?

合乐娱乐城注册就送彩金:Tariff

What's New?

  • 25 January 2017 - New email address for Tariff determination queries
In order to deal with the increased number of queries at head office on submitted applications for tariff determinations a dedicated email address has been created. This email address, [email protected] should be used by clients to query the status of a submitted application. Read more.?

What is it?

?
All import and export commercial transactions require commodities on Customs declarations to be classified according to an appropriate tariff heading. The tariff classification code is directly linked to the rate of duty payable on that commodity. Classification operates as part of the international Harmonised Commodity and Coding System, under the WCO Harmonised System Convention.
?
Tariff classification of goods is one of the more complex issues under the Customs and Excise Act. Tariff classification relates to the proper classification of goods within the Harmonized Commodity Description and Coding System (tariff book). The Tariff Book indicates the normal customs duties (Schedule No 1, Part 1), excise duties (Schedule No 1, Part 2A), ad valorem duties (Schedule No 1, Part 2B), anti-dumping duties (Schedule No 2, Part 1) and countervailing duties (Schedule No 2, Part 2) that would be payable on importing goods into South Africa. Tariff classification of goods also determines the necessity for import control permits, the rules of origin obligations, and the applicability of any customs rebate provisions.
?
The World Customs Organisation (WCO) issued the general rules of interpretation that are used as a guide in the correct classification of goods. It is crucial for an importer to have sufficient knowledge of these rules to ensure the correct classification of imported goods. It is important to ensure that an importer has a proper description of goods before the goods are imported into South Africa as the tariff code identified has to be inserted on the customs declaration. The customs duties and VAT payable will be calculated based on the rate of duty dictated by the specific tariff code. Failure to correctly classify goods within the tariff book could result in either under or over payment of Customs Duties and Value-Added Tax (VAT) on importation.
?
In cases where the tariff classification of goods is complex, i.e. the goods could easily be classified under two tariff headings or there is no clearly identifiable appropriate tariff heading, it is the duty of the importer to approach the local SARS office and apply for a written tariff determination. If you do not agree with the Tariff , you can follow the dispute process.
?
Last Updated: 13/06/2018 12:35 PM     print this page ?
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ



  • 【北京海汇恒通车型报价】北京海汇恒通综合店车型价格 2018-12-14
  • 对手的表扬是最好的批评 2018-12-14
  • 2017年度合肥市政务微信十强名单公布 2018-12-13
  • 江西取消调整证明事项推进“一次不跑”改革新闻发布会 2018-12-12
  • 紫光阁中共中央国家机关工作委员会 2018-12-11
  • 阿里象雄文化实物资料在拉萨展出 2018-12-10
  • 人民日报:美方一意孤行必将损人害己 2018-12-09
  • 十三届全国人大一次会议在北京闭幕 2018-12-08
  • 壮阔东方潮奋进新时代-庆祝改革开放40周年 2018-12-07
  • 中信银行--北京频道--人民网 2018-12-06
  • 南通海门开展10个方面19项安全生产专项整治 2018-12-05
  • 看着就想笑这一贴证明,计划经济不是来自苏联,而是来自资本主义 2018-12-05
  • [视频]习近平打老虎动漫续集:当官要对自己狠一点 2018-12-04
  • 风水神话更危险的事,就是眼瞎,根本分不清谁对谁, 2018-12-04
  • 西藏首届科技创新创业大赛报名启动 2018-12-03
  • 671| 747| 405| 141| 637| 973| 27| 263| 165| 953|