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.
Frequently asked questions
What is Customs Duty?
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.
Which glossary terms are related to Customs Duty?
Customs Duty is a customs & sars term in the South African import/export industry. Related terms in the same area include 70707070 (Customs Code), Ad Valorem Duty, AEO (Authorised Economic Operator), Anti-Dumping Duty, B-BBEE (Broad-Based Black Economic Empowerment) — each has its own plain-English definition in the TradeCaravan glossary.