Search Results for: duties – Page 9

Media Release Archive 2009

[…] new legislative framework relating to the customs control over people and goods moving across the borders of the Republic and the imposition, assessment and collection of customs duties.   Release of the Draft Tax Administration Bill for Public Comment – 30 October 2009 Pretoria, 30 October 2009 – The South African Revenue Service (SARS) […]

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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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Stamp Duty

The Stamp Duties Act, 1968 (Act No. 77 of 1968) was repealed with effect from 1 April 2009. It should be noted that all lease agreements executed on or after to this date are not liable to Stamp Duty.

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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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Customs: Inbound and outbound duty and tax-free shops

16 February 2024 – The internal and external policies for inbound and outbound duty and tax-free shops have been updated to align with Section 38 (1)(a) of the Customs and Excise Act.  The section specifies that goods entered or cleared may be placed under a Customs warehouse regime, for purposes of being sold in a […]

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Changes to Duty and Tax Free shops

20 April 2021 – Transitional arrangements for inbound duty and tax free shops in addition to the already existing outbound duty and tax free shops, came into force on 5 June 2009. In this revision, the transitional arrangements are removed as they are no longer required. For more information, see the Inbound and Outbound Duty […]

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