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The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]

The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The Notices are arranged according to the publication date and grouped in the different years of issue, which can be accessed on the navigation pane above. An implementation date that falls on […]

[…] future purchases of goods; whether amount received from earlier sales used to finance future expenditure on same contract ​29 November 2019 ​CSARS v Langholm Farms (Pty) Ltd Customs and Excise Act, 1964​ ​Revenue; diesel fuel rebate; interpretation of section 75(1C)(a)(iii) of the Customs and Excise Act 91 of 1964; exercise of court’s discretion in terms of section 21 of […]

[…] de change; duty free areas at international airport ​23 May 2013 ​Ben Nevis (Holdings) Limited & Metlika Trading Limited v The Commissioners for HMRC (Her Majesty’s Revenue and Customs)   EWCA Civ 578 ​Income Tax Act, 1962 ​Article 25A of the Protocol to the Double Taxation Agreement between South Africa and the United Kingdom; liabilities for […]

[…] to defraud the fiscus of any revenue that is due to the state. It’s simply not worth the risk. We want to make reporting a tax or customs crime easy for you. If you want to know what we may consider being a suspicious activity click here. So we’ve even created an online form for you to complete. […]

[…] auto-assessments based on third party data available to SARS. All taxpayers needed to do was to click accept or edit.” The SARS Commissioner said that in the Customs space the Accredited Economic Operator (AEO) programme granted 132 participants Preferred Trader status. “Frontline interventions for Preferred Traders dropped by 22% in this period; 5.6 million […]