Search Results for: duties – Page 7

LAPD-LPrep-Draft-2019-17 – Draft Correlation Table

[…] Customs and Excise Act, 1964: Schedules to the Act Excise Duty Act : – Excise Tariff COMMENTS (number of units). units). 11 General Note B 5. Any duties on imported goods specified in Part 2, 3 and 5 of this Schedule are additional to any duties specified in Part 1 of the said Schedule […]

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Petroleum Products

WHAT IS IT? Petroleum Products include Petrol, Diesel, Bio-Diesel, Unmarked Aliphatic Hydrocarbon Solvents and Unmarked Illuminating Kerosene (Unmarked Paraffin).   These products are subject to the payment of Excise Duty, Fuel Levy and Road Accident Fund (RAF) Levy if consumed within the RSA and Excise Duty only if consumed in any of the other SACU Member […]

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Register for Transfer Duty

[…] you don’t have an eFiling profile, create the profile through the existing eFiling profile registration process. Once your eFiling profile is created, login and navigate to the ‘ Duties & levies ’ menu on top of the screen and click on ‘Transfer Duty / Register Amend ’ from the side menu. Complete by entering the income tax number […]

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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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Government Connect Issue 3 (March 2022)

[…] their responsibilities to encourage and ensure tax compliance as part of their oversight role.  The training is expected to advise and alert them, as they assume their duties, of the vital need for compliance at local government where SARS has experienced challenges. The training is being undertaken nationally and is expected to further the […]

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Rules of Origin

[…] payable and admissibility into the country.    In addition, Rules of Origin may also determine whether goods are entitled to the payment of less or no Import duties. For this reason, there is a distinction between non-preferential and preferential Rules of Origin.   The non-preferential rules are applied for “Most-favoured Nation” (MFN) trade purposes […]

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Customs Connect Issue 4 (August 2013)

[…] arrival of the goods at the inland container terminal, the importer will clear the goods for another permissible customs procedure or for home use and pay the duties. This current position does not provide SARS with adequate information to determine any possible safety, security, fiscal and economic risk in relation to these goods before […]

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HS 2012

[…] FAQs ​The Explanatory Memorandum elaborates on specific changes included in the amendment of the Schedules to the Customs and Excise Act, 1964, such as the phase-down of duties in terms of agreements, technical amendments, etc. The FAQ document contains basic questions and answers on the topic. Explanatory Memorandum on HS 2012 FAQs on HS 2012 ​Amendment of […]

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Tariff Amendments 2023

[…] 2023 New! GG 48605 R.3413 Amen,dment to Part 1 of Schedule No. 2 by the insertion of various items under heading 204.05, in order to impose anti-dumping duties on frozen potato chips originating in or imported from Belgium, Germany and the Netherlands, classifiable under tariff subheadings 2004.10.21 and 2004.10.29 – ITAC Report 706 Notice […]

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Malt Beer

WHAT IS IT? Malt Beer may generally be defined as “clear beer made from malt with an alcoholic strength of usually between 3 and 6 per cent per volume” and is subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU). WHO IS IT FOR? Excise Duty on Malt […]

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