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Requirement to Submit Section 18A data to SARS – Third Party Data IT3(d) The South African Revenue Service (SARS) provided approved Section 18A institutions with

What’s New? 2 December 2021 – Advance Import Payment information included in the Clearance Declaration Policy The SF-CF-55 – Clearance Declaration Policy was updated with AIP

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments

Introduction Mineral Petroleum and Resources Royalty (MPRR) is triggered on the transfer of minerals extracted from within the Republic. As is the case for all other

The purpose of the agreements regarding mutual administrative assistance between two or more customs administrations is to – enable the administrations to exchange information provide

The task of managing South Africa’s Ports of Entry is anything but simple, and, as a result, the South African government has been proactive in

No imported products or articles may be obtained by any registered manufacturer or producers under rebate unless registered with Customs as a rebate user.