Customs Updated:
31 Jul 2017

Tariff Book (S1 P1)
Taxation in South Africa 2018

On 23 January the South African Revenue Service (Sars) legal counsel published the 116-page “Taxation in South Africa 2018” manual. According to the preface, the general guide provides an overview of the most significant tax legislation administered by the Commissioner for Sars, namely, the Income Tax Act; Value-Added Tax Act; Customs and Excise Act, 1964; Transfer Duty Act; Estate Duty Act; Securities Transfer Tax Act; Securities Transfer Tax Administration Act; Skills Development Levies Act; Unemployment Insurance Contributions Act; Employment Tax Incentive Act; and Tax Administration Act.

Customs is covered in Chapter 12, across 13 pages, whilst Chapter 13 is devoted to excise duties - rates across three pages. Even if you are a customs and excise specialist you would still derive value in reading through the 16 pages.

There were no new duty or tariff announcements in the latest Government Gazette.

-Riaan de Lange