View Measure

NamePermanent Import for Commercial Use
DescriptionAn import for commercial use is whereby the importer is a business entity not an individual person. Imports from outside the SACU region attracts customs duty and VAT whereas from SACU region attracts VAT only.
CommentsASYW is on self-assessment, implying that where the duties and taxes due on goods declared are to be paid using the prepayment account, the importer would need to deposit funds into the prepayment account prior to capturing of declaration (the deposit into the SRA account must be done at least 48 working hours before the declaration is captured, in a case of an EFT. This allows for the time needed for an EFT to reflect onto the SRA account and further be credited onto the prepayment account). If the importer intends to clear through Sekulula VAT Easy and has a qualifying invoice, the CPC to be captured in box 37 of SAD 500 is 4300.
Validity From03-11-1971
Validity To09-09-9999
Reference
Technical Code
Agency57
Created Date2020-07-29 14:59:57
Updated Date2020-12-02 06:52:37
StatusActive
Measure TypeDuty/Tax Payable
Legal/RegulationThe Customs and Excise Act, 1971
Un Code

Procedures

Displaying 1-1 of 1 result(s).
Procedure NameDescriptionCategoryView Procedure Detail with Relevant Forms
Permanent Import for Commercial UseProcedural information on the declaration formalities that are applicable when importing goods.ImportView

 

This measure applies to commodity/s
Displaying 11-15 of 15 result(s).
HS CodeDescription
OTHER BLANKETS AND TRAVELLING RUGS
BED LINEN, KNITTED OR CROCHETED
DRILLING, THREADING OR TAPPING TOOLS
INCORPORATING A CATHODE-RAY TUBE (CRT)
LAWN-TENNIS RACKETS, WHETHER OR NOT STRUNG
Member Area

Search this Site
Upcoming Events