On 22 September 2020, the South African Revenue Service announced the publication of its “Taxation in South Africa 2020/21”. Of relevance is Chapter 12, ‘Customs’ and Chapter 13 “Excise duties and levies” from pages 79 to 95.
12. Customs, 12.1 Introduction, 12.2 Trade agreements, 12.3 Duties, 12.3.1 Customs duty, 12.3.2 Excise duties and levies, 12.4 Value-added tax on imported goods, 12.5 Customs value, 12.6 Clearance declarations, 12.6.1 Rebates allowed on importation of goods, 12.7 Persons entering South Africa, 12.7.1 Goods imported without the payment of customs duty and which are exempt from value-added tax, (a) Goods imported by persons who are not residents of South Africa, (b) Goods imported by persons who are residents of South Africa, (c) Limits on certain goods, (d) Children under 18 years of age, (e) Crew members, 12.8 Declarations on single administrative document, 12.9 Goods accepted at appointed places of entry, 12.10 Cargo entering South Africa, 12.11 State warehouses, 12.12 Importation of household effects by immigrants or returning residents, 12.13 Motor vehicles , and 12.14 Motor vehicles imported on a temporary basis.
13. Excise duties and levies, 13.1 Specific excise duties (Part 2A of Schedule 1 to the Customs and Excise Act), 13.2 Ad valorem excise duties (Part 2B of Schedule1 to the Customs and Excise Act), 13.3 Fuel levy and Road Accident Fund levy (Parts 5A and 5B of Schedule 1 to the Customs and Excise Act), 13.4 Environmental levy, (a) Plastic bags (Part 3A of Schedule 1 to the Customs and Excise Act), (b) Non-renewable electricity generation (Part 3B of Schedule 1 to the Customs and Excise Act), (c) Electric filament lamps (Part 3C of Schedule 1 to the Customs and Excise Act), (d) Carbon dioxide emissions of motor vehicles (Part 3D of Schedule 1 to the Customs and Excise Act), (e) Tyre environmental levy (Part 3E of Schedule 1 to the Customs and Excise Act), (f) Carbon emissions (Part 3F of Schedule 1 to the Customs and Excise Act), 13.5 Health promotion levy, and 13.5.1 Sugary beverages levy (Part 7A of Schedule 1 of the Customs and Excise Act).
The Publication is accessible at:
https://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-Gen-G01%20-%20Taxation%20in%20South%20Africa.pdf
Story by: Riaan de Lange
