Search Results for: duties – Page 7

Customs and Excise

[…] the Republic. See the Customs Branch contact details or if you need to escalate beyond branch offices, please email [email protected].   The Excise division facilitates the levying of duties on certain locally manufactured goods as well as on their imported equivalents. 13 February 2024 – Trade Facilitation Index (TFI) TFI Survey deadline extended from 14 […]

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Archive – Tax Rates

[…] only per day (R) 2024 522 161 2023 493 152 ​2022 ​452 139​​ ​2021 ​452 ​139 ​2020 435 134 Where the recipient is, by reason of the duties of his or her office or employment, obliged to spend a part of a day away from his or her usual place of work or employment, […]

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New Customs Legislation FAQs

[…] replace the provisions of the current Customs and Excise Act, 1964, in relation to customs only and the amended 1964 Act will continue to apply to excise duties and the other levies and taxes mentioned.   18. Will it be mandatory for all exporters and importers to re-register every three years for their import and […]

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LAPD-LPrep-Draft-2019-17 – Draft Correlation Table

[…] Customs and Excise Act, 1964: Schedules to the Act Excise Duty Act : – Excise Tariff COMMENTS (number of units). units). 11 General Note B 5. Any duties on imported goods specified in Part 2, 3 and 5 of this Schedule are additional to any duties specified in Part 1 of the said Schedule […]

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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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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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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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