Mar 19, 2015 in a recent commentary about tax proposals for the 2015 south african budget, accounting firm pwc slammed the revenuesharing formula agreed to by the southern african customs union sacu. In the customs tariff book book listing all traded items and their duties each item is classified by a tariff code or hs code that is the same throughout the world. Out of approximately 6 650 tariff lines in the south african version of the international harmonised commodity description and coding system, there are 276. However, there may also be import barriers that are not based on the levy of duties. Therefore, african governments decided to build a tax system. Each tariff code is associated with a specific duty tax.
In fulfilment of the requirements for the degree of. Make sure all considerations are taken into account. Customs threshold from which tariffs are required import goods with a value up to 500 zar are exempt of duty and vat. Customs duty tariffs we offer the following services. Import export calculators trade logistics vat, import. In 1984 the members of the world customs organization wco adopted the harmonised commodity description and coding systems more commonly referred to today as the harmonised system or simply the hs. The handbook on customs clearance hereinafter referred to as the handbook is presented by the general department of customs and excise hereinafter referred to as the gdce in collaboration with mr. In the customs tariff it is possible to search for tariff headings or text and display immediately information on duties and charges as well as information on permits, prohibitions and other particulars connected with a tariff heading. The following list sorts countries according to their weighted mean applied import duty on all products. Temporary permits will not be issued in respect of firearms imported on behalf of other persons.
Itac was established through an act of parliament, the international trade administration act 71 of 2002, which came into force on 1. However, there may also be import barriers that are not based on the. Customs fees for importing products into south africa insaka. The framework of the external tariff is the 2column harmonised commodity coding and description system hs. Customs tariff downloads customs and excise downloads.
Failure to correctly classify goods within the tariff book could result. International trade administration commission of sa trade. Click download or read online button to get customs and excise tariff handbook book now. Customs vat, customs duty, duty 12b ad valorem excise duties on imports table 5. Home japans tariff schedule statistical code for import. The harmonized commodity description and coding system, also known as the harmonized system hs of tariff nomenclature is an internationally standardized system of names and numbers to classify traded products. In south africa, the international trade administration commission itac or commission is the authority responsible for tariff amendments. South africa customs import and export duty calculator. Because of the uruguay round in 1994, south africa reformed and simplified its tariff structure. Consult the canada tariff finder to explore tariff information of countries with which canada has a free trade agreement below you will find information about the tariffs that countries apply to exports from canada and other countries. Customs duties are imposed by the customs and excise act 91 of 1964.
These comprise investigations of increases in ordinary customs duties. Itac annual performance plan 201920 itac strategic plan 201516 201920 technical. This site is like a library, use search box in the widget to get ebook that you want. Export help hs classification codes the hs in south africa.
Customs tariffs guide to importing into south africa. When the effectively applied rate is unavailable, the most favored nation rate is used instead. This chapter gives an overview of customs vat, customs duty, duty 12b. Once the goods to be imported has been identified, particulars can be provided to south african revenue service customs at tel. Customs tariff investigations, trade remedies and import and export control falls within the domain of the international trade administration commission of south africa itac. These formulae operate on the premise that south african domestic prices. Besides providing a fully searchable database of south african tariffs, they provide a list of rebates and a host of help topics, including. For an electronic version of south africa s customs and excise act, courtesy of the. The npas tariff ook sets out the various tariffs that are charged by the npa to maintain and develop the south african port system. Jet imports the simple interface of jet logistics solutions enables you to prepare all permutations for imports sad quickly and simply. During this period he gained invaluable experience in every aspect of customs and excise matters. In addition, excise duties are also imposed on selected imported goods.
Paulina mbala elago, and the director for economic diplomacy at the. This geographic focus and commitment to developing deep relationships with clients and. World customs organization topics nomenclature and classification of goods resources national and international customs tariff sidebar menu index of topics, instruments and tools. We are pleased to inform you that the saeec has purchased the complete volume of the latest harmonized commodity description and coding system explanatory notes fifth edition, plus the jacobsens tariff book for importing goods into south africa about hs codes. Access has also been opened to a web customs tariff contained in a data bank. Approved tariff strategy for the south african port system. The tariff book indicates the normal customs duties schedule no 1, part. Notwithstanding these reforms, importers have complained that the tariff schedule remains unduly complex, with nearly forty different rates. The fifth columns contain applicable common external tariff rates. Ftw reported that sars aims to launch the new customs legislation during the first half of 2017.
Please consult data on tariffs in south africa provided by the world trade organisation. Please note, this page no longer includes the act of the customs tariff. Guide to calculating import import export license south. The customs duties and vat payable will be calculated based on the rate of duty dictated by the specific tariff code. The east african community eac council of ministers the council have agreed on changes to the eac customs management act, 2004 eaccma and the eac common external tariff eac cet.
They are usually calculated as a percentage of the value of the goods set in the schedules to the customs and excise act. Excise duties are also imposed on similar goods that are produced in south africa. Wto launches revamped wto data portal and new api portal. The southern african customs union sacu comprises botswana, lesotho, namibia, swaziland blns and south africa. Schedules to the customs and excise act, 1964 tariff book this page contains schedules. The customs and excise tariffs order hereinafter referred to as the principal order is amended, in part iii of the first schedule by.
Html pdf 36 kb chapter 7 edible vegetables and certain roots and tubers. Jet customs tariff electronic south african customs tariff. Sars seeks to further the south african governments aim of growing the. The new tariff, which was triggered on july 11 but published on sept. Tariff rates have been reduced from a simple average of more than 20% to an average of 5. If you have a problem accessing the below tariff files, please refer to our document formats page. Hiroshi suzuki, ceochief economist, business research institute for cambodia bric. The southern african customs union sacu consists of botswana, lesotho, namibia, south africa, and eswatini. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. The international trade administration commission of south africa itac is a schedule 3a public entity established in terms of. Customs and excise tariff handbook download ebook pdf, epub. After 2016, the quantity shall increase by 150 metric. Without further ado, please find the selected highlights from the customs and excise environment below.
Jet tariff is always completely uptodate and even has two display types to choose from, the classic jet tariff, or retro jet tariff for those who prefer the look of a customs tariff book. You can use this to look up the duty tax you will be liable to. Calculate your vat and import duties before your goods arrive at customs. Sacu was established in 1910, making it the worlds oldest customs union. 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. Sars defines approximately 90,000 product tariff codes that are. One hundred years of antidumping in south africa by gustav brink. To stop illegal textile shipments from entering south africa, customs have instituted stringent but. Customs and excise highlights south african tax guide. Hundred years of antidumping in south africa 1 customs tariff act 1914 was not very detailed as regards dumping, it defined normal value as. The tariff book indicates the normal customs duties schedule no 1, part 1, excise.
It came into effect in 1988 and has since been developed and maintained by the world customs organization wco formerly the customs. 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. Administration commission of south africa increased the general rate of customs duty between 2015 and 2016 on various steel products from free of duty to 10 per cent ad valorem, conditional upon reaching agreement with the producers that such tariff protection does not lead to inflated increases in. Beer produced from barley grown and malted in uganda. Know what your trade is costing you in vat, import duties, insurance, foreign exchange and other useful tools. Standard tariff south africa effective date 16th april 2018 dear valued client, standard chartered has operated for over 150 years in some of the world s most dynamic markets in asia, africa and the middle east.
Explanatory notes to harmonised commodity description and coding system english afrikaans. If you find errors or omissions in those files, or continue to have difficulty opening them, please report the problem. E sea produce taken by a ship recognized as a ship of south african nationality f time of importation of certain goods g abbreviations and symbols. Most goods imported or exported are subject to south african customs duties. Jacobsens harmonized customs and excise tariff book. The jacobsens harmonized customs tariff book is designed for individuals in the import and export industry. Effectively applied tariff rates at the six and eightdigit product level are averaged for products in each commodity group. All sacu member states use similar customs and excise legislation. The document can be found on the department of justice website at customs tariff s. Nov, 2015 a presentation by beyers theron, customs modernisation strategy and design executive, south african revenue authority, south africa. Ginamar customs consulting international trade south africa. South africa has preferential trade agreements with the european union eu, mercosur, the european free trade area, and sacu. South africa first imposed antidumping duties on u.
The fourth column contains units of quantity for use when reporting statistics based on the harmonized system. Where do i find the latest import and export tariffs and information on. Ginamar customs consulting was founded by eugene marais during october 2003. Goodada helping south african importers and exporters with their duty taxes. Import duties are imposed to protect local producers. The east african community amends customs duties and common.
The handbook comprises schedule 1 with duty rates under the threeband tax structure and schedule 2. The southern african customs union sacu countries have a common external tariff cet, which means that no customs or import duties or taxes are levied between the member countries of the customs union. In this blog post, youll find out how to know what customs fee there will be for your imported product. South africa this week remained on high alert as us president donald trump pressed ahead with his plans to introduce steep global import tariffs. Customs tariffs are the tariff codes nominated by the customs department to each and every different movable product imported or exported. Welcome to the sacu website southern african customs union. Failure to correctly classify goods within the tariff book could result in either under or over payment of customs duties and valueadded tax vat on importation. Itac was established through an act of parliament, the international trade administration act 71 of 2002, which came into force on 1 june 2003. South africa is a contracting party to the general agreement on tariffs and trade gatt and is a member of the world trade organisation wto.
Tariff classification relates to the proper classification of goods within the harmonized commodity description and coding system tariff book. They are levied on imported goods with the aim of raising revenue and protecting the local market. The current approach to the setting of tariffs requires firstly a determination of the total amount of revenue required to fulfil the functions listed above. Delivered during african ports evolution 2015 in durban, south africa. If you have a problem accessing the tariff files below, please refer to our document formats page. The tariff book indicates th e normal customs duties schedule no 1, part 1, excise. The level of customs duties is a direct indicator of the openness of an economy to world trade. Before we delve into the first customs and excise instalment of 2017, we would like to wish you a happy and prosperous new year.
Customs duty amendments t ariffs this pamphlet is designed to introduce south africa s customs tariff amendment system. Free tariff and hs code assistance to saeec members. Customs south africa customs sa, a division of sars, requires. Exemption notifications for import of goods under various export. A complete reference to the harmonised customs tariff including schedules 16 of the customs and excise act and all relevant customs legislation. However meat, fish, tea, certain textile products and.
As a member of sacu, south africa applies the sacu common external tariff. Schedules to the customs and excise act, 1964 tariff book. Community, and the southern african customs union sacu. The sacu secretariat is located in windhoek, namibia. Joint wcoimo statement on the integrity of the global supply chain. Customs and excise tariff handbook download ebook pdf. Know what your total shipment will cost you before it lands.
In 2015, south africa agreed to a tariffrate quota trq with the united states to allow the import of 65,000 tons per year of bonein chicken leg quarters free of the antidumping duties. When importing products into south africa you need to know what customs fees you will pay when your imported products arrive at south african customs. A complete import and export declaration form must be completed which our south africa customs broker can assist you with. A copy of the tariff book is available in the members area. Itac was established through an act of parliament, the international trade administration act 71 of 2002, w. Japans tariff schedule statistical code for import. On behalf of the sacu secretariat staff and indeed on my own behalf, it is my privilege and honour to welcome you, your excellency and your delegation, to the sacu headquarters. H additional in respect of part 8 ij rates of duty specified in the tree columns, general, eu and sadc of part 1 of schedule no. A searchable database of the harmonized system is available at cargo info. 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. To access the southern customs union sacu common external tariffs cet you may need to subscribe to the jacobsens harmonized customs tariff website. Html pdf 62 kb chapter 9 coffee, tea, mate and spices.
The system entered into operation at the beginning of 1988 and is currently used by more than 179 countries, as well as customs or economic unions there. Southern african customs union, namibia, botswana, swaziland, south africa and lesotho. The graduate school of business university of cape town. Botswana and south africa remain upper middleincome countries they have been. Botswana, lesotho, namibia, south africa and swaziland.
The east african community amends customs duties and. Pm5 in the sacu schedule shall, on originating goods from the eu, provide a 5. Your guide to tariffs on importing to africa waystocap. These changes were set forth in the eac gazette notice no. Where do i find the latest import and export tariffs and. The information contained here is for reference purposes only. Schedules to the customs and excise act, 1964 tariff book this page contains schedules nos. This order may be cited as the customs and excise tariffs. An import tariff is a tax imposed on imported goods and services. Customsimport duties introduction customsimport duties are imposed on some goods that are imported into south africa. Developments in the global customs environment south africa.
Beer from at least 75% local materials excluding water 60%. On the 20th january 2020, the executive secretary of the southern african customs union sacu, ms. The lowering of the tariff comes amid an expected 16% decline in south africas 201718 wheat crop, to 1. Different rates of duty are applicable to different goods or commodities. Tariff classification of goods is one of the more complex issues under the customs and excise act. Under the auspices of the dialogue facility of the trade, development and cooperation agreement tdca, the south african customs cooperated with the eu on key aspects of customs administration during 20 and 2014. For instance, tax revenues on customs and other import duties in the most economically prosper african countries like south africa and morocco are respectively 4% and 7%, while in subsaharan africa the revenues are a very mediocre percentage of its gdp as of 2008 world bank,2018.
Jet customs tariff jet tariff is the original electronic south african customs tariff and boasts a huge range of benefits. South african customs have adopted what is known as the harmonized system which is a uniform system also utilized by all international trading nations. Part 2 that would be payable on importing goods into south africa. Import duty refers to taxes levied on imported goods, capital and services. Jump to navigation jump to search the following list sorts countries. The south african economy is forecast to grow at around 2% in 2015, up from 1. His experience with customs and excise started over 25 years ago, when he joined the then department of finance branch customs and excise in kimberley.
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