Customs

Exemption of Ship Stores from the Payment of Duty - Comment due

On 27 November the South African Revenue Service (SARS) published draft amendments to the Rules under Sections 21 to the Customs and Excise Act, 1964 relating to the exemption of ship stores from the payment of duty on which comment is due by 04 December.

The amendments relate to:

  • Draft amendments to Rules under Sections 21 to the Act, 1964 – Special Shops for Diplomats
  • Draft amendments to Schedule No.4 to the Act, 1964 - Goods for Head of States
  • Form DA 185.4B4 - Licensing Client Type 4B4 – to the Act, 1964 – Special Storage Warehouse

Copies of the draft amendments are accessible at:

https://www.sars.gov.za/AllDocs/LegalDoclib/Drafts/LPrep-Draft-2020-63%20-%20Draft%20rule%20Special%20shops%20for%20diplomats%20-%2020%20November%202020.pdf

https://www.sars.gov.za/AllDocs/LegalDoclib/Drafts/LPrep-Draft-2020-64%20-%20Draft%20amendment%20in%20Schedule%20No%204%20Goods%20for%20Head%20of%20States%20-%2020%20November%202020.pdf

https://www.sars.gov.za/AllDocs/LegalDoclib/Drafts/LPrep-Draft-2020-64a%20-%20DA%20185.4B4%20%E2%80%93%20Special%20Storage%20Warehouse%2020%20November%202020.pdf

Story by: Riaan de Lange

SA Customs Buzz