Customs and Excise Duties

Customs Duty is levied on imported goods in terms of the Customs and Excise Act [Chapter 23:02] whilst Excise Duty is levied on certain locally manufactured,  imported under Trade Agreements and other specified goods in terms of the same Act. Applicable rates of Customs and Excise Duties are set-out in the Customs Tariff, which is published in the form of a statutory instrument.

The applicable rates of duty depend on the category of goods. (You can use the tariff search function on this website to search for the rates of duty).

Value Added Tax (VAT) is another tax levied on imported goods in terms of the Value Added Tax Act [Chapter 23:12].

A Special Excise Duty is charged on the change of ownership of locally registered second-hand motor vehicles at a rate of 5% of the value of the second-hand motor vehicle in terms of the Customs and Excise Act [Chapter 23:02].

There is also a special excise duty at a rate of 5% on the sale value of airtime.

Duty may be reduced or waived where the following circumstances exist:

  • Suspensions
  • Rebates
  • Bilateral and multilateral agreements
  • Remissions

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