South african customs and excise tariff book

South africa has an economic partnership agreement epa with the european union. After due process and on approval of the application, an excise licence is issued in respect of one line of product and expires on the 31st day of december next following the date of issue. Ginamar customs consulting international trade south. Duties on goods to which the preferential trade agreement between the common market of the south mercosur and the south african customs union. Customs vat, customs duty, duty 12b ad valorem excise duties on imports table 5.

A complete reference to the harmonised customs tariff including schedules 16 of the customs and excise act and all relevant customs legislation. South africa customs import and export duty calculator. 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. They are levied on imported goods with the aim of raising revenue and protecting the local market. 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. Sacu member states also apply identical excise duties and ad valorem customs duties as reflected in the relevant schedules of the respective member states customs and excise acts. Jet customs tariff jet tariff is the original electronic south african customs tariff and boasts a huge range of benefits. 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. Export help hs classification codes the hs in south africa. Imports from outside the union are subject to a common tariff rate based on the harmonized system of import classification. Licence fee payable as approved by nigeria customs service board with effect from january 2003 are as follows. Schedules to the customs and excise act, 1964 tariff book. A searchable database of the harmonized system is available at cargo info. Amended by south african revenue service act 34 of 1997.

External excise policy manage diesel refund calculations. Goods should be adequately marked for identification purposes so as to facilitate their passage through customs. Botswana, eswatini formerly swaziland, lesotho, namibia and south africa. Customs and excise act 91 of 1964 south african government. Comprehensive and practical analysis of the provisions of the customs and excise act and rules. The tariff book indicates the normal customs duties schedule no 1, part 1, excise duties schedule no 1, part 2a, ad valorem duties schedule. They provide insights into economic conditions, leading sectors, selling techniques, customs, regulations, standards, business travel, and more. All sacu member states use similar customs and excise legislation. This process was introduced at sars offices around the country in order to offer clients improved tracking and tracing of queries, as well as a. The southern african customs union sacu is a customs union among five countries of southern africa. Itac was established through an act of parliament, the international trade administration act 71 of 2002. Any enquiries regarding south african customs and excise which is not covered on this site may be directed to.

Jacobsens harmonized customs and excise tariff book. Sacu member states also apply identical excise duties and ad valorem customs duties. For further information south african revenue service south africa ministry of trade and industry. Jacobsens harmonized customs and excise tariff book lexisnexis. This publication is designed for both importers and exporters, with the aim of making clearing and forwarding easier for subscribers. Customs and duties namibia import, area, tariff, system. South africa is a member of the ata convention see. 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. Goodada helping south african importers and exporters with their duty taxes. This chapter gives an overview of customs vat, customs duty, duty 12b. Goods imported from any sacu member states lesotho, namibia, south africa or.

Tariff classification of imported goods issue 78 february 2006 tariff classification of goods is one of the more complex issues under the customs and excise act no. 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, or exported from, the republic. Tariff rates are detailed here and are part of the southern african customs union arrangement sacu. Welcome to the sacu website southern african customs union.

Customs duties are imposed by the customs and excise act 91 of 1964. The jacobsens harmonized customs tariff book is designed for individuals in the import and export industry. This means a great deal of importing into and exporting from south africa, in the course of the conducting of business with other nations. The tariff book indicates the normal customs duties schedule no 1, part 1. Its headquarters are in the namibian capital, windhoek. A complete import and export declaration form must be completed which our south africa customs broker can assist you with. All telephone calls to customs offices are routed automatically to the sars contact centre on 0800 00 7277. There is an additional specific excise duty which is imposed on most luxury items. Jet imports the simple interface of jet logistics solutions enables you to prepare all permutations for imports sad quickly and simply. Customs tariff investigations, trade remedies and import and export control falls. Excise or the excise means the east african customs and excise department. The legal regime regulating dumping anti dumping in south africa is encapsulated in. Sacu member states also apply identical excise duties and ad valorem customs duties as reflected in the relevant schedules of the respective. Sacu comprises south africa, botswana, lesotho, eswatini formerly swaziland and namibia and administers a common external tariff for third parties.

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. Jacobsens prohibited and restricted goods index, rules and. They are usually calculated as a percentage of the value of the goods set in the schedules to the customs and excise act. Schedules to the customs and excise act, 1964 tariff book this page contains schedules nos. Blue book botswana 370 customs and excise duty act cap. These tradediverting effects benefited south african manufacturers. A comprehensive index to prohibited and restricted goods. Tariff classification relates to the proper classification of goods within the harmonized commodity description and coding system tariff book. Customs and excise tariff handbook download ebook pdf. 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. 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. Tariff classification of goods is one of the more complex issues under the customs and excise act.

However meat, fish, tea, certain textile products and. For an electronic version of south africa s customs and excise act, courtesy of the south african revenue. 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. Schedules to the customs and excise act 1982 tariff book country codes country codes. However, similar to the 1910 agreement, south africa retained the sole decisionmaking power over customs and excise policies. Click download or read online button to get customs and excise tariff handbook book now. Includes south african harmonized system codes up to 8 digits with article descriptions. Besides providing a fully searchable database of south african tariffs, they provide a list of rebates and a host of help topics, including. Ginamar customs consulting international trade south africa customs and excise customs tariff classification customs valuation customs accreditation customs forfeiture customs penalties customs rulings import export permits customs. Southern african customs union agreement between the governments of the republic of botswana, the kingdom of lesotho, the republic of namibia, the republic of south africa and the kingdom of swaziland.

Heading cd article description statistical rate of duty subheading unit general eu efta sadc mercosur 02. Customs tariff investigations, trade remedies and import and export control falls within the domain of the international trade administration commission of south africa itac. Customs tariff downloads customs and excise downloads. E it enacted by the parliament of the republic of south africa, as. Jet customs tariff electronic south african customs tariff. Explanatory notes to harmonised commodity description and coding system english afrikaans. Goods with an ata carnet are exempt from duty fees and vat. Temporary out of stock estimated delivery within 15 days.