Search Results for: customs/page/3/%7B%7B%20data.link%20%7D%7D – Page 4

[…] as a measure of last resort after all attempts to obtain the required documentation have been unsuccessful. Exemption for VAT on importation – vis major – No customs duty or excise duty is payable under the Customs and Excise Act when certain goods are imported under rebate item 412.09, which is for goods subsequently […]

These are premises / places appointed by the Commissioner in terms of Section 6 of the Customs and Excise Act, 1964 (the Act). The Schedule to the Rules of the Act prescribe where depots must be established.   The person operating or managing these depots must meet the standards and conditions required by Customs and provide […]

[…] collaboration with the Office of the Tax Ombud and the Border Management Agency. The aim of the webinar was to educate Small, Micro, and Medium Enterprises (SMMEs) customs cross-border traders about their rights, and the channels to follow when their rights have not been upheld. Examples of challenges that may infringe SMME traders’ rights […]

[…] and through stakeholders to improve the tax ecosystem. Some traders have made us aware that they still struggle with understanding their Registration and/or Licensing requirements for various Customs and Excise products. To address their needs, this edition will focus on creating awareness about an online system that was specifically created and implemented for registration […]

[…] clear the goods.  See the required supporting documents for emigration. The legal requirements to clear these goods are that: You must be registered as an exporter with Customs. Once registered you may then clear the goods in your own name or appoint a licensed Customs clearing agent to do the clearing on your behalf. […]

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 […]

[…] the TAA.  SARS is in the process of updating its systems to ensure that tax practitioners belonging to the LPC and SAIBA can register as such.   Customs SMME traders and travellers webinar SARS hosted a comprehensive Customs SMME Traders and Travellers webinar on 19 August. It focussed on customs clearance procedures and provided […]

[…] 2024 – SMME Traders Connect Newsletter Edition 3 The SMME Traders Connect Newsletter edition 3 is now available. In this edition of the magazine we focus on Customs deferments. As you are aware, each publication focuses on a specific theme to share information and insights to make it easier for traders to meet their […]

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 […]