The purpose of a temporary storage facility is to provide for the storage of goods until customs formalities have been complied with and release of the goods has been granted. All temporary storage facilities must be approved by Customs, which reserves the right to request security in an acceptable form. These temporary storage facilities […]
[…] South Africa. It is levied at the standard rate of 15%, but provision for exemptions of certain goods or services exists. Find out more about VAT. Customs Duty Ordinary Customs Duty is levied on imported goods classifiable in Schedule No. 1 Part 1of the Customs and Excise Act, 1964. South Africa is a […]
[…] for want of compliance by SARS with its own statutes – whether the Commissioner ought to withdraw the assessments. 17 July 2023 NCP Alcohols (Pty) Ltd (D7515/2020) Customs and Excise Act, 1964 Promotion of Administrative Justice Act, 2000 Customs and Excise: Issues for determination: Whether the respondent was entitled to impose custom duty, VAT, […]
The purpose of the agreements regarding mutual administrative assistance between two or more customs administrations is to – enable the administrations to exchange information provide each other with technical assistance undertake surveillance and investigations together, with, and on behalf of, each other co-operate with each other in order to enhance the efficiency of their […]
[…] a place of destination in South Africa SAD 505 and DA 187 Direct removal of goods in transit to a place of destination outside the common customs area e.g. Angola, Zambia SAD 502 and DA 187 Direct removal of goods to a foreign going vessel in South African waters Ship spares SAD […]
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 […]
Customs requirements for Travellers The online declaration form (link coming soon) or the manual Traveller Card (also called a TC01 form), needs to be completed by travellers arriving in South Africa who have goods in their possession to declare. To have an overview of the process and requirements at ports of entry, kindly click here . If […]
All telephone calls to Customs offices will now be routed automatically to the SARS Contact Centre (0800 00 7277). This process has been introduced at SARS offices around the country in order to offer clients improved tracking and tracing of queries, as well as a single telephone number or point of contact, ensuring that your […]
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 […]
The amendments to the Customs and Excise Rules 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. An implementation date that falls on […]
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