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Tariff Amendments 2006

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 navigation pane above.The implementation date has been indicated in bold where it differs from the […]

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Filing, Declaration and Payment

[…] a face-value verification of the information declared by the taxpayer on the declaration or in a return. This involves a comparison of this information against third party data gathered by SARS from various sources, the financial and accounting records and/or other supporting documents provided by taxpayers to ensure that the declaration/return is a fair […]

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Tax Practitioner Connect Issue 32 (May 2022)

[…] and administrative penalties online.  Click here to access the guide.  Taxpayers are now able to view third party files submitted to SARS on their behalf Third party data providers (banks, medical aid schemes, and insurers, etc.) submit third party data of their clients to SARS via the Connect Direct (C:D) or via the secure […]

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Tax Practitioners’ Connect Issue 25 (September)

Third Party Data Bi-Annual Submissions 2021: Now Open!  The SARS Third Party Data Bi-Annual Submissions for the period 1 March 2021 – 31 August 2021 opened on 01 September 2021, and will close on 31 October 2021.  Submissions of data files and declarations of the various reportable data types are now due.   At this time, […]

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Government Connect Issue 6 (September 2022)

[…] the system. Where changes were made, the system ignored these and issued the original auto assessment. Answer The auto assessments are issued based on the third party data provided to SARS. Any changes made are verified against the third party data. If changes are made and these do not conform with third party data, […]

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New Customs Legislation FAQs

[…] replace the provisions of the current Customs and Excise Act, 1964, in relation to customs only and the amended 1964 Act will continue to apply to excise duties and the other levies and taxes mentioned.   18. Will it be mandatory for all exporters and importers to re-register every three years for their import and […]

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Rebate User

[…] the exact location of the proposed rebate store (e.g. store, vessel, tank and yard). A list of plant and machinery. 4th Schedule These are general rebate of duties in Schedule 1 Part 1, 2 and 5 of the tariff. Part 5 applies to fuel levy goods. The tariff specifies the extent of rebate for […]

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Tariff

[…] Act. Tariff classification relates to the proper classification of goods within the Harmonized Commodity Description and Coding System (tariff book). The Tariff Book indicates the normal customs duties (Schedule No 1, Part 1), excise duties (Schedule No 1, Part 2A), ad valorem duties (Schedule No 1, Part 2B), anti-dumping duties (Schedule No 2, Part […]

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Legislative Framework

[…] South Africa, both customs and excise matters were provided for in one Act. The purpose of the Act is to provide for the levying of customs and excise duties, fuel levy, Road Accident Fund levy, air passenger tax and environmental levy, the prohibition and control of the importation, export, manufacture or use of certain goods […]

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Tax Practitioners Connect Issue 30 (March 2022)

[…] On 12 October 2021, it was inspected and found to contain scrap metal, which requires an International Trade Administration Commission (ITAC) permit and is liable for export duties. A criminal case was then registered with the SAPS for contravention of the Customs and Excise Act and the ITAC Act. The scrap metal industry is […]

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