Customs duty
A duty imposed on certain imported goods under South Africa's customs and excise framework, usually based on tariff classification, value, origin, and applicable schedules.
Definition
Customs duty questions should be checked against the goods description, tariff heading, customs value, country of origin, import documents, declarations, invoices, permits, rebate or trade agreement position, SARS correspondence, penalties, and whether a dispute or correction route is available. The correct duty depends on current tariff schedules and documents.
Key takeaways
A duty imposed on certain imported goods under South Africa's customs and excise framework, usually based on tariff classification, value, origin, and applicable schedules.
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Related legal problems
This glossary provides general information only and does not constitute legal advice.
Common situations
Customs duty dispute
Import declaration issue
SARS penalty
Related resources
Resources and guides
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Tax LawFAQs
Customs duty FAQs
What does Customs duty mean?
A duty imposed on certain imported goods under South Africa's customs and excise framework, usually based on tariff classification, value, origin, and applicable schedules.
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