This page contains Schedules Nos. 1 to 6, 8 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: […]
These are premises / places appointed by the Commissioner in terms of Section 6 of the Customs and Excise Act, 1964 (the Act). The Schedule to the Rules of the Act prescribe where depots must be established. The person operating or managing these depots must meet the standards and conditions required by Customs and provide […]
What is physical inspection? Physical inspection is the process of examining goods and making sure they are according to the requirements of the law. A Customs Inspector may for the purposes of the Act: Stop, detain and examine any goods while under Customs control in order to determine compliance with the Act or any […]
The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January 1965. For the first time in South Africa, both customs and excise matters were provided for in one Act. The purpose of the Act is to provide for the levying […]
1 RULES IN TERMS OF THE CUSTOMS CONTROL ACT, 2014 Explanatory note on rule numbering : Please note that the Chapters into which these Rules are divided correspond with the Chapter numbers in the Control Act. Each rule is numbered with a combination of two numbers. The first number indicates the number of the […]
RULES IN TERMS OF THE CUSTOMS CONTROL ACT, 2014 Explanatory note on rule numbering : Please note that the Chapters into which the se Rules are divided correspond with the Chapter numbers in the Control Act. Each rule is numbered with a combination of two numbers. The first number indicates the number of the […]
What are Exports? The control of goods leaving the Republic is considered one of the core functions of Customs. Key economic decisions are based on trade statistics and it is therefore imperative that SARS accurately records export performance. Processes to export goods out of the Republic The original copy of each export declaration is processed by Customs […]
[…] 2008 (Act No. 61 of 2008), comes into operation Proclamation No. 14 1 June 2021 No. 6, 2021 GG 44383 1 April 2021 Section 58A of the Customs and Excise Act No. 91 of 1964, as inserted by section 5 of the Tax Administration Laws Amendment Act No. 22 of 2018, shall come into effect […]
[…] see the recording on YouTube: https://youtu.be/TtXDAI9WMes or view the presentation. What is it? Top Tip: Click here to access the Tariff Book which consist of the Schedules to the Customs & Excise Act, 1964. All import and export commercial transactions require commodities on Customs declarations to be classified according to an appropriate tariff heading. The […]
How to license or register for SEZ and Customs control area activities Complete the application forms and relevant annexures Send in all supporting documents asked for on the application forms Which forms are required for licensing or registration for SEZ and Customs control area activities? To register a SEZ Operator, including as an importer and rebate user: Apply on form […]
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