Definition
The tax charged by SARS on imported goods, set out in the Customs Tariff against each HS code. Most rates are ad valorem (a percentage of customs value, commonly 0% to 30% with vehicles and clothing at the high end), some are specific (cents per kilogram or litre), and extra trade-remedy duties — anti-dumping, countervailing or safeguard — can apply on top. Because SACU is a customs union, duty paid in South Africa also covers circulation to Botswana, Lesotho, Namibia and Eswatini.