Customs and Excise

Customs Legislation

• Customs and Excise Act
• Tariff Books
• Tariff Amendments
• Rule Amendments

Customs Guides

• Reference Guide To Ad Valorem Excise Duty
• Customs and Excise Valuation Guide

Customs Publications

• All Publications
• Single Administrative Document
• Stakeholder Relations
• Terms of Reference

SARS Correspondence

• Application of Information Technology
• Clearance and other Customs Formalities
• Customs Control
• Customs Warehouses and Free Zones
• Deferred Payment of Duties and Taxes
• Drawback
• Exportation
• Formalities prior to the Lodgement of the Goods Declaration
• General Principles
• Indirect Taxes
• Information and Decision Rulings
• Mandatory Electronic Submission
• Origin
• Payment of Duties and Taxes
• Processing
• Relief from Imports Duties and Taxes
• Review of Risk Associated with Reduction in Security
• Irregular Removal of 2nd Hand Vehicles in Bond

Procedure

• Clearance and Other Customs Formalities
• Customs Control
• Frequently Asked Questions - Customs Valuation
• Customs Warehouses and Free Zones
• Duties and Taxes
• Exportation
• Dissemination of Trade Data
• Importation
• Indirect Taxes
• Origin
• Information and Decision Rulings
• Mandatory Electronic Submission
• Origin
• Reference Guide Rebate Item 470.03
• Processing
• Policy on Securities (annexures attached)
• Temporary Admission
• Transit
• Travellers

Excise

• SARS Excise Page
• SARS Publications
• Ad Valorem
• Beer
• Diamonds
• Environmental Levy
• Fuel
• Motor Industry Development Programme
• Other Fermented Beverages
• Refunds and Drawbacks
• Spirits
• Terms of Reference
• Tobacco
• Traditional African Beer Industry
• Wine