South Africa Customs and Excise Act 91 of 1964

HEADLINE: Inconsistent customs processes hindered trade efficiency and revenue collection in South Africa.

Key Obligations

["Declaration of all goods on import/export", "Payment of customs duties", "Compliance with tariff classification"]

Penalty Ranges

Up to 200% of duty value; criminal prosecution

Affected HS Codes: ["All HS codes"]

Issuing Authority: South African Revenue Service (SARS)