Search Results for: duties – Page 8

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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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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Register for Transfer Duty

[…] 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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Malt Beer

WHAT IS IT? Malt Beer may generally be defined as “clear beer made from malt with an alcoholic strength of usually between 3 and 6 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 on Malt […]

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Other Fermented Beverages

WHAT IS IT? Other Fermented Beverages (OFB) is produced the same as Wine and Vermouth but from other fruit types; not grapes.   If this product is consumed within the Southern African Customs Union (SACU), Excise Duty must be paid. WHO IS IT FOR? Excise Duty on OFB is payable by manufacturers of this product throughout […]

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Traditional African Beer

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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Travellers

[…] such baggage can be subjected to the full inspection prior to detention of the goods for commercial clearance purposes towards VAT and duty collection.    Payments of duties or taxes The payments of any duties, taxes, deposits or penalties due to Customs can be made in cash, by debit or credit card: A person […]

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