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Glossary N-Z

[…] are in free circulation in a Customs territory may be temporary exported for manufacturing, processing or repair and then reimported with total or partial exemption from import duties and taxes. This facility is provided for in the Customs and Excise Act in the form of rebate provisions which can be found in Schedule 4. […]

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Tariff Amendments 2003

[…] 2003 ​17 January 2003 ​GG 24243 R.85 ​Part 1 of Schedule No. 1 – Amendment of Notice R.1223 of 4 October 2002 to reduce the EU and SADC rates of duties for tariffheadings 60.02, 60.03, 60.04, 60.05 and 60.06 Notice R.85 ​4 October 2002 ​17 January 2003 ​GG 24243 R.86 ​Part 1 of Schedule No. 1  – […]

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Tariff Amendments 2004

[…] in the manufacture of catalytic converters of subheading 8421.39 Notice R.1093 ​16 September 2004 ​17 September 2004 ​GG 26811 R.1101 ​Schedule No. 2 – Imposition of anti-dumping duties on certain products of Chapter 68 originating in or imported from Indonesia – items 213.02/6809.11/03.06 and 213.02/6809.11/04.06 Notice R.1101 ​21 May 2004 ​17 September 2004 ​​GG […]

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Tariff Amendments 2018

[…] ​Implementation Date ​ ​28 December 2018 ​Explanatory memorandum to the amendments to Schedules No. 1, 3, 4, 5 and 6, to implement changes to the rates of customs duties in terms of the Economic Partnership Agreement between the European Union and the Southern African Development Community EPA States for 2019 and other miscellaneous amendments Explanatory […]

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How To Pay WTI on eFiling

[…] on the pop-up message to confirm deactivation. The deactivation will be confirmed.     Step 4: Complete the Return To open the Withholding Tax on Interest return page click on ‘Issued/Saved Declaration’ from the menu on the left: If there are no previous requests for a return, there will be no records to display […]

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Tariff Amendments 2005

[…] maize flour Notice R.22 ​13 January 2005 ​14 January 2005 ​GG 27174 R.30 ​Schedule No. 4 – Extent of rebate in item 460.17/87.00/03.02 amended to exclude fiscal duties in Part 2B of Schedule No. 1 Notice R.30 ​14 January 2005 ​14 January 2005 ​GG 27174 R.31 ​Schedule No. 2 – Amending Notice R.440 published in […]

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Tariff Amendments 2017

[…] 14/2017 Notice R.1431 ​15 December 2017 ​15 December 2017 ​GG.41322 R.1420 ​Amendment to Part 1 of Schedule No. 1, to implement changes to the rates of customs duties in terms of the Economic Partnership Agreement between the European Union and the Southern African Development Community EPA States for 2018 and other miscellaneous amendments Notice […]

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How we collect tax

The taxes we collect SARS administers a number of tax Acts, in terms of which money (taxes, duties and levies) is collected and paid into the National Revenue Fund. SARS also collects money on behalf of other departments under their legislation, which is then also paid into the National Revenue Fund.   To see […]

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Draft Documents for Public Comment – Due Date Passed

[…] will be collected and may be disclosed publicly, either in full or in summary, as legal obligation dictates or is necessary for SARS to properly perform its duties. The draft documents are categorised according to their due date for comment. Comments may be emailed to the address indicated in the last column.   Sorry, you’ve missed the […]

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Tariff Amendments 2020

[…] ​Amendment to Part 3 of Schedule 2, by the substitution of safeguard item 260.03/7318.15.39/01.08, to include Thailand in the list of countries liable to payment of safeguard duties – Minute M11/2019 Notice R.1403 ​24 December 2020 ​24 December 2020 ​GG.44029 R.1410 ​Amendment to Part 1B of Schedule 6, by the insertion of various notes, to […]

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