[…] physician) Herbal products (Department of Health permit required) Duty-free allowances The following goods may be imported duty free as accompanied baggage duty free (without payment of applicable duties and VAT): No more than 200 cigarettes and 20 cigars per person No more than 250g of cigarette or pipe tobacco per person No more than […]
[…] tax compliant small to medium sized businesses. The proposed measures will come into operation on 1 August 2021 and end on 31 October 2021. Deferral of excise duties on alcoholic beverages with immediate effect. For more information, see the Draft Explanatory Notes on Emergency Tax Measures in response to the continuing Covid-19 pandemic and recent […]
[…] cleared in 139 import transactions. SAB later discovered that the goods were fraudulently cleared by Ocean Light as traditional African beer – a product attracting less import duties and as a result of which, import duties and VAT amounting to R139m was not paid over to SARS. SARS had, through third party appointments and […]
[…] 1) dutiable (and no ITAC certificate under item 412.11 of Schedule No. 4 of the Customs and Excise Act, 1964, has been issued); 2) subject to the duties referred to in 1) but are entering South Africa duty free because of a preferential trade agreement or other agreement, such as a customs union; 3) […]
What’s new 17 April 2020 – Requests for duty deferment payment relief What is it? Customs duties and VAT are payable in accordance with Section 39(1)(b) at the time of importation. Existing registered or licensed Customs clients may apply to defer the payment of Customs duty and VAT for a period of up to […]
[…] 2008 GG 31123 R.630 Anti-dumping items published in Notice R.1040 of 2 August 2002 withdrawn Notice R.630 1 January 2002 4 June 2008 GG 31123 R.631 Withdrawal of anti-dumping duties Notice R.631 27 November 2003 20 June 2008 GG 31176 R.680 Schedule No. 2 amended with effect from 7 February 1997 up to and including 18 […]
2022 Tax Statistics – Value Added Tax – Chapter 4 2022 Tax Statistics – Import VAT and Customs Duties – Chapter 5 2022 Tax Statistics – Tariff Code Table – Chapter 5 2022 Tax Statistics – Other taxes – Chapter 6 Media statement – 3 March […]
[…] – Environmental Levy Account for Carbon Tax (Front page) Completion Notes to the DA 180 9 April 2021 1 April 2021 GG 44383 R.305 Promulgation of rules to section 58A of the Customs and Excise Act, 1964, to implement anti-forestalling measures in respect of anticipated increases in excise duties (DAR 208) Notice R.305 1 April 2021
[…] Taxation Proposals Taxation Proposals as tabled at 15:06 Errata Document (National Treasury) Note: See pages 2-4 of the Errata document containing Table C.6 – Specific Excise Duties, 2010/11 – 2011/12 – with the amendments applicable only on hard copies of the 2011 Budget Review 23 February 2011 Time of Tabling = 15:06 28 February 2011 GG 34059 R.175 […]
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 navigation pane above.The implementation date has been indicated in bold where it differs from the […]
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