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Explanations and Notes

Visualisations The visualisations are graphic representations of more than five years of trade data. They provide an opportunity to explore South Africa’s trade figures. For assistance or queries, please email [email protected]. Data Download The data download is in BETA release. We have restricted the amount of data that can be downloaded. Should you not […]

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Supreme Court of Appeal: 2004-2000

[…] 1998 wysiging, beteken ‘nie deur die Kommissaris toegelaat nie’ ​25 May 2001 ​Brenco Incorporated and Others ​Customs and Excise Act, 1964 ​Procedural fairness regarding imposition of anti-dumping duties; s.56 read wth s.4(2) of the Board on Tariffs and Trade Act, 1986 ​31 May 2001 ​Henbase 3392 (Pty) Ltd ​Customs and Excise Act, 1964 ​Trade […]

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Customs and Excise

[…] the Republic. See the Customs Branch contact details or if you need to escalate beyond branch offices, please email [email protected].   The Excise division facilitates the levying of duties on certain locally manufactured goods as well as on their imported equivalents. 17 May 2024 – Webinars for Traders SARS regularly hosts webinars for Taxpayers & […]

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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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Tax Exempt Institutions

[…] is obliged to meet these standards.  Read the full media statement. 9 April 2024 – Tax Exempt Institutions Connect fourth edition  4 April 2023 – Third Party Data Annual Submission A reminder that the SARS Third Party Data Annual Submissions opened on 1 April 2024 and will close on 31 May 2024*. Third parties […]

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Archive for Third Party Data documents

 Archived Third Party Data documents Archived – Business Requirement Specification Insurance Payments (INS) Archived – Business Requirement Specification IT3s Data Submission Archived – Business Requirement Specification Medical Scheme Contributions (MSC) Archived – Clarification document for AEOI – FATCA (Applicable to the published BRS: SARS External BRS 2014 Automatic Exchange of Information v1 0 1 […]

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Ad Valorem Products

WHAT IS IT? Ad Valorem Products include, amongst others, Motor Vehicles, Electronic Equipment, Cosmetics, Perfumeries and other products generally regarded as “luxury items” and are subject to the payment of Ad Valorem Excise Duty if used within the Southern African Customs Union (SACU). WHO IS IT FOR? Ad Valorem Excise Duty on Ad Valorem products […]

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Customs Bills History

This part of the archive area is intended for use in circumstances where it might be necessary to establish a sequence in policy changes on legislative provisions. It should be noted that the final publication of a draft might differ from the original draft circulated in view of the comments received and/or legislative policy considerations. The area Preparation […]

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Refunds

[…] the specific account in order to ensure the correct banking details is being used. It will also be needed every time you change your banking details. For more information on this please visit the Guide for Transfer Duty via eFiling on page 69. For more information call the SARS Contact Centre on 0800 00 (SARS) (7277).

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