The South African Revenue Service (SARS) has released the following Customs and Excise Guides:
- Accreditation of Clients
- Customs Clearance and Valuation of Banknotes
- Customs Duty and Value-Added Tax Treatment of Goods forwarded Free as a Donation
- Customs Duty Implications on Imported Goods
- Customs Outward Processing Procedure
- Duty Exemption on Ships’ Stores Consumed in the Republic
- Export Duty on Scrap Metal
- Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events
- Overview of Manufacturing Rebate and Drawback Procedures
- Permission for Interruption of Transit of Goods through the Republic
- Recordkeeping – Imported and Exported Goods
- Special Shops for Diplomats
- Understanding the Customs & Excise Transitional Provisions
- Validity of Import Entries
- Value-Added Tax Levied on the Importation of Goods into South Africa
The Guides are accessible at:
www.sars.gov.za/legal-counsel/legal-counsel-publications/find-a-guide/customs-and-excise/