The South African Revenue Service has published a number of Customs and Excise Guides, which you can access to gain a better operational understanding.
The Guides, and dates of release are:
- Customs Clearance and Valuation of Banknotes [30 July 2021]
- Customs Duty and VAT Treatment of Goods forwarded Free as a Donation [27 January 2023]
- Customs Duty Implications on Imported Goods [08 February 2023]
- Duty Exemption on Ships’ Stores Consumed in the Republic [20 January 2021]
- Export Duty on Scrap Metal [30 July 2021]
- Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events [10 November 2021]
- Permission for Interruption of Transit of Goods through the Republic [31 May 2023]
- Recordkeeping – Imported and Exported Goods [30 March 2023]
- Understanding the Customs & Excise Transitional Provisions [20 June 2017]
- Validity of Import Entries [29 March 2023]
- VAT Levied on the Importation of Goods into South Africa [31 August 2022]