Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into South Africa Either by a private individual or a commercial entity.
The valuation method is FOB.
- The import dutyA tax charged on certain goods which are brought into a coun... and taxes payable are calculated exclusively on the value of the imported goods.
- Some expensive or non-essential items may be subject to additional ad valorem duties and some dumpable products may be subject to anti-dumping duties.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for South Africa :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 45% | 18.74% | ST=14% VAT = ST * (CIF + Duty+ other taxes) |
No threshold |
Extra taxes and customs fees while importing:
| Type of TaxA fee imposed by a government on personal or corporate incom... | Products | Rates |
|---|---|---|
| Additional ad valorem duties | Luxury items like Alcohol, perfume | Varying range |
| Anti-dumping Duties(countervailing duties) | Goods considered to be dumped in South Africa and subsidised imported goods | Varying range |
Excise duty is levied on certain locally manufactured goods as well as their imported equivalents. A specific duty at a pre-determined amount is levied on tobacco and liquor, and an ad valorem duty (calculated as a percentage of priceThe amount of money required to purchase something or to bri...) on certain luxury goods and automobiles. Relief from excise duty is available for exported products and for certain products produced in the course of specified farming, forestry, and (limited) manufacturing activities.
Please find the lists and detailed information about other taxes here.
NOTE:
- Some electronic goods like laptops, electric guitars are not subjected to duty.
- As there is no threshold duty and taxes are payable irrespective of import goods value.
- Anti dumping and countervailing duties are either applied on an ad valorem basis (as a percentage of the value of the goods) or as a specific duty (as cents per unit).