Legislative Framework
The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January
The Customs and Excise Act, 1964 (Act No. 91 of 1964) was assented to on 27 July 1964 and came into effect on 1 January
Notes: Note: The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the
Notes: Note: The publication details are no longer available prior to the actual publication of a Gazette. Therefore, Tariff Amendments will be added to the
What’s new 17 April 2020 – Requests for duty deferment payment relief What is it? Customs duties and VAT are payable in accordance with Section
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
Income Tax Exempt entities may be required to register for additional Tax Products. Each of these Tax Products is briefly outlined below; however, it is
What’s New 1 July 2024 – Tariff Determination search engine The SARS Tariff Determination enhancement project, which includes the publication of Tariff Determinations is divided
Download PDF Guide Purpose The purpose of this webpage is to assist employers in understanding their obligations relating to determining the cash equivalent of the
The amendments to the Customs and Excise Rules are made in terms of the Customs and Excise Act, 1964 by Notice in the Gazette. The
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
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