Search Results for: customs – Page 4

FAQs for Sugary Beverages Levy

[…] close as possible to the point of manufacture). Which SBL is payable? Section A of Part 7 of Schedule No.1 to the Act. See Schedules to the Customs and Excise Act.  When does SBL come into effect? 1 April 2018. What is the SBL rate? The SBL rate on 1 April 2018 is fixed […]

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Modernisation

The Customs Modernisation Journey Pre SARS Customs commenced with a modernisation journey between 1980 – 1997 with the introduction of the first automated clearance declaration and basic risk assessments together with the introduction of deferred payments The second journey was called the Customs Transformation Programme between 1998 – 2000 and focussed on the reduction […]

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Tariff Amendments 2014

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above. The implementation date has been indicated in bold where […]

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Tariff Amendments 2015

The Tariff Amendments are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the black navigation pane above. The implementation date has been indicated in bold where […]

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Electronic Data Interchange (EDI)

[…] Africa and then transports those goods to another place in South Africa or through South Africa. South African carriers removing goods in bond must first license with Customs in terms of Section 64D (see SC-TR-01-05). Foreign carriers must appoint a registered agent in South Africa as his / her representative. The foreign carrier must […]

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Customs Storage Warehouse

[…] export purposes for a prescribed period. The goods are stored until a need arises whereby an ex-warehouse declaration will be processed for the removal thereof from such customs storage warehouse. In same instance the licensee / owner of the goods will be required to bring the duties and VAT to account if applicable at […]

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Tax Statistics

[…] 2021 Tax Statistics – Company Income Tax – Chapter 3 2021 Tax Statistics – Value Added Tax – Chapter 4 2021 Tax Statistics – Import VAT and Customs duties – Chapter 5 2021 Tax Statistics – Tariff Code Table – Chapter 5 2021 Tax Statistics – Other taxes – Chapter 6 Media statement – […]

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Supreme Court of Appeal: 2022-2020

[…] the navigation pane above. 2022 Date of Delivery Parties Involved Applicable Legislation Keywords 29 November 2022New! Pacific Solar Technologies (Pty) Ltd v CSARS (715/2021) See media summary Customs and Excise Act,  1964 Customs and Excise Act 91 of 1964 – whether solar home system has the essential character of an energy source and power […]

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Customs and Excise

SARS’s Customs division plays an integral role in facilitating the movement of goods and people entering or exiting the borders of the Republic. See the Customs Branch contact details or if you need to escalate beyond branch offices, please email [email protected]   The Excise division facilitates the levying of duties on certain locally manufactured goods […]

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Clearance Declaration

[…] updated with AIP information. The importer receives a unique APN reference number assigned by SARS and communicates it to the authorised dealer and inserts it on the Customs Clearance Declaration (CCD) in the additional information field as prescribed in SC-CF-55-A01. See the Annexure  ‘SC-CF-55-A01 – Completion of Declarations  – External Annex.pdf’:   26 October […]

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