Customs Duties



Customs Duty is a tax levied by the government, payable on imported goods. As part of the Southern African Customs Union (SACU), South Africa, Botswana, Lesotho, Namibia and Swaziland are all liable for the same uniform rate of Customs Duty. The relevant rate of Customs Duty is dependent on the classification of the product.

There are basically three types of Customs Duty:

	1.	Ad Valorem (On Value) Customs Duty. In South Africa and the SACU the Ad Valorem Customs Duty is the most frequently used, particularly in respect of luxury goods. Ad Valorem Duty, payable on the value of products, is applied on the “value for customs duty purposes”. See Customs Valuation in the Customs Duty Liability page.
	2.	Specific Customs Duty. Generally ‘Sin Products’ (i.e. liquor and tobacco) are subject to Specific Customs Duties based on either its weight or literage.
	3.	Rated or Formal Duties are essentially used in respect of clothing and textile goods.