Search Results for: duties – Page 5

Conversion of the Excise, Levies and Duties returns to HTML5

Question 1: I am unable to open my Excise, Levies and Duties return.  It does not load and only three dots are visible on the page. Answer:   If you are unable to view your return, click on the “Back” button at the top of the page, this will take you back to the work page.  On […]

Read More »

Customs Storage Warehouse

[…] 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 time of clearance.  The goods may not be removed from  or placed in such facility until a valid customs […]

Read More »

FAQs for Tax Relief on Excise Duty

[…] the licensee, familiarise yourself with Rules 105.01 to 105.04 of the Customs and Excise Act No.91 of 1964, with regard to applications for deferral of payment of excise duties. See Rule 105 of the Customs and Excise Act, 1964, is outlined on pages 811 to 814 on the link.             

Read More »

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 with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to […]

Read More »

Legislative Framework

[…] South Africa, both customs and excise matters were provided for in one Act. The purpose of the Act is to provide for the levying of customs and excise duties, fuel levy, Road Accident Fund levy, air passenger tax and environmental levy, the prohibition and control of the importation, export, manufacture or use of certain goods […]

Read More »

Excise Duty/Levy payment and submission dates

Excise Payment and Submission Dates for 2022 PAYMENT & SUBMISSION DATES OF EXCISE DUTY ACCOUNTS FOR 2022 FOR AD VALOREM CALENDAR QUARTER ACCOUNT SUBMISSION DATE ACCOUNT PAYMENT DATE 1 January 2022 – 31 March 2022 [Quarter 1 of 2022] 25 April 2022 25 April 2022 1 April 2022 – 30 June 2022 [Quarter 2 of […]

Read More »

Schedules to the Customs and Excise Act, 1964

[…] and 10 to the Customs and Excise Act, 1964.   The electronic versions of these Schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the Republic. Note: For implementation of HS 2022 as published on 22 […]

Read More »

Workshops

Rules to the Customs control and duty acts, 2014 Workshop held on the Draft Deferment Rules to the Customs Duty Act, 2014​ SARS held a workshop on 11 October 2017 to discuss the comments received on the Draft Deferment Rules.   SARS presentation: Comments received on the Draft Deferment Rules Workshop held on the Draft Rules in terms of […]

Read More »

Rebate User

[…] the exact location of the proposed rebate store (e.g. store, vessel, tank and yard). A list of plant and machinery. 4th Schedule These are general rebate of duties in Schedule 1 Part 1, 2 and 5 of the tariff. Part 5 applies to fuel levy goods. The tariff specifies the extent of rebate for […]

Read More »

Excise

[…] all official languages: English IsiZulu IsiXhosa Afrikaans Sepedi Setswana Sesotho Xitsonga SiSwati Tshivenda IsiNdebele 4 February 2022 – Excise Payment Dates for 2022 WHAT IS IT? Excise duties and levies are imposed mostly on high-volume daily consumable products (e.g. petroleum and alcohol and tobacco products) as well as certain non-essential or luxury items (e.g. […]

Read More »
Share this page on:
Facebook
Twitter
LinkedIn
Email
Print