Customs and Excise Act

Offshore bunkering to resume: SA can finally take advantage of increased traffic due to Red Sea closure

The South African Revenue Service has promulgated an amendment to the Rules under sections 21, 60 and 120 of the Customs and Excise Act of 1964 which will come into effect from 30 November 2024.  The amended Rules

The courts get called upon to decide some extraordinary things (often in custom duties matters). The Supreme Court of Appeal on 09 October 2023, for the purposes of the import tariffs under the Customs and Excise Act of 1964, came to the surprising conclusion that a bicycle frame and fork bear the essential character of