Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter XIIA : Rules in terms of section 120(1)(e) and (o) of the Customs and Excise Act, 1964, and for the purposes of section 13(1)(iii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), regarding the importation of goods into the Republic from or through Botswana, Lesotho, Namibia or Swaziland and the declaration procedures for the exportation of goods from the Republic into or through Botswana, Lesotho, Namibia or Swaziland

Rules in terms of Section 120A of the Act

Payment procedures in respect of "commercial goods" imported into the Republic from the BLNS countries
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120A.02

(a)The same procedures regarding the calculation, valuation and payment of VAT on the import of "commercial goods" into the Republic from countries other than BLNS countries as provided for in the Customs and Excise Act, 1964, will apply with regard to imports of "commercial goods" into the Republic from the BLNS countries: Provided that, were "commercial goods" have their origin in BLNS country, the following exceptions will apply—
-no customs duty shall be levied;
-the value of "commercial goods" shall not be increased by the factor of 10 per cent as contemplated in section 13(2)(a) of the Value-Added Tax Act, 1991;
-except in the circumstances contemplated in rule 120A.01(c), "commercial goods" temporarily imported into the Republic from a BLNS country, or "commercial goods" removed in transit from a BLNS country through the Republic for re-export, shall be subject to VAT or VAT shall be covered by a provisional payment; and
-payment of VAT must be made in accordance with the procedures prescribed in paragraphs (c), (d) and (e).
(b)VAT must be levied on all "commercial goods" imported into the Republic from a BLNS country, except for those goods—

(i)        stipulated in paragraph (a);

(ii)        stipulated in rule number 120A.04 paragraph (a), (b) and (c)(i); and

(iii)set forth in Schedule 1 to the Value-Added Tax Act, 1991, but for the purposes of these rules item number 407.02 description number 00.00/02.00 only to the extent of a total value not exceeding R1 250.
(c)The person referred to in section 7(1)(b) of the Value-Added Tax Act, 1991 shall pay the VAT due in the currency of the Republic to an officer, as defined in the Customs and Excise Act, 1964, or to any other authority designated by the Commissioner, at the time of entry into the Republic at a "designated commercial port".

(d)        Such payments shall be made—

(i)in cash;
(ii)[Rule 120A.02(d)(ii) deleted by section 15 of Notice No. R.1768, GG45931, dated 18 February 2022]
(iii)by means of a traveller's cheque;
(iv)by means of a postal order issued by the Post Office Limited; or
(v)by means of a money order issued by the Post Office Limited.
(e)The Commissioner may allow the deferment of payment of VAT on "commercial goods" imported into the Republic from a BLNS country subject to such conditions as the Commissioner may prescribe.