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Customs-G004 – Customs Statement of Account – External Guide

Customs Statement of Account Guide October 2015 CustomsStatement of Account Guide 1 1. What is a Customs Statement of Account (CSA)? The Customs Statement of Account lists all the financial transactions processed in a monthly progressive statement providing a complete view of a client’s account during the previous month and the effect of […]

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11 April 2018 – SARS to host BRICS heads of Customs authorities

The South African Revenue Service (SARS) will host the Customs Cooperation Meeting, which is a representation of the heads of customs authorities from BRICS member countries: Brazil, Russia, India, China and South Africa with a view to enhance relations and further improve co-operation and promote development among BRICS member countries.

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Excise

[…] the total revenue received by SARS.  WHO IS IT FOR? Excise Duties are payable by manufacturers of the following products and are levied throughout the Southern African Customs Union (SACU), consisting of the Republic of South Africa, the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia and the Kingdom of Swaziland: […]

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Health Promotion Levy on Sugary Beverages

[…] the sugar content that exceeds 4 grams per 100ml. The first 4 grams per 100ml are levy free; HPL will be paid in addition to any other Customs and Excise Duty payable and imports will not be declared on separate bills of entry; Sugar content means both the intrinsic and added sugar and other […]

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Tax Practitioner Connect Issue 36 (September 2022)

[…] for use in the manufacturing of alcoholic beverages will be taxed. See the letter to Trade here. Delay in implementing the automated refunds and drawback system SARS Customs and Excise is enhancing current systems with modern, automated systems to facilitate legitimate trade and travel. The refunds and drawback process is being automated as part […]

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Prohibited, restricted and counterfeit goods

[…] permit, certificate or letter of authority from the relevant government department, institution or body. SARS administers certain prohibitions or restrictions in terms of section 113(8)(a) of the Customs and Excise Act, 1964 on behalf of a number of government departments, institutions or bodies, for example the Department of Agriculture, Forestry and Fisheries, National Regulator for Compulsory […]

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Report a suspicious activity

[…] in a return or other document required by SARS A person or business liable to be registered for a tax under a tax Act but is not. Customs warehouse irregularities. An individual or business failing to withhold and pay to SARS an amount of tax as and when required under a tax Act. Transport […]

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