile – External Guide

GEN-ELEC-19-G01 – Guide for Government Institutions on Tax Compliance Status TCS – External Guide

GEN-ENR-01-G01 – Guide for the submission of third party data using the connect direct channel – External Guide

GEN-ENR-01-G02 – Guide for Submission of Third Party Data Using the HTTPS Channel – External Guide

GEN-ENR-01-G03 – Guide for the Submission and Declaration of IT3 Third-Party via eFiling – External Guide

GEN-ENR-01-G04 – How to declare your Foreign Tax Information for the AEOI – External Guide

GEN-ENR-01-G05 – Automatic Exchange of Information Administrative Penalty – External Guide

GEN-ENR-01-G06 – How to declare medical scheme contributions and insurance payments via eFiling – External Guide

GEN-ENR-01-G07 – How to complete and submit your Country by Country information – External Guide

GEN-ENR-01-G08 – Tax Reference Number TRN Enquiry Services on eFiling – External Guide

GEN-ENR-01-G09 – How to view submitted third party data returns or data files via eFiling – External Guide

GEN-ENR-01-G10 – Manage Submission of Third Party Data – External Guide

GEN-GEN-01-G01 – Guide for Completion for Minerals and Petroleum Resources Royalty – External Guide

GEN-GEN-08-G01 – Reporting Unprofessional Conduct – External Guide

GEN-GEN-10-G01 – How to report suspected non compliance to SARS – External Guide

GEN-GEN-21-G01 – Criteria for the Registration of Tax Practitioners and the Recognition of Controlling Bodies – External Guide

GEN-GEN-41-G01 – Change of Banking Details – External Guide

GEN-GEN-49-G01 – Administration of exchange of information Mandatory Disclosure Rules (MDR) – External Guide

GEN-GEN-51-G01 – SARS Online Query System – External Guide

GEN-GEN-56-G01 – Submit Request for Reduced Assessment RRA01 via eFiling – External Guide

GEN-PAYM-01-G01 – SARS Payment Rules – External Guide

GEN-PAYM-11-G01 – Securities Transfer Tax – External Guide

GEN-PEN-05-G01 – How to Dispute Administrative Penalties via eFiling – External Guide

GEN-PEN-05-G02 – Guide to submit a dispute via eFiling – External Guide

GEN-PT-01-G01 – Guide for Provisional Tax – External Guide

GEN-PT-01-G02 – How to eFile your Provisional Tax Return – External Guide

GEN-REG-01-G04 – How to Complete the Registration Amendments and Verification Form RAV01 – External Guide

GEN-REG-40-G01- Application for Labour Broker Exemption Certificate in Respect of Employees Tax IRP30A – External Guide

GEN-REG-48-G01 – Venture Capital Companies – External Guide

GEN-VDP-02-G01 – Voluntary Disclosure Programme – External Guide

IT-AE-02-G01 – Non Resident Entertainers and Sportspersons – External Guide

IT-AE-13-G01 – Completion guide for IRP3q Directives – External Guide

IT-AE-33-G01-Tax-Directive-for-Emigration-Cease-to-be-resident-and-Expiry-of-visas-External-Guide

IT-AE-36-G02 – Comprehensive Guide to the Income Tax return for Trusts – External Guide

IT-AE-36-G05 – Comprehensive Guide to the ITR12 Income Tax Return for Individuals – External Guide

IT-AE-36-G06-Guide-to-submit-your-individual-income-tax-return-via-eFiling-External-Guide

IT-AE-37-G02 – Step by Step Guide to complete your Trust return via eFiling – External Guide

IT-AE-38-G01 – Request for a Certificate of Residence – External Guide

IT-AE-41-G01 – Completion Guide for IRP3(a) and IRP3(s) Form – External Guide

IT-AE-41-G02 – Guide to Complete the Lump sum Tax Directive Application Forms – External Guide

IT-AE-41-G03 – Guide to Complete Submit and Cancel a Recognition of Transfer – External Guide

IT-AE-41-G04 – Guide to the Tax Directive functionality on eFiling – External Guide

IT-AE-44-G02 – How to Register for eFiling and Complete the IT12EI Return for Tax Exempt Organisations – External Guide

IT-AE-45-G01 – Guide to SARS Mobile Tax Services – External Guide

IT-AE-45-G01 – Guide to SARS Mobile Tax Services – External Guide

IT-AE-45-G01 – Guide to the Tax Directive functionality on SARS MobiApp – External Guide

IT-AE-46-G01 – How to submit your Individual Income Tax return via the SARS MobiApp – External Guide

IT-AE-47-G01 – How to register for the use of the SARS MobiApp – External Guide

IT-AE-48-G01 – How to make payments to SARS via the SARS MobiApp – External Guide

IT-AE-49-G01 – Services offered via the SARS MobiApp – External Guide

IT-AE-50-G01 – How to resolve tax queries via the SARS Live Chat – External Guide

IT-easyFile-G001-Third-Party-Appointment-AA88-e@syFile-Employer-Guide

IT-ELEC-03-G01-Guide-to-complete-the-Company-Income-Tax-Return-ITR14-eFiling-External-Guide

IT-GEN-04-G01 – How to complete the Income Tax Return ITR14 for Companies – External Guide

IT-GEN-06-G01 – Guide to the Individual ITR12 Return for Deceased and Insolvent Estates – External Guide

IT-PP-02-G01 – Amounts to be Withheld When a Non-Resident Sells Immovable Property in South Africa (SA) – External Guide

IT-PT-AE-01-G02 – How to eFile your Provisional Tax Return – External Guide

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

LAPD-CE-G02 – Duty Exemption on Ships’ Stores Consumed in the Republic

LAPD-CE-G03 – Export Duty on Scrap Metal

LAPD-CE-G04 – Customs Clearance and Valuation of Banknotes

LAPD-CE-G05 – Goods for display or use at exhibitions fairs meetings or similar events

LAPD-CGT-G01 – Comprehensive Guide to Capital Gains Tax

LAPD-CGT-G02 – The ABC of Capital Gains Tax for Individuals

LAPD-CGT-G04 – The ABC of Capital Gains Tax for Companies

LAPD-CGT-G05 – Guide on Valuation of Assets for Capital Gains Tax Purposes

LAPD-CGT-G06 – BESA Listed Bond Prices

LAPD-CGT-G07 – Briefing Note on Standard Time Apportionment Calculator

LAPD-ETI-G01 – Guide to the Employment Tax Incentive

LAPD-ETI-G01-Arc-2019-01 – Guide to the Employment Tax Incentive Issue 1 Archived 7 May 2019

LAPD-ETI-G01-Arc-2019-01a – Guide to the Employment Tax Incentive Issue 2 Archived 7 May 2019

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

LAPD-IT-G01-Arc-2018-01 – Guide on Income Tax and the Individual Issue 1 Archived 2018

LAPD-IT-G01-Arc-2018-01a – Guide on Income Tax and the Individual Issue 2 Archived 2018

LAPD-IT-G01-Arc-2018-01b – Guide on Income Tax and the Individual Issue 3 Archived 2018

LAPD-IT-G01-Arc-2018-01c – Guide on Income Tax and the Individual Issue 4 Archived 2018

LAPD-IT-G01-Arc-2018-01d – Guide on Income Tax and the Individual Issue 5 Archived 2018

LAPD-IT-G01-Arc-2018-01f – Guide on Income Tax and the Individual Issue 7 Archived 2018

LAPD-IT-G01-Arc-2018-01g – Guide on Income Tax and the Individual Issue 8 Archived 2018

LAPD-IT-G01-Arc-2018-01I – Guide on Income Tax and the Individual Issue 10 Archived 2018

LAPD-IT-G01-Arc-2018-01J – Guide on Income Tax and the Individual Issue 11 Archived 2018

LAPD-IT-G01-Arc-2018-01k – Guide on Income Tax and the Individual Issue 12 Archived 2018

LAPD-IT-G02 – Guide on the Residence Basis of Taxation for Individuals

LAPD-IT-G02-Arc-2018-01 – Guide on Rates Levies and Duties Issue 1 Archived 2018

LAPD-IT-G02-Arc-2018-01b – Guide on Rates Levies and Duties Issue 3 Archived 2018

LAPD-IT-G03 – Guide on the calculation of the tax payable on lump sum benefits

LAPD-IT-G04 – Guide on the Ring Fencing of Assessed Losses Arising from Certain Trades Conducted by Individuals

LAPD-IT-G05 – Guide on the Employers Tax Responsibilities wrt Artists Models or Crew in the Film Industry

LAPD-IT-G08 – List of Qualifying Physical Impairment or Disability Expenditure

LAPD-IT-G08a – List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2020

LAPD-IT-G08b – Amended list of physical impairment or disability expenditure effective 1 March 2020

LAPD-IT-G09 – Guide on the Tax Incentive for Learnership Agreements

LAPD-IT-G12 – Guide to the Urban Development Zone Allowance

LAPD-IT-G13 – Tax Brochure for Non Residents

LAPD-IT-G16 – Basic Guide to Income Tax for Public Benefit Organisations

LAPD-IT-G19 – Comprehensive Guide to Dividends Tax

LAPD-IT-G19-Arc-2019-02 – Comprehensive Guide to Dividends Tax Issue 1 Archived 12 September 2019

LAPD-IT-G19-Arc-2019-02a – Comprehensive Guide to Dividends Tax Issue 2 Archived 12 September 2019

LAPD-IT-G20 – Guide to the Taxation of Special Trusts

LAPD-IT-G21 – Guide on the Taxation of Foreigners working in South Africa

LAPD-IT-G23 – Guide on the Taxation of Franchisors and Franchisees

LAPD-IT-G24 – Guide on Mutual Agreement Procedures

LAPD-IT-G27 – Tax Exemption Guide for Recreational Clubs

LAPD-IT-G29 – PIT FAQs Foreign Employment Income Exemption

LAPD-IT-G30 – Guide on venture capital companies

LAPD-IT-G31 – FAQs on Deceased Estates

LAPD-IT-G32 – FAQs on Insolvent Estates of Individuals

LAPD-IT-G33 – Tax Exemption Guide for Institutions Boards or Bodies

LAPD-IT-G34 – Tax Exemption Guide for Companies Wholly Owned by Institutions Boards or Bodies

LAPD-STC-G01 – Comprehensive Guide to Secondary Tax on Companies

LAPD-TAdm-F01 – Dispute Resolution Power of Attorney – External Form

LAPD-TAdm-G01 – Short Guide to the Tax Administration Act 2011

LAPD-TAdm-G02 – Comprehensive Guide to Advance Tax Rulings

LAPD-TAdm-G04 – Request for Correction and Notice of Objection Guide

LAPD-TAdm-G05 – Dispute Resolution Guide

LAPD-TAdm-G06 – Quick Guide on Alternative Dispute Resolution

LAPD-TAdm-G07 – Guide on Dispute of a Tax Assessment

LAPD-TAdm-G08 – Electronic Communications Guide

LAPD-TAdm-G10 – SARS Common Reporting Standard FAQ

LAPD-TAdm-G11 – Understatement Penalty Guide

LAPD-TAdm-G12 – Guide on US Foreign Account Tax Compliance Act FATCA

LAPD-TAdm-G13 – Reportable Arrangement Guide

LAPD-TT-G01 – Tax Guide for Micro Businesses

LAPD-VAT-G01 – VAT 403 Vendors and Employers Trade Classification Guide

LAPD-VAT-G02 – VAT 404 Guide for Vendors

LAPD-VAT-G04 – VAT 411 Guide for Entertainment Accommodation and Catering

LAPD-VAT-G05 – VAT 412 Guide for Share Block Schemes

LAPD-VAT-G06 – VAT 413 Guide for Estates

LAPD-VAT-G07 – VAT 414 Guide for Associations not for Gain and Welfare Organisations

LAPD-VAT-G08 – VAT 419 Guide for Municipalities

LAPD-VAT-G09 – VAT 420 Guide for Motor Dealers

LAPD-VAT-G10 – VAT 421 Guide for Short Term Insurance

LAPD-VAT-G13 – Pocket Guide on the VAT rate increase on 1 April 2018

LAPD-VAT-G14 – VAT FAQs Increase in the VAT Rate from 1 April 2018

LAPD-VAT-G16 – VAT FAQs Supplies of electronic services

LAPD-VAT-G17 – VAT Reference Guide for Foreign Donor Funded Projects

LAPD-VAT-G18 – FAQs on Domestic Reverse Charge Regulations

Legal-CE-G06 – Value-added tax levied on the importation of goods into South Africa

Legal-Pub-FAQs-IT04 – 2023 Budget FAQs – Solar Panel Tax Incentive for Individuals

Legal-Pub-FAQs-VAT12 – FAQs on BGRs 40 and 41 Non-executive Directors (VAT and PAYE)

Legal-Pub-Guide-CE07 – Customs Duty and Value-Added Tax Treatment of Goods forwarded Free as a Donation

Legal-Pub-Guide-CE08 – Customs Duty Implications on Imported Goods

Legal-Pub-Guide-CE09 – Validity of Import Entries

Legal-Pub-Guide-CE10 – Recordkeeping – Imported and Exported Goods

Legal-Pub-Guide-CE11 – Permission for Interruption of Transit of Goods through the Republic

Legal-Pub-Guide-CE12 – Special Shops for Diplomats

Legal-Pub-Guide-CE13 – Accreditation of Clients

Legal-Pub-Guide-CE14 – Customs Outward Processing Procedure

Legal-Pub-Guide-CE15 – An Overview of Manufacturing Rebate and Drawback Procedures

Legal-Pub-Guide-CE16 – Quick Reference Table to Amendments Substitutions and Cancellation of Bills of Entry

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

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

Legal-Pub-Guide-Gen09 – Tax Guide for Small Businesses

Legal-Pub-Guide-IT01 – Guide on Income Tax and the Individual

Legal-Pub-Guide-IT07 – Guide on the Determination of Medical Tax Credits

Legal-Pub-Guide-IT11 – Tax guide for share owners

Legal-Pub-Guide-IT17 – Basic Guide to Section 18A Approval

Legal-Pub-Guide-IT18 – Guide to Building Allowances

Legal-Pub-Guide-IT25 – Guide to the Exemption from Normal Tax of Income from Films

Legal-Pub-Guide-IT26 – Tax Exemption Guide for Public Benefit Organisations in South Africa

Legal-Pub-Guide-IT35 – Guide on the Taxation of Farming Operations

Legal-Pub-Guide-IT36 – Guide to Section 18A Approval of a Department in the National Provincial and Local Sphere of Government

Legal-Pub-Guide-IT37 – Guide on the solar energy tax credit provided under section 6C

Legal-Pub-Guide-TAdm14 – Guide to the Voluntary Disclosure Programme

Legal-Pub-Guide-TD01 – Transfer Duty Guide

Legal-Pub-Guide-VAT03 – VAT 409 Guide for Fixed Property and Construction

Legal-Pub-Guide-VAT15 – VAT Quick Reference Guide for Non-Executive Directors

Legal-Pub-Guide-VAT19 – VAT Rulings Process Reference Guide

Legal-Pub-Guide-VAT20 – VAT section 72 decisions process reference guide

PAYE-AE-06-G06 – Guide for Codes Applicable to Employees Tax Certificates 2024 – External Guide

PAYE-AE-06-G07 – Guide for Validation Rules Applicable to Reconciliation Declarations 2024 – External Guide

PAYE-AE-06-G08 – Guide for Completion and Submission of Employees Tax Certificates 2024 – External Guide

PAYE-easyFile-G001 – easyFile Employer User Guide – External Guide

PAYE-easyFile-G003 – Requesting a Statement of Account on easyFileEmployer – External Guide

PAYE-GEN-01-G01 – Guide for Employers in respect of Tax Deduction Tables – External Guide

PAYE-GEN-01-G02 – Guide for Employers in respect of Fringe Benefits – External Guide

PAYE-GEN-01-G03 – Guide for Employers in respect of Allowances – External Guide

PAYE-GEN-01-G04 – Guide for Employers iro Employees Tax for 2015 – External Guide

PAYE-GEN-01-G05-Guide-for-Employers-in-respect-of-Employment-Tax-Incentive-External-Guide

PAYE-GEN-01-G10 – Guide for Employers iro Employees Tax for 2016 – External Guide

PAYE-GEN-01-G11 – Guide for Employers iro Employees Tax for 2018 – External Guide

PAYE-GEN-01-G12 – Guide for Employers iro Employees Tax for 2017 – External Guide

PAYE-GEN-01-G13 – Guide for Employers iro Employees Tax for 2019 – External Guide

PAYE-GEN-01-G14 – Guide for Employers iro Employees Tax for 2020 – External Guide

PAYE-GEN-01-G15 – Guide for Employers iro Employees Tax for 2021 – External Guide

PAYE-GEN-01-G17 – Guide for Employers iro Employees Tax for 2023 – External Guide

PAYE-GEN-01-G19 – Guide for Employers iro Employees Tax for 2025 – External Guide

SC-CC-33 – Submission of Advance Import Payments – External Guide

SC-CF-19-A04 – Joint Ad Valorem Excise Licence – External Annexure

SC-CF-37 – Sufficient Knowledge Competency Assessment for AEO – External Guide

SC-CF-42 – Customs Trader Portal – External Guide

SC-CF-43 – Managed Shared Access Through eFiling – External Guide

SC-CF-50 – Relationship Management on Customs Trader Portal – External Guide

SC-CF-60 – Customs and Excise SOQS – External Guide

SC-CF-60-A01 – Creating a CSV File – External Annexure

SC-CF-60-A02 – APT Manifest CSV Specifications – External Annexure

SC-DT-C-19 – Refunds and Drawbacks – External Guide

SC-PA-01-03 – Duty Free Allowances for Travellers – External Guide

SC-PA-01-12 – SATMS Through SARS Website – External Guide

SC-PA-01-13 – SATMS Through Mobi-App or QR Code Scan – External Guide

SC-PR-01-02 – Rebate Item 470 03 – External Guide

SDL-GEN-01-G01 – Guide for Employers in respect of Skills Development Levy – External Guide

SE-ACC-07- Manage eAccounts on eFiling – External Guide

SE-ACC-08 – Declaration and Return Submission via eFiling – External Guide

SE-ADV-02-G01 – Vehicles for physical disabilities – External Guide

SE-GEN-04-G01 – Introduction to Excise Duties Levies and Air Passenger Tax – External Guide

TD-AE-02-G02 – Guide for Transfer Duty via eFiling – External Guide

TT-GEN-01-G01 – Administration of Turnover Tax – External Guide

UIF-GEN-01-G01 – Guide for Employers in respect of the Unemployment Insurance Fund – External Guide

VAT 411 – Guide for Entertainment Accommodation and Catering – External Guide

VAT-CF-01-POL-G01 – VAT Refunds in terms of VAT Export Regulation No 316 – External Guide

VAT-ELEC-01-G01 – Manage Value Added Tax on Imported Services – External Guide

VAT-REG-02-G01 – Guide for Completion of VAT Application – External Guide

VAT-REG-02-G02-Supply-of-Electronic-Services-by-Foreign-Suppliers-and-Foreign-Intermediaries-External-Guide

VDP-EMP-01-G01 – Guide for Treatment of PAYE for VDP Purposes – External Guide

Policies

APT-02 – Air Passenger Tax – External Policy

C-LR-02 – Customs Sufficient Knowledge – External Policy

GEN-GEN-23-POL02 – Manage taxpayer record retention authorisation – External Policy

IOPCF-02 – International Oil Pollution Compensation Fund – External Standard

SC-CA-02 – Internal Administrative Appeal – External Policy

SC-CC-26 – Alternative Dispute Resolution – External Policy

SC-CC-28 – Counterfeit Goods – External Policy

SC-CC-32 – Prohibited and Restricted Goods – External Policy

SC-CC-35 – Customs Scanner Operations – External Policy

SC-CC-38 – Reporting of Conveyances and Goods – External Policy

SC-CC-42 – Submission of Advance Import Payments – External Policy

SC-CF-07 – Accreditation – External Policy

SC-CF-10 – Dangerous Goods – External Policy

SC-CF-13 – Use of Non Designated Ports – External Policy

SC-CF-19 – Registration Licensing and Accreditation – External Policy

SC-CF-19-A01 – Documentary Requirements – External Annexure

SC-CF-19-A02 – Facilities Code List – External Annexure

SC-CF-19-A03 – Exemption from Ad Valorem Excise Licence and Payment – External Annexure

SC-CF-22 – Special and Extra attendance – External Policy

SC-CF-25 – Provisional Payments – External Policy

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

SC-CF-36 – Use of DA 490 and DA 494 – External Policy

SC-CF-41 – Formalities for Unpolished Diamonds – External Policy

SC-CF-48 – Staged Consignment – External Policy

SC-CF-49 – Samples – External Policy

SC-CF-55 – Clearance Declaration – External Policy

SC-CF-55-A01 – Completion of Goods Declarations – External Annexure

SC-CF-55-A02 – Alphabetic District Office Codes – External Annexure

SC-CF-55-A03 – CPC Combination Matrix – External Annexure

SC-CF-55-A04 – Procedure Measure Matrix – External Annexure

SC-CF-55-A05 – Country and Currency Codes – External Annex

SC-CF-55-A06 – Supplementary Unit Codes – External Annexure

SC-CF-55-A07 – Countable Quantity Codes – External Annexure

SC-CF-55-A08 – Export Coding – External Annexure

SC-CF-55-A09 – Customs Status Response Messages – External Annexure

SC-CF-55-A10 – List of Acquittal and Proof of Export Requirements – External Annexure

SC-CF-55-A11 – Supporting Document Codes – External Annexure

SC-CF-58 – Clearance of Continuous Transmission Commodities – External Policy

SC-CO-01-02 – Offences and Penalties – External Policy

SC-CR-A-03 – Valuation of Imports – External Directive

SC-CR-A-05 – Method 1 Valuation of Imports – External Directive

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

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

SC-CW-01-04 – State Warehouse – External Policy

SC-CW-01-07 – Inbound and Outbound Duty and Tax Free Shops – 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

SC-GP-15 – Trade Statistics – External Policy

SC-IM-01-01 – Samples of No Commercial Value – External Policy

SC-MT-02 – International Mail – External Policy

SC-PA-01-06 – Excess Currency – External Policy

SC-PA-01-11 – Traveller Processing – External Policy

SC-PA-01-11-A02 – Completion of Traveller Card – External Annexure

SC-RO-02 – Administration of Trade Agreements – External Policy

SC-SE-05 – Bonds – External Policy

SC-SP-02-02 – Supplies to Craft – External Policy

SC-TA-01-04 – ATA Carnet – External Policy

SC-TA-01-06 – CPD Carnet – External Policy

SC-TR-01-05 – Removal of Goods – External Policy

SE-ACC-05 – Submission of accounts returns – External Policy

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

SE-ADV-02-A01- Ad Valorem Value Determination – External Annex

SE-AK-02 – Aviation Kerosene – External Policy

SE-BFS-02 – Bunkering of Foreign Going Ships – External Policy

SE-BIO-02 – Biodiesel – External Policy

SE-BON-02 – Bonds – External Policy

SE-CBT-02 – Carbon Tax – External Policy

SE-CBT-04 – DA180 Environmental Account for Carbon Tax – External Guide

SE-CD-02 – Environmental Levy on CO2 Emissions new Motor Vehicles Manufactured in SA – External Policy

SE-CON-02 – Clearance of movements – External Policy

SE-DL-02 – Diamond Export Levy – External Policy

SE-DSL-02 – Manage Diesel Refund Calculations – External Policy

SE-EL-11 – Environmental Levy on Tyres – External Policy

SE-ELC-02 – Environmental Levy on Electricity Generated in South Africa – External Policy

SE-FL-16 – Unmarked Specified Aliphatic Hydrocarbon Solvents – Extenal Standard

SE-FS-25 – Tariff Determination – External Policy

SE-GEN-02 – Accounting for Duty – External Policy

SE-GEN-06 – Samples – External Policy

SE-MB-02 – Beer – External Policy

SE-OFB-02 – Other Fermented Beverages – External Policy

SE-OIL-02 – Oil Industry – External Policy

SE-PAY-02 – Prescribed Payment Rules – External Policy

SE-PB-02 – Environmental Levy on Plastic Bags Manufactured in South Africa – External Policy

SE-PP-02 – Provisional Payment – External Policy

SE-REF-02 – Refunds – External Policy

SE-REF-05 – Diplomatic fuel refunds – External Policy

SE-SB-02 – Health Promotion Levy on Sugary Beverages – External Policy

SE-SP-02 – Spirits – External Policy

SE-TOB-02 – Tobacco – External Policy

SE-WV-02 – Wine and Vermouth – External Policy

SS-PROC-01-SARS-Supply-Chain-Management-External-Policy

SS-PROC-03 – SARS Preferential Procurement – External Policy

Table of Contents

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