South african customs and excise tariff book

A complete reference to the harmonised customs tariff including schedules 16 of the customs and excise act and all relevant customs legislation. There is an additional specific excise duty which is imposed on most luxury items. However meat, fish, tea, certain textile products and. Goods should be adequately marked for identification purposes so as to facilitate their passage through customs. This process was introduced at sars offices around the country in order to offer clients improved tracking and tracing of queries, as well as a. However, similar to the 1910 agreement, south africa retained the sole decisionmaking power over customs and excise policies. Customs vat, customs duty, duty 12b ad valorem excise duties on imports table 5. A comprehensive index to prohibited and restricted goods. Includes south african harmonized system codes up to 8 digits with article descriptions. Jet customs tariff jet tariff is the original electronic south african customs tariff and boasts a huge range of benefits.

South africa has an economic partnership agreement epa with the european union. Sacu member states also apply identical excise duties and ad valorem customs duties as reflected in the relevant schedules of the respective. Botswana, eswatini formerly swaziland, lesotho, namibia and south africa. After due process and on approval of the application, an excise licence is issued in respect of one line of product and expires on the 31st day of december next following the date of issue. The southern african customs union sacu is a customs union among five countries of southern africa. Export help hs classification codes the hs in south africa. Licence fee payable as approved by nigeria customs service board with effect from january 2003 are as follows. Click download or read online button to get customs and excise tariff handbook book now. Explanatory notes to harmonised commodity description and coding system english afrikaans. These tradediverting effects benefited south african manufacturers. Goods with an ata carnet are exempt from duty fees and vat.

They are levied on imported goods with the aim of raising revenue and protecting the local market. They are usually calculated as a percentage of the value of the goods set in the schedules to the customs and excise act. All sacu member states use similar customs and excise legislation. The electronic versions of these schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in, or exported from, the republic. Imports from outside the union are subject to a common tariff rate based on the harmonized system of import classification.

External excise policy manage diesel refund calculations. Tariff classification relates to the proper classification of goods within the harmonized commodity description and coding system tariff book. South africa levies and collects most of the customs and excise duties for the other members and then pays each a share, based on an established formula. South africa customs import and export duty calculator.

Tariff classification of imported goods issue 78 february 2006 tariff classification of goods is one of the more complex issues under the customs and excise act no. This means a great deal of importing into and exporting from south africa, in the course of the conducting of business with other nations. Schedules to the customs and excise act, 1964 tariff book this page contains schedules nos. Sacu member states also apply identical excise duties and ad valorem customs duties. This chapter gives an overview of customs vat, customs duty, duty 12b. Goodada helping south african importers and exporters with their duty taxes. Schedules to the customs and excise act, 1964 tariff book. Jet customs tariff electronic south african customs tariff. South africa is a member of the ata convention see. Amended by south african revenue service act 34 of 1997. All telephone calls to customs offices are routed automatically to the sars contact centre on 0800 00 7277.

Jacobsens harmonized customs and excise tariff book. Heading cd article description statistical rate of duty subheading unit general eu efta sadc mercosur 02. The jacobsens harmonized customs tariff book, covers not only a list of customs duty and excise rates but also deals with rebates, refunds and drawbacks of customs duties, the south african customs and excise act, import and export control regulations, and the international trade administration act of south africa. Jacobsens prohibited and restricted goods index, rules and. Tariff classification of goods is one of the more complex issues under the customs and excise act.

The tariff book indicates the normal customs duties schedule no 1, part 1. In order to facilitate increased levels of such activity, the customs and excise act 91 of 1964 has been amended so as to allow for the relaxation of control over imports and exports. Ginamar customs consulting international trade south. The jacobsens harmonized customs tariff book is designed for individuals in the import and export industry. E it enacted by the parliament of the republic of south africa, as. Blue book botswana 370 customs and excise duty act cap. Comprehensive and practical analysis of the provisions of the customs and excise act and rules. Ginamar customs consulting international trade south africa customs and excise customs tariff classification customs valuation customs accreditation customs forfeiture customs penalties customs rulings import export permits customs. Sacu comprises south africa, botswana, lesotho, eswatini formerly swaziland and namibia and administers a common external tariff for third parties.

Itac was established through an act of parliament, the international trade administration act 71 of 2002. Tariff rates are detailed here and are part of the southern african customs union arrangement sacu. A searchable database of the harmonized system is available at cargo info. For an electronic version of south africa s customs and excise act, courtesy of the south african revenue.

Vat, duty and customs declarations for goods received by post or courier paying, collecting your goods, getting a refund and documents tax and customs for goods sent from abroad. Besides providing a fully searchable database of south african tariffs, they provide a list of rebates and a host of help topics, including. Welcome to the sacu website southern african customs union. Double taxation agreements dtas and protocols updated. Sacu member states also apply identical excise duties and ad valorem customs duties as reflected in the relevant schedules of the respective member states customs and excise acts. Jet customs tariff hs2012 is used by thousands of importers, exporters, embassy trade desks, clearing and forwarding agents and many others, who are serious about their international business. Customs duties are imposed by the customs and excise act 91 of 1964. A complete import and export declaration form must be completed which our south africa customs broker can assist you with.

Goods imported from any sacu member states lesotho, namibia, south africa or. Excise duties are payable by manufacturers of the following products and are levied throughout the southern african customs union sacu, consisting of the republic of south africa, the republic of botswana, the kingdom of lesotho, the republic of namibia and the kingdom of swaziland. Jacobsens harmonized customs and excise tariff book lexisnexis. Customs tariff investigations, trade remedies and import and export control falls within the domain of the international trade administration commission of south africa itac. Most goods imported or exported are subject to south african customs duties. The legal regime regulating dumping anti dumping in south africa is encapsulated in. This publication is designed for both importers and exporters, with the aim of making clearing and forwarding easier for subscribers. Customs and excise tariff handbook download ebook pdf.

Any enquiries regarding south african customs and excise which is not covered on this site may be directed to. Customs tariff downloads customs and excise downloads. Customs and excise act 91 of 1964 south african government. They provide insights into economic conditions, leading sectors, selling techniques, customs, regulations, standards, business travel, and more. Customs tariff investigations, trade remedies and import and export control falls. The tariff book indicates the normal customs duties schedule no 1, part 1, excise duties schedule no 1, part 2a, ad valorem duties schedule. As a member of the common custom area ccu along with south africa, lesotho, swaziland and namibia, botswana follows common tariffs of ad valorem customs duty, excise duty as well as surcharges and other duties. Excise duties were first levied in south africa in 1878 5 years ago in what was then the cape colony, 200 years after customs duties were first imposed in the colony. Customs and duties namibia import, area, tariff, system. Jet imports the simple interface of jet logistics solutions enables you to prepare all permutations for imports sad quickly and simply. Southern african customs union agreement between the governments of the republic of botswana, the kingdom of lesotho, the republic of namibia, the republic of south africa and the kingdom of swaziland. Excise or the excise means the east african customs and excise department. Temporary out of stock estimated delivery within 15 days. Schedules to the customs and excise act 1982 tariff book country codes country codes.