Search Results for: customs – Page 10

Rule Amendments

Rule Amendments are published by Notice in the Government Gazette in terms of the Customs and Excise Act, 1964. These Notices are grouped per year of

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Appeals

What are Internal Administrative Appeals (IAA)? If anyone does not agree with the decision of a Customs officer, they should firstly approach that officer’s immediate

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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

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Imports

What are Imports? Goods arrive in the Republic by one of the following modes of transport: Air, Sea, Road, Rail, Post including transmission commodities like

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Valuation

What is Valuation? Customs values are set by the General Agreement on Tariffs and Trade (GATT) valuation code, which involves six valuation methods.   The

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Regulations

All Regulations published in terms of any of the Acts administered by SARS, have been grouped together on this area of the website and are

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