If any person has contravened or failed to comply with any provisions of the Customs and Excise Act then it will be considered as committing a customs offence and a deposit for a possible contravention can then be charged by the relevant authority. A person can decide to lodge a dispute against the customs […]
[…] be divided into two categories, i.e. national and international transits. National transit is the movement of goods in bond within South Africa and within the Southern African Customs Union (SACU) from one customs controlled area to another. International transit applies to imported goods not destined for South Africa which move through South Africa to its […]
Rule Amendments are published by Notice in the Government Gazette in terms of the Customs and Excise Act, 1964. These Notices are grouped per year of publication and can be accessed through the links on the navigation pane above. The Customs & Excise Rules, 1995, as amended, as well as the Schedule to the Rules (excluding the […]
[…] to paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 as a consequence to the amendment in Part 1 of Schedule No. 4 to the Customs Act, to include licensed customs and excise storage warehouses as places where diplomats maybe able to obtain new motor vehicles Notice R.2185 24 June 2022 2021 […]
About AEO What is an AEO? An Authorised Economic Operator (AEO) is a company involved in the international movement of goods and approved by SARS Customs as complying with World Customs Organisation or equivalent compliance and supply chain security standards. AEOs may include manufacturers, importers, exporters, brokers, carriers, consolidators, intermediaries, ports, airports, […]
[…] South African tax law Abalone confiscated at border – 22 January 2007 An important intervention in the illicit trade of abalone (perlemoen) was made by SARS Customs officials at the weekend when a truck with about 600 kilograms of abalone was stopped and detained at the South African-Namibia border Draft regulations for […]
What is a clearing agent? Any person (excluding a registered agent) who lodges a Customs Clearance Declaration (CCD): For reward on behalf of another Customs Client type; or Provides a service that includes the clearance of goods (e.g. Licensee of a Customs warehouse making CCD on behalf of the importer, exporter or owner of […]
[…] qualification. Tax compliant licensees in financial distress due to COVID-19 that satisfy any one or more of the criteria as set out in rule 105.02(a)(i-iv) of the Customs & Excise Act no.91 of 1964, will be considered for payment deferral. What must I do to be a tax compliant licensee? In order to qualify […]
Durban: Albany House Contact type: Customs: Harbours Country: South Africa Region: KwaZulu-Natal City: Durban: Albany House Telephone number: 0800 00 7277 Fax number: (031) 328 7446 Physical Address: 61 – 62 Margaret Mncadi Avenue Corner of Albany Grove & Margaret Mncadi Avenue Durban 4001 Postal address: Private Bag X54305 Durban 4000 Cape Town (P166) […]
Southern African Customs Union (SACU) Agreement between the Governments of the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia, the Republic of South Africa and the Kingdom of Swaziland (SACU) The Union consists of the Governments of the – Republic of Botswana Kingdom of Lesotho Republic of Namibia Republic of South […]
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