HS 2012
1 January 2012 marked the implementation of the 2012 version of the Harmonized System (HS) Nomenclature. The changes in HS 2012 reflect the amendments to the nomenclature appended to the
1 January 2012 marked the implementation of the 2012 version of the Harmonized System (HS) Nomenclature. The changes in HS 2012 reflect the amendments to the nomenclature appended to the
The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments
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
All Exempt institutions MUST annually submit an IT12EI – Return of Income Tax Exempt Organisations – External Form income tax return. The income tax return enables the
The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered
The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery. High Court
What’s New? 11 November 2024 – Customs Status Response Message Codes 26 October 2020 – Customs Procedure Codes (CPC) What is Goods Declaration? Importers and exporters
Introduction An estate can arise due to various circumstances. In the context of natural persons, it consists of a deceased estate and/or an insolvent
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 Notices
These guides are issued in terms of the Tax Administration Act, 2011. These guides are neither “official publications” as defined in the Act, nor are they binding
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