Search Results for: customs/page/2/%7B%7B%20data.originalImageURL%20%7D%7D – Page 10

[…] Income Tax Act, 1962 ​Appeal; condonation for late filing of record refused despite good prospects of success ​28 March 2007 ​Clearing Agents, Receivers & Shippers (CARS) ​ Customs and Excise Act, 1964 ​Second-hand vehicles; removals in bond; temporary or special permits not to be used for facilitation of transport of vehicles under own power […]

[…] added value in the automotive component industry thus creating employment across the automotive value chain. The APDP is legislated in Rebate item 317.03 of Schedule No. 3 to the Customs and Excise Act, No. 91 of 1964.   Any Motor Vehicle Manufacturer and/or Original Equipment Manufacturers (OEMs) importing original equipment components for use in the manufacture […]

[…] of drawback? Any person who uses imported goods in the manufacturing, processing, finishing, equipment or packing of any goods for export may claim a refund of the Customs duties paid at time of importation provided the person is registered in terms of Schedule No 5. The applicant must provide details of: The type of imported […]

[…] of annex DA 185 D): Is liable for the fulfilment of all obligations imposed on either the importer, exporter or licensed remover; May complete and submit a Customs clearance declarations(CCD) on behalf of a foreign principal; and May submit an application form on behalf of a foreign principal (e.g. importer, exporter or remover of […]

[…] The Domestic Reverse Charge Regulations (DRC Regulations) came into effect in July 2022 and information on this topic is available on the VAT Domestic Reverse Charge web page the Frequently Asked Questions (FAQs) as well as the article “Domestic Reverse Charge Regulations” in VAT Connect 14. Suppliers and recipients that are existing registered VAT […]

We have two corruption hotlines: Tax, Customs and Excise Anonymous Fraud and Whistle Blowing Hotline If you would like to report suspected corruption of a SARS official in taxation or Customs and Excise we have a confidential hotline.   We appreciate your call and are committed to fighting tax crime especially if we find […]

[…] are currently experienced when using the manual refund and drawback system. The immediate benefits of this new system include automation of the refund and drawback process for Customs in terms of Schedule 5 and for Excise in terms of Schedule 6, which simplifies the administration of the process for both the client/trader and SARS. […]

This page will keep you updated on Customs news: 13 February 2024 – Trade Facilitation Index (TFI) TFI Survey deadline extended from 14 February to 19 February 2024 New TFI webpage launching soon 1 February 2024 – Implementation of the African Continental Free Trade Area (AfCFTA) Agreement The AfCFTA is a free-trade area, outlined […]

[…] at the following banks: Absa, FNB, Nedbank, Standard Bank and Capitec. Please quote the correct beneficiary ID and payment reference number (PRN). Cash deposits to a SARS Customs and Excise bank account at any bank branch is no longer available as a payment option to SARS clients. 2. Payments via eFiling  Taxpayers are advised […]

[…] B17—2019 was promulgated as Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2019 (Act No. 32 of 2019) on 15 January 2020 5 February 2019 Customs and Excise Amendment Bill Customs and Excise Amendment Bill (5 February 2019) Bill B3—2019 was promulgated as Customs and Excise Amendment Act, 2019 (Act No. 13 of 2019) […]