Animal or vegetable fats and oils and their cleavage products. Jet customs tariff electronic south african customs tariff. Customs and excise act 91 of 1964 south african government. Itac was established through an act of parliament, the international trade administration act 71 of 2002, w. The jacobsens harmonized customs tariff book is designed for individuals in the import and export industry. Sea produce taken by a ship recognized as a ship of south african nationality fish, crustaceans, molluscs, birds and any other marine or other animals of any nature and parts of and products derived or manufactured from such fish, crustaceans, molluscs, birds or animals taken from. Dec 14, 2018 that means south africas monetary and exchange policy is transmitted across sacu. Customs sa, a division of sars, requires importers to. Customs duty tariffs we offer the following services. Export help hs classification codes the hs in south africa. There is an additional specific excise duty which is imposed on most luxury items. Tariff classification of goods is one of the more complex issues under the customs and excise act. Schedules to the customs and excise act, 1964 tariff book this page contains schedules nos. It provides for a common external tariff and a common excise tariff to this common customs area.
Double taxation agreements dtas and protocols updated. For schedules to the customs and excise act, 1964 tariff book go to. Jan 17, 2019 imports from outside the union are subject to a common tariff rate based on the harmonized system of import classification. Furthermore, sacus transport network is well connected, and the domestic legal regimes share common law and romandutch traditions. Editorial nigerias customs and excise tariff book for the period 20082012 has been presented. A searchable database of the harmonized system is available at cargo info. This site is like a library, use search box in the widget to get ebook that you want. This order carries over the rates of excise and excise equivalent duty set out under the customs and excise act 1996, amended as stipulated in the customs and excise act 2018. South africa levies and collects most of the customs and excise duties for the other members and then pays each a share, based on an established formula.
Jet customs tariff jet tariff is the original electronic south african customs tariff and boasts a huge range of benefits. This article focuses on customs duty in south africa, including the role and status of the south african customs union sacu. Excise duties are payable by manufacturers of the following products and are levied throughout the southern african customs union sacu, consisting of the republic of south africa, the republic of botswana, the kingdom of lesotho, the republic of namibia and the kingdom of swaziland. Read about the types of licences youll need if you have excisable items, how to lodge your excise entry, claim excise duty remission or refund, pay excise duty and other charges, apply for excise duty credit or drawback, moving excisable items and. Malawi customs and excise tariff 20182019 malawi revenue. Sacu countries have a single customs territory with no customs duties between them. The excise rate will be lowered by a 10% differential to the spirits excise tariff. A complete import and export declaration form must be completed which our south africa customs broker can assist you with. Jacobsens harmonized customs and excise tariff book a complete reference to the harmonised customs tariff including schedules 16 of the customs and excise act and all relevant customs legislation. Jacobsens harmonized customs tariff this indispensable reference work is designed for individuals in the import and export industry. Southern african customs union sacus trade and tariff. Temporary permits will not be issued in respect of firearms imported on behalf of other persons. South african customs and excise welcome to south africa.
Republic of south africa customs and excise amendment bill as introduced in the national assembly proposed section 75. External excise policy manage diesel refund calculations. Includes south african harmonized system codes up to 8 digits with article descriptions. We are the leading resource for freely available legislation in south africa and are used daily by thousands of professionals and industry leaders. L duties on goods to which the free trade agreement between efta states and the south. They are levied on imported goods with the aim of raising revenue and protecting the local market. Jet tariff is always completely uptodate and even has two display types to choose from, the classic jet tariff, or retro jet tariff for those who prefer the look of a customs tariff book. Welcome to the sacu website southern african customs union.
South african customs have adopted what is known as the harmonized system which is a uniform system also utilized by all international trading nations. May 08, 2019 as a member of the common custom area ccu along with south africa, lesotho, swaziland and namibia, botswana follows common tariffs of ad valorem customs duty, excise duty as well as surcharges and other duties. Foreign exporters are strongly encouraged to seek a local agent for customs clearance with a good understanding of south african legislation. Customs duty is levied on imported goods based on the value of the goods. Temporary out of stock estimated delivery within 15 days. No 2, part 2 that would be payable on importing goods into south africa. South african revenue service sars has about 90 000 product codes that strictly apply to all imports. A complete reference to the harmonised customs tariff including schedules 16 of the customs and excise act and all relevant customs legislation.
Sars has published the south african revenue service service charter. The order includes the excise and excise equivalent duties table that will apply from 1 october 2018. For an electronic version of south africas customs and excise act, courtesy of the south african revenue service sars, kindly click the link below. Its aim is to maintain the free interchange of goods between member countries. The electronic versions of these schedules were developed to provide stakeholders with easy access to the relevant duties and levies applicable to all goods imported into, manufactured locally in. Excise duties are also imposed on similar goods that are produced in south africa. Its headquarters are in the namibian capital, windhoek. Comprehensive and practical analysis of the provisions of the customs and excise act and rules. Because south africa is a member of the southern african customs union sacu, the practical reality is that any dumping and anti dumping investigation assumes a sacu wide ambit, and local industry which is being harmed or threatened with harm refers to the specific industry in the sacu region, not just south africa. Page 19 customs control and sars role customs movement of goods and people entering or exiting the border of south africa imports air, sea, road, rail or post. Excise is a tax on alcohol, fuel and tobacco products. Jacobsens harmonized customs and excise tariff book. Most goods imported or exported are subject to south african customs duties. Schedule no 1 part 2b, ad valorem excise duties and ad valorem customs duties on imported.
Besides providing a fully searchable database of south african tariffs, they provide a list of rebates and a host of help topics, including. This revised edition of 2008 of the excise management and tariff act, cap. Customs and excise tariff handbook download ebook pdf, epub. Customs tariff investigations, trade remedies and import and export control falls within the. Customs vat, customs duty, duty 12b ad valoremexcise duties on imports.
Bright okogu, directorgeneral, budget office of the federation, the new tariff. Jet customs tariff hs2012 is used by thousands of importers, exporters, embassy trade desks, clearing and forwarding agents and many others, who are serious about their international business. Cliffe dekker hofmeyr customs and excise highlights. All customs and excise collected in the common customs area are paid into south africas national revenue fund. Amended by south african revenue service act 34 of 1997. As a member of the common custom area ccu along with south africa, lesotho, swaziland and namibia, botswana follows common tariffs of ad valorem customs duty, excise duty as well as surcharges and other duties. All sacu member states use similar customs and excise legislation.
Customs tariff downloads customs and excise downloads. Declaration by a natural person on change of residence to the republic with regard to household furniture, other household effects and other removable articles, including equipment necessary for the exercise of the calling, trade. Any amount of duty payable shall be calculated to the nearest cent. These comprise investigations of increases in ordinary customs duties. It is structured in a comprehensive manner and can be used by both the seasoned clearing agent as well as the novice. E it enacted by the parliament of the republic of south africa, as. Ij rates of duty specified in the tree columns, general, eu and sadc of part 1 of schedule no. The south african brandy industry has welcomed governments decision to introduce a differential excise tariff for potstill and vintage brandy, to be phased in over two years. Trader identification number tin licencing of customs clearance agents. Excise duties were first levied in south africa in 1878 5 years ago in what was then the cape colony, 200 years after customs duties were first imposed in the colony. Consult the canada tariff finder to explore tariff information of countries with which canada has a free trade agreement below you will find information about the tariffs that countries apply to exports from canada and other countries. Tariff classification relates to the proper classification of goods within the harmonized commodity description and coding system tariff book. It provides relating to customs and excise inter alia the.
For an electronic version of south africa s customs and excise act, courtesy of the south african revenue. Insertion of various rebate items applicable to heading 72. Ginamar customs consulting international trade south africa. Schedules to the customs and excise act, 1964 tariff book. The case dealt with the tariff classification of air conditioning machines imported into south africa. The work is structured in a comprehensive manner and can be used by both the seasoned clearing agent as well as the novice. Customs tariff investigations, trade remedies and import and export control falls within the domain of the international trade administration commission of south africa itac.
Cyprus integrated tariff system is a webbased tariff system which provides flexible and comprehensive functionality allowing community and national legislation to be applied. Beer from at least 75% local materials excluding water 60%. Botswana, eswatini formerly swaziland, lesotho, namibia and south africa. Part a protocol 1 concerning the definition of the concept of originating products and the methods of administrative cooperation of the agreement on trade, development and. K duties on goods to which the protocol on trade of the sadc relates. Service established by section 2 of the south african revenue service act. Interestingly, sacu is the worlds oldest customs union and has its origin in a convention held in 1889 between the. Jacobsens harmonized customs and excise tariff book van schaik. The tariff book indicates the normal customs duties schedule no 1, part 1, excise duties. Beer produced from barley grown and malted in uganda. Goodada helping south african importers and exporters with their duty taxes. Ginamar customs consulting international trade south africa customs and excise customs tariff classification customs valuation customs accreditation customs. The southern african customs union sacu is a customs union among five countries of southern africa.
Vat, duty and customs declarations for goods received by post or courier paying, collecting your goods, getting a refund and documents tax and customs for goods sent from abroad. This chapter gives an overview of customs vat, customs duty, duty 12b. Customs and duties namibia import, area, tariff, system. Jet imports the simple interface of jet logistics solutions enables you to prepare all permutations for imports sad quickly and simply. Annexure a, reflecting the customs and excise tariff book, pages 423 to 483. Jacobsens harmonized customs and excise tariff book lexisnexis. Heading cd article description statistical rate of duty subheading unit general eu efta sadc mercosur 02. In addition, excise duties are also imposed on selected imported goods. Application forms for permits are obtainable from the counselor agricultural technical services at south african missions. Schedules to the customs and excise act 1982 tariff book.
The commissioner for the south african revenue service v daikin air conditioning 1852017 2018 zasca 66 25 may 2018. On 22 november the south african revenue service sars published tariff amendments to schedules no 1 ordinary customs duty, no 4 general rebates of customs duties, fuel levy and environmental levy, no 5 specific drawbacks and refunds of customs duties, fuel levy and environmental levy, and no 6 refunds and rebates of excise duties, fuel levy and environmental. Customs and excise act, 1964 on behalf of a number of government departments, institutions or bodies, for example the national department of agriculture, the south african bureau of standards sabs, the south african reserve bank sarb, to name a few. This means a great deal of importing into and exporting from south africa, in the course of the conducting of business with other nations.
Explanatory notes to harmonised commodity description and coding system english afrikaans. The jacobsens harmonized customs tariff book, covers not only a list of customs duty and excise rates but also deals with rebates, refunds and drawbacks of customs duties, the south african customs and excise act, import and export control regulations, and the international trade administration act of south africa. Besides the customs duty amendments, the unit also administers various kinds of rebate and drawback provisions falling under schedules 3, 4, and 5 of the customs and excise act, 1964. Acts online provides legislation, including amendments and regulations, in an intuitive, online format.
Introduction in south africa, customs duty is levied on all products imported into sacu. In order to facilitate increased levels of such activity, the customs and excise act 91 of 1964 has been amended so as to allow for the relaxation of control over imports and exports. Customs duties are imposed by the customs and excise act 91 of 1964. They are usually calculated as a percentage of the value of the goods set in the schedules to the customs and excise act. Personal effects, sporting and recreational equipment, new or used, imported either as accompanied or unaccompanied baggage, for your own use during your stay. Customs tariffs are the tariff codes nominated by the customs department to each and every different movable product imported or exported. S 4, 21, 64, 119 amended by taxation laws amendment act 31 of 20. Sep, 2011 the jacobsens harmonized customs tariff book, covers not only a list of customs duty and excise rates but also deals with rebates, refunds and drawbacks of customs duties, the south african customs and excise act, import and export control regulations, and the international trade administration act of south africa. Goods imported from any sacu member states lesotho, namibia, south africa or. South africa customs import and export duty calculator. With acts you are guaranteed the latest and most up to date resource for your legislative needs.
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