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[…] export goods from South Africa. Such nominated ‘registered agent’ must assume full liability for the acts of a foreign principal in relation to any business activity with Customs. To see how exports work, click here. If the applicant is a foreign entity: He / she must nominate a registered agent using a DA 185 […]

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What’s New? 6 September 2023 – DA66 Automation: Frequently Asked Questions The Customs Modernisation Journey Pre SARS Customs commenced with a modernisation journey between 1980 – 1997 with the introduction of the first automated clearance declaration and basic risk assessments together with the introduction of deferred payments The second journey was called the Customs Transformation […]

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VAT Connect Issue 15 (December 2022)

[…] enquiries. Official publications as envisaged in the Tax Administration Act, create a practice generally prevailing. The following official publications can be accessed on the Legal Advisory landing page on the SARS website under “Legal Counsel”. Binding General Rulings (BGRs) are issued regarding the interpretation of the VAT Act in respect of a specific transaction […]

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Customs Sufficient Knowledge

CSK has been put on hold until the New Customs Acts are operationalised in the future. What’s New? 19 October 2018 – Mandatory submission of Electronic Cargo Reports: Reporting Penalties 14 September 2018 – Reporting of Conveyances and Goods (RCG): Withdrawal of General Code 12 September 2018 – Update on Go-Live of Reporting of […]

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VAT Connect Issue 17 (December 2023)

[…] uncertainty regarding the amount of input tax that can be deducted by a vendor (principal or importer) when a clearing agent makes an error in calculating the customs duty and VAT on an importation of goods which results in an overpayment of customs duty and VAT. In particular, this situation may arise when the […]

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What’s new 17 April 2020 – Requests for duty deferment payment relief What is it? Customs duties and VAT are payable in accordance with  Section 39(1)(b) at the time of importation. Existing registered or licensed Customs clients may apply to defer the payment of Customs duty and VAT for a period of up to […]

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Rules to the Customs control and duty acts, 2014 Workshop held on the Draft Deferment Rules to the Customs Duty Act, 2014​ SARS held a workshop on 11 October 2017 to discuss the comments received on the Draft Deferment Rules.   SARS presentation: Comments received on the Draft Deferment Rules Workshop held on the Draft Rules in terms […]

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Special Economic Zones

[…] that the IDZ complies with the framework regulating SEZs in terms of the SEZ Act, 2014, within three (3) years of commencement of the SEZ Act, 2014. Customs controlled areas An SEZ or any part thereof may be designated as a Customs controlled area.  There may be more than one (1) Customs controlled area […]

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Tax Statistics

[…] Tax Statistics – Chapter 3 Company Income Tax CIT 2023 Tax Statistics – Chapter 4 Value-Added Tax VAT 2023 Tax Statistics – Chapter 5 Import VAT and Customs Duties 2023 Tax Statistics – Chapter 5 Tariff Code Table 2023 Tax Statistics – Chapter 6 Other taxes Media statement: 29 December 2023 Previous Tax Statistics […]

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Tariff Amendments 2018

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 black navigation pane above. The implementation date has been indicated in bold where […]

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