Search Results for: duties – Page 9

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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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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High Court: 2025–2023

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.   High Court judgments delivered in another year, can be accessed through the navigation pane above.   2024 Date of Delivery Parties Involved Applicable Legislation Keywords/Summary 6 February 2024New! Pather v CSARS […]

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Customs: Inbound and outbound duty and tax-free shops

16 February 2024 – The internal and external policies for inbound and outbound duty and tax-free shops have been updated to align with Section 38 (1)(a) of the Customs and Excise Act.  The section specifies that goods entered or cleared may be placed under a Customs warehouse regime, for purposes of being sold in a […]

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Changes to Duty and Tax Free shops

20 April 2021 – Transitional arrangements for inbound duty and tax free shops in addition to the already existing outbound duty and tax free shops, came into force on 5 June 2009. In this revision, the transitional arrangements are removed as they are no longer required. For more information, see the Inbound and Outbound Duty […]

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Spirits

WHAT IS IT? Spirits may generally be defined as “ethyl alcohol obtained from the distillation of various base products to an alcoholic strength of usually more than 60 per cent per volume” and is subject to the payment of Excise Duty if consumed as liquor within the Southern African Customs Union (SACU).  WHO IS IT […]

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Scenarios of sequence of events

With Transfer Duty, there is a sequence of events that must be followed, depending on the facts of the case. Four scenarios There are four scenarios where the sequence of events is not always followed: Divorce and then later inheritance; Massed estate; Divorce and re-marriage; Inheritance where the surviving spouse is also donating her share […]

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