Customs has recently published draft rules which it proposes inserting under sections 40 and 41. The draft rules provide guidance on how to adjust a bill of entry when transfer pricing impacts the customs value declared.
The express parcel industry provides rapid, reliable and flexible delivery services on a global scale, responding to delivery requests on demand, carrying out door-to-door transportation of goods, and even handling customs clearance when crossing international borders. Unfortunately, the Customs & Excise Act 91 of 1964 (“the Act”) does not currently adequately cater for simplified clearances for the express parcel industry.
As of 1 August 2025, Americans will be paying a 30% higher rate of import duty on goods of South African origin.
As has been recently reported in the media, a prime focus of SARS is the illicit fuel trade, which, according to a recent SARS media report, is “driven by organised criminal networks that smuggle and illegally adulterate fuel.”
Some may say that our law allows for the public to participate in the legislative process. Others would say that our law requires the public to participate.
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.
The South African Revenue Service (“SARS”) has been cracking down on compliance in respect of petroleum products, including the provision of bunkers to foreign going vessels.
Back in 2015 we received calls from a few distraught women who had fallen victim to a scam involving a supposed parcel at customs. It seems that the criminals are still reaping the rewards of this scam, as many women are still being caught by these criminals.
From 1 April all taxable goods or services are subject to 15% VAT. Goods entered for home consumption on or after 1 April 2018 will be subjected to the higher VAT rate.
As has been widely publicized, licensing and registration is no longer going to be introduced as the first phase of implementation of the new Customs Legislation.
SARS Customs rely on importers to declare the correct tariff heading and dutiable amount on their SAD500. Some importers try to avoid paying what is legitimately due in customs duty and VAT by misdeclaring the tariff code and / or customs value.
The launch of a pilot programme aimed at cutting delays in the issuance of Letters of Authority.
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