These guides are issued in terms of the Tax Administration Act, 2011.
These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
Note: The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
|Customs Clearance and Valuation of Banknotes||30 July 2021|
|Customs Duty and Value-Added Tax Treatment of Goods forwarded Free as a Donation||27 January 2023|
|Customs Duty Implications on Imported Goods||8 February 2023|
|Duty Exemption on Ships’ Stores Consumed in the Republic||20 January 2021|
|Export Duty on Scrap Metal||30 July 2021|
|Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events||10 November 2021|
|Permission for Interruption of Transit of Goods through the Republic||31 May 2023|
|Recordkeeping – Imported and Exported Goods||30 March 2023|
|Understanding the Customs & Excise Transitional Provisions||20 June 2017|
|Validity of Import Entries||29 March 2023|
|Value-Added Tax Levied on the Importation of Goods into South Africa||31 August 2022|