Search Results for: duties – Page 8

Penalty-Interest Rates

If the Transfer Duty is not paid within the period allowed, a penalty/interest will be payable in addition to the unpaid Transfer Duty.   Date from % Calculated on the Duty Payable 01 January 1950 – 19 March 1963 12% per year calculated on a daily basis From 20 March 1963 to 30 June 1982 […]

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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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Other Fermented Beverages

WHAT IS IT? Other Fermented Beverages (OFB) is produced the same as Wine and Vermouth but from other fruit types; not grapes.   If this product is consumed within the Southern African Customs Union (SACU), Excise Duty must be paid. WHO IS IT FOR? Excise Duty on OFB is payable by manufacturers of this product throughout […]

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Traditional African Beer

WHAT IS IT? Traditional African Beer may generally be defined as “non-clear beer made from sorghum or malt with an alcoholic strength of usually less than 5 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 […]

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Travellers

[…] such baggage can be subjected to the full inspection prior to detention of the goods for commercial clearance purposes towards VAT and duty collection.    Payments of duties or taxes The payments of any duties, taxes, deposits or penalties due to Customs can be made in cash, by debit or credit card: A person […]

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Tobacco Products

WHAT IS IT? Tobacco Products include Cigarettes, Cigars, Cigarette Tobacco and Pipe Tobacco and are subject to the payment of Excise Duty if consumed within the Southern African Customs Union (SACU).  WHO IS IT FOR? Excise Duty on Tobacco Products is payable by manufacturers of these products throughout the SACU.  WHAT STEPS MUST I TAKE? […]

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High Court: 2004-2000

[…] Act, 1964 ​Seizure; security for costs; special circumstances ​20 July 2000 ​Jonathan Paul Stoner ​Customs and Excise Act, 1964 ​Rebate item 407.08; entitlement to full rebate of duties; ss.88(1)(c), 89 and 93 ​30 August 2000 ​Marble Vervoer CC ​Doeane- en Aksynswet, 1964 ​Artikels 75 en 96; landbou; dieselterugbetalings; woordomskrywings van ‘van landbou’ en ‘vervoer in […]

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Estate Duty Agreements

The purpose of the agreements between the two tax administrations of two jurisdictions is to enable the administrations to eliminate double taxation in relation to estate duty.     Status Overview​ Update​s included up to- ​ ​Status Overview of all Estate Duty Agreements 13 March 2014  ​Jurisdiction ​Date of Entry into Force ​Date of Termination ​Canada ​ […]

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Supreme Court of Appeal: 2007-2005

[…] 1964 ​Costs, provisional order, distinct ground of appeal ​25 September 2007 ​Progress Office Machines CC ​Customs and Excise Act, 1964 ​Sections 55 to 57; Schedule No. 2; anti-dumping duties; sunset review; calculation of period ​26 November 2007 ​Airworld CC & JH Retief (Com) Inter CC ​Income Tax Act, 1962 ​Secondary Tax on Companies (STC); when […]

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