Search Results for: customs – Page 9


[…] be divided into two categories, i.e. national and international transits. National transit is the movement of goods in bond within South Africa and within the Southern African Customs Union (SACU) from one customs controlled area to another. International transit applies to imported goods not destined for South Africa which move through South Africa to its […]

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Rule Amendments

Rule Amendments are published by Notice in the Government Gazette in terms of the Customs and Excise Act, 1964. These Notices are grouped per year of publication and can be accessed through the links on the navigation pane above. The Customs & Excise Rules, 1995, as amended, as well as the Schedule to the Rules (excluding the […]

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Customs Refunds and Drawbacks

[…] provide control measures during the COVID pandemic and beyond through limiting physical contact, giving direct access and allowing for an automated assessment/verification as a control measure for Customs officers to perform their legislative and operational requirements for verification and assessment. See the Letter to Trade. 26 April 2021 – Changes to Customs Refunds and […]

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VAT Notices

[…] to paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 as a consequence to the amendment in Part 1 of Schedule No. 4 to the Customs Act, to include licensed customs and excise storage warehouses as places where diplomats maybe able to obtain new motor vehicles Notice R.2185 24 June 2022 2021 […]

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Sending or receiving goods in the post

[…] through South Africa; and Posted in South Africa for export from South Africa through SAPO. The particulars reflected on the label shall be deemed a declaration for Customs purposes, however in certain circumstances Customs may request the importer or exporter to complete and submit the Customs clearance declaration (CCD) with the necessary supporting documents, […]

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Duties and Taxes

What are Customs Duties and Taxes? Customs duties are imposed by the Customs and Excise Act 91 of 1964. They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods (set in the schedules to […]

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What is Valuation? Customs values are set by the General Agreement on Tariffs and Trade (GATT) valuation code, which involves six valuation methods.   The GATT Agreement on customs valuation has been accepted by all major trading countries.   The Valuation Agreement prescribes six methods of valuation which must be applied in strict hierarchical […]

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VAT Connect Issue 5 (September 2015)

[…] and exports – The administration of certain rules regarding the import and export of goods from South Africa required some alignment between the VAT Act and the Customs and Excise Act. During 2014 the customs and excise legislative framework was fundamentally restructured by the introduction of the new Customs Control Act, 2014 and the […]

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Taxpayer and Trader Education

[…] the common Audit findings? 7 July 2022 – Registration, Licensing and Accreditation (RLA) webinar SARS hosted a webinar with the theme of the onboarding of all existing Customs clients including cargo reporters (RCG). If you have missed the webinar, see the recorded session here of see the presentation: RLA – Onboarding of Customs Clients. […]

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FAQs for Tax Relief on Excise Duty

[…] qualification.  Tax compliant licensees in financial distress due to COVID-19 that satisfy any one or more of the criteria as set out in rule 105.02(a)(i-iv) of the Customs & Excise Act no.91 of 1964, will be considered for payment deferral. What must I do to be a tax compliant licensee? In order to qualify […]

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