Search Results for: duties – Page 7

Government Connect Issue 3 (March 2022)

[…] their responsibilities to encourage and ensure tax compliance as part of their oversight role.  The training is expected to advise and alert them, as they assume their duties, of the vital need for compliance at local government where SARS has experienced challenges. The training is being undertaken nationally and is expected to further the […]

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Rules of Origin

[…] payable and admissibility into the country.    In addition, Rules of Origin may also determine whether goods are entitled to the payment of less or no Import duties. For this reason, there is a distinction between non-preferential and preferential Rules of Origin.   The non-preferential rules are applied for “Most-favoured Nation” (MFN) trade purposes […]

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Customs Connect Issue 4 (August 2013)

[…] arrival of the goods at the inland container terminal, the importer will clear the goods for another permissible customs procedure or for home use and pay the duties. This current position does not provide SARS with adequate information to determine any possible safety, security, fiscal and economic risk in relation to these goods before […]

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HS 2012

[…] FAQs ​The Explanatory Memorandum elaborates on specific changes included in the amendment of the Schedules to the Customs and Excise Act, 1964, such as the phase-down of duties in terms of agreements, technical amendments, etc. The FAQ document contains basic questions and answers on the topic. Explanatory Memorandum on HS 2012 FAQs on HS 2012 ​Amendment of […]

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Supreme Court of Appeal: 2004-2000

[…] 1998 wysiging, beteken ‘nie deur die Kommissaris toegelaat nie’ ​25 May 2001 ​Brenco Incorporated and Others ​Customs and Excise Act, 1964 ​Procedural fairness regarding imposition of anti-dumping duties; s.56 read wth s.4(2) of the Board on Tariffs and Trade Act, 1986 ​31 May 2001 ​Henbase 3392 (Pty) Ltd ​Customs and Excise Act, 1964 ​Trade […]

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Petroleum Products

WHAT IS IT? Petroleum Products include Petrol, Diesel, Bio-Diesel, Unmarked Aliphatic Hydrocarbon Solvents and Unmarked Illuminating Kerosene (Unmarked Paraffin).   These products are subject to the payment of Excise Duty, Fuel Levy and Road Accident Fund (RAF) Levy if consumed within the RSA and Excise Duty only if consumed in any of the other SACU Member […]

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Register for Transfer Duty

[…] If you don’t have an eFiling profile, create the profile through the existing eFiling profile registration process. Once your eFiling profile is created, login and navigate to the ‘Duties & levies ’ menu on top of the screen and click on ‘Transfer Duty / Register Amend ’ from the side menu. Complete by entering the income tax number […]

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Tax Practitioners Connect Issue 30 (March 2022)

[…] On 12 October 2021, it was inspected and found to contain scrap metal, which requires an International Trade Administration Commission (ITAC) permit and is liable for export duties. A criminal case was then registered with the SAPS for contravention of the Customs and Excise Act and the ITAC Act. The scrap metal industry is […]

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Estate Duty Agreements

The purpose of the agreements between the two tax administrations of two jurisdictions is to enable the administrations to eliminate double taxation in relation to estate duty.     Status Overview​ Update​s included up to- ​ ​Status Overview of all Estate Duty Agreements 13 March 2014  ​Jurisdiction ​Date of Entry into Force ​Date of Termination ​Canada ​ […]

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Tobacco Products

WHAT IS IT? Tobacco Products include Cigarettes, Cigars, Cigarette Tobacco and Pipe Tobacco and are subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU).  WHO IS IT FOR? Excise Duty on Tobacco Products is payable by manufacturers of these products throughout the SACU.  WHAT STEPS MUST I TAKE? […]

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