[…] 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 […]
[…] 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 […]
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 […]
[…] 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 […]
Exempt institutions are required to meet their compliance obligations for other tax products. Income tax Tax exempt entities ( trusts, association of persons) have an obligation to register for income tax regardless of whether they have been formally approved by the Commissioner . NPC’s are automatically registered for income tax upon registration with CIPC. Please […]
[…] 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 […]
Please note: The following tax rates have remained unchanged from the 2012 tax year to the current tax year: Donations Tax Estate Duty Foreign entertainers and sportsperson Securities Transfer Tax (STT) Donations Tax 23 February 2022 – No changes from last year: Donations tax is levied at a flat rate of 20% on the cumulative value […]
This webpage will list all Customs Export Duties & Levies: Diamond Export Levy Export Duty on Scrap Metal
If the Transfer Duty is not paid within the period allowed, a penalty/interest will be payable in addition to the unpaid Transfer Duty. Date from % Calculated on the Duty Payable 01 January 1950 – 19 March 1963 12% per year calculated on a daily basis From 20 March 1963 to 30 June 1982 […]
WHAT IS IT? Traditional African Beer may generally be defined as “non-clear beer made from sorghum or malt with an alcoholic strength of usually less than 5 per cent per volume” and is subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU). WHO IS IT FOR? Excise Duty […]
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