South Africa Customs and Excise Act 91 of 1964

HEADLINE: Lack of standardized customs duty framework for South African trade.

Key Obligations

Customs declaration (DA 306); payment of customs duties, VAT, and excise; importer/exporter registration with SARS; AEO programme

Penalty Ranges

Fines up to ZAR 20,000; seizure; criminal prosecution

Mandatory Deadline: Ongoing

Affected HS Codes: All HS chapters

Issuing Authority: South African Revenue Service (SARS)

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