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International Trade, Customs and Excise Services




Registration, Licensing and General Services

Registration and Licensing

In order to conduct any business with SARS Customs and Excise, you need to be registered with them - even if you only import more than one consignment.  In addition being registered with the SARS - certain import and all export activity needs to be registered with the Department of Trade and Industry as well.

All of the following actions need either registration with the SARS Customs and Excise and/or the Department of Trade and Industry/International Trade Administration Commission.

  • Importer
  • Exporter
  • Approved exporter for the utilisation of preferential trade agreements (e.g. AGOA, GSP and the EU/RSA FTA
  • Rebate manufacturer/exporter
  • Customs and Excise warehouses (MIDP, Bonded warehouses, Duty Free Shops, Ad Valorem Manufacturer, etc.)

General Services

The Customs and Excise Act make provision for certain duty relief mechanisms on imported goods used in industry for specific purposes.  Provision is also made for the use of certain excisable (locally) produced goods to be used in the manufacture of other products without the payment of excise duty.  These relief mechanisms are in the form of a Rebate (upfront), Refund or Drawback (re-claim).

Customs and Excise, upon compliance with certain criteria, provides a "credit" facility, through which you can defer your duty and VAT account and pay the outstanding amounts monthly.  This provides up to 30 days, interest free, credit and should improve any company's cash flow.

Imported goods competing with locally manufactured goods, if sold to the South African importer at a price below that being charged in the country of export, may be deemed to be "dumped" in South Africa.  The World Trade Organization (WTO) provides the mechanism to investigate and upon founding that goods are in fact dumped in a country, for the imposition of an anti-dumping duty.

An import permit must be obtained BEFORE any second hand goods may be loaded for export to South Africa.  Certain other goods to be imported are also subject to import control as are certain goods to be exported are subject to export control.  We can professionally draft all applications, submit and obtain these permits from the International trade Administration Commission (ITAC) or any other institution that is required to approve the import or export of goods to and from South Africa.

South Africa, since returning from the cold isolation years, have concluded a host of trade agreements and other preferential duty treatment packages with different countries.  The most well-known are the AGOA (African Growth and Opportunity Act), with the USA and the EU-FTA (European Union Free Trade Agreement), with the European Union.  Preferential treatment under these agreements have strict origin rules and requirements coupled thereto, before goods can be entered into South Africa and into these countries under preferential treatment.  We can assist your company to ensure that the goods being exported to these countries, meet the specified criteria.

We can assist your company during any Customs and Excise investigation and act as mediator between your company and SARS on any penalties and amounts in lieu of forfeiture levied in terms of the Customs and Excise Act. 



Information Request

Please email your enquiry to info@ginamar.co.za


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Copyright 2005 Ginamar Customs Consulting
Last modified: 02/10/09