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Download PDF Guide Summary This webpage will assist Customs and Excise clients to understand how to raise queries with SARS on the SARS Online Query System (SOQS) so that they do not have to go to a branch. The SOQS is an easy-to-use online platform accessible via www.sars.gov.za. To initiate a query, Customs and Excise […]
SARS has released its latest consolidated Customs busts statistics from 01 April 2018 to 31 March 2019. The total value of all goods confiscated amounted to R3 694 742 928.
25 May 2022 – The SARS strike impact on Customs will be updated daily at 8:00, 12:00 and 17:00, keep an eye on the Customs & Excise landing page.
26 May 2022 – The SARS strike impact on Customs will be updated daily at 8:00, 12:00 and 17:00, keep an eye on the Customs & Excise landing page.
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 Tariff Amendments 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. The implementation date has been indicated in bold where it differs […]
The Tariff Amendments 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.The implementation date has been indicated in bold where it differs from […]
[…] an audit, sometimes for years, which is often the purpose of such an administrative or collateral challenge. In this particular case, the taxpayers suspected non-compliance with the Customs and Excise Act, which led SARS to include a risk assessment on the taxpayer’s compliance with Value Added Tax (VAT) and Income Tax. This process established […]
[…] s.6 of PAJA in an attempt to set aside an additional income tax assessment on procedural and administrative grounds 20 February 2013 Terraplas South Africa (Pty) Ltd Customs and Excise Act, 1964 Tariff determination; whether “Terra tile pitch protection tiles” are to be classified under TH3918.90.40 (Applicant) or under TH3926.90.90 (SARS) 6 March 2013 […]
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