On 08 February 2023, the South African Revenue Service (SARS) announced the publication of its 11-page “Customs Duty Implications on Imported Goods”.
The Guide intends to assist you in determining your customs duty implications on imported dutiable goods. It excludes “excisable goods” specified in Part 2 of Schedule No.1 to the Customs and Excise Act, 1964 imported into or manufactured in the Republic of South Africa and goods imported through the post and by travellers:
- Part 2A of Schedule No1. To the Act, 1964 :Specific Excise Duties on Locally Manufactured or on Imported Goods of the Same Class or Kind; and
- Part 2B of Schedule No.1 to the Act, 1964: Ad Valorem Excise Duties on Locally Manufactured Goods or on Imported Goods of the Same Class or Kind.
The Guide does not go into comprehensive technical and legal detail and should therefore not be used as a legal reference. Furthermore, the Guide has no binding legal effect.
www.sars.gov.za/legal-counsel/legal-counsel-publications/find-a-guide/customs-and-excise/