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Trade Testing approach for Automatic Exchange of Information

SARS modernised its current 3rd Party Data Platform to accommodate the bulk submission of 3rd Party Data for certain tax types on the new Direct Data Flow channels. These channels will enable submitting entities to submit data directly to SARS, reducing the overall administrative burden of large volume data transfer to SARS. The Direct […]

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Rebate User

No imported products or articles may be obtained by any registered manufacturer or producers under rebate unless registered with Customs as a rebate user.    Registered manufactures or producers must obtain approval from Customs before any goods (e.g. raw material, components or electrical circuit items) may be imported under rebate of duty specified in […]

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Inspection

What is it?  A Customs Inspector may, for the purposes of the Act, stop, detain and examine any goods while under Customs control in order to determine compliance with the Act or any other law in respect of such goods. The Customs Inspector may question with respect to any matter dealt with in the […]

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Customs Storage Warehouse

[…] export purposes for a prescribed period. The goods are stored until a need arises whereby an ex-warehouse declaration will be processed for the removal thereof from such customs storage warehouse. In same instance the licensee / owner of the goods will be required to bring the duties and VAT to account if applicable at […]

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Tax Practitioner Connect Issue 6 (December 2016)

[…] (CRS).   What does this mean for tax professionals and their clients? The AEOI is relevant to all taxpayers and financial institution clients with cross-border tax affairs. The data that revenue authorities will be getting, provides a prompt for tax intermediaries to work with both existing and new customers to ensure their tax affairs are […]

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Tariff Amendments 2022

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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How to clear cache and cookies

[…] the menu. From settings, click Show advanced settings…. It’s located at the very bottom of the settings section. Scroll to the privacy section and click Clear browsing data. Select Cached images and files. Uncheck all other options to avoid deleting browser history, cookies and other things you may wish to retain. Change Obliterate the […]

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Rule Amendments 2019

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 […]

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Tax Practitioner Connect Issue 32 (May 2022)

SARS introduces new Service Charter SARS has adopted a new Service Charter that clarifies our service commitment to South African taxpayers and traders for tax, customs and excise.  The Charter also sets out the rights and obligations of taxpayers and traders and is effective from 1 April. The new charter is in pursuance of […]

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About Customs

The South African Customs Administration plays an integral role in the facilitation of movement of goods and people entering or exiting the borders of South Africa. Our vision is to offer a world-class Customs service which contributes to the stability, health and prosperity of the country, region and world. Customs Objectives The Customs mandate […]

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