Contact

Customs and Excise highlights

Back to top

Customs and Excise highlights

This week’s selected highlights in the Customs and Excise environment:

28 Oct 2016 1 min read Tax and Exchange Control Alert - 28 October 2016 Article

This week’s selected highlights in the Customs and Excise environment:

  • Amendment of Schedule 2 of the Customs and Excise Act, No 91 of 1964 (Act) by inserting item 204.05, TH200410.2 – “Chips or French fries” imported from or originating in Belgium and the Netherlands.

  • Amendment of Rule 64D of the Act relating to removals of goods in bond.

  • Amendment of Schedule 1 Part 1, its Notes and Schedule 10 and insertion of Rule 49E of the Act to give effect to the implementation of the preferential trade agreement between MERCOSUR and SACU (with retrospective effect from 1 April 2016).

The information and material published on this website is provided for general purposes only and does not constitute legal advice. We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter. We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages. Please refer to our full terms and conditions. Copyright © 2024 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us cliffedekkerhofmeyr@cdhlegal.com.

You might also be interested in

21 Feb 2024

by Jacques Erasmus and Howmera Parak

Navigating assessed losses: Where do we stand?

The assessed loss provisions contained in sections 20 and 20A of the ITA have been a focal point over the years for both individuals and companies seeking to reduce their taxable income. Originally introduced to alleviate the tax burden imposed on businesses that require high amounts of capital expenditure to start up, the assessed loss provisions have in certain circumstances been used as a tax tool to alleviate the payment of tax on the taxable income of a company or individual conducting a business.

Tax & Exchange Control

2 min read

6 Oct 2023

by Louis Botha

A matter of review and the High Court’s jurisdiction in tax disputes: Will the ConCourt have the final say?

In our Tax and Exchange Control Alert of 20 April 2023, we discussed the approach followed by the Supreme Court of Appeal (SCA) regarding the High Court’s jurisdiction to review the South African Revenue Service’s (SARS) decisions made in respect of assessments.

Tax & Exchange Control

3 min read

8 Jun 2023

by Clive Rumsey

Dispute resolution within construction and engineering: Mediation

Construction & Engineering Law experts Clive Rumsey and Sethu Khumalo joined CDH Conversations where they discussed mediation as a form of dispute resolution within the construction and engineering sector, as part of their three-part podcast series.

Construction & Engineering

14:53 Minutes

5 May 2023

by Alex Kanyi

Tax proposals in the Finance Bill, 2023: The wins and losses for ordinary taxpayers

The long-awaited Finance Bill, 2023 (Bill) was finally tabled before the National Assembly on 4 May 2023. The Bill comes after a lot of speculation by taxpayers, lobbying by business associations, and speeches or promises from government officials. Among the changes that ordinary taxpayers were expecting in the Bill include exemption of liquefied petroleum gas (LPG) from value-added tax (VAT) and levies and fast-tracking of the tax refund process.

Tax & Exchange Control

3 min read

7 Dec 2023

by Belinda Scriba and Claudia Grobler

Aggrieved by the decision of the Master of the High Court? Remedies should be considered carefully

What happens when the Master of the High Court (Master) accepts or rejects a creditor’s claim in liquidation proceedings and the affected person wishes to challenge the decision?

Business Rescue, Restructuring & Insolvency

4 min read

29 Sep 2023

by Brigitta Mangale

The decriminalisation of cannabis use and/or possession for minors: A significant shift in South African drug law reform

In 2019, the Constitutional Court in Minister of Justice and Constitutional Development and Others v Prince and Others (1) SA 14 (CC), partially confirmed the judgment in Prince v Minister of Justice and Others (4) SA 299 (WCC), which declared provisions of the Drugs and Drug Trafficking Act 140 of 1992 (Drugs Act) and the Medicines and Related Substances Act 101 of 1965 unconstitutional. In doing so, the Constitutional Court decriminalised the use, possession and cultivation of cannabis by adults for their personal use in private.

Pro Bono & Human Rights

5 min read

This website uses cookies to enhance the browsing experience. For more information, please see our Cookie Policy.

Accept Decline