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SECTION 103 OF THE CUSTOMS AND EXCISE ACT 91 OF 1964: SARS IS GETTING “PERSONAL”
Although section 103 of the Customs and Excise Act 91 of 1964 (“the Act”) is not a new provision, SARS’ reliance on the provision has become increasingly prominent.
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WINE AND ALCOHOLIC BEVERAGE MANUFACTURING: REGULATORY REQUIREMENTS TO BE AWARE OF
When deciding to manufacture wine and other alcoholic beverages in South Africa, manufacturers need to be aware of the regulatory requirements and potential penalties for failing to comply with these requirements.
COMPLIANCE: A REMINDER FOR IMPORTERS
Those operating within the South African customs and/or excise sphere will know that the Customs and Excise Act 91 of 1964 (“the Act”) requires importers and their agents to self-regulate.
TARIFF WARS: WHAT THE WTO!
The General Agreement on Tariffs and Trade (“GATT”), established in 1947, was a multilateral agreement aimed at reducing or eliminating trade barriers, thus promoting international trade.
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