In respect of duties it is stated:”

Three kinds of duties are levied on imported goods:

Customs duties (including additional ad valorem duties on certain luxury or non-essential items)
Anti-dumping and countervailing duties
VAT (which is also collected on goods imported and cleared for home consumption).”

It is in fact four kinds of duties, namely:

Four kinds of duties are levied on imported goods:

Customs duties;
Excise duties (additional specific and ad valorem duties on certain luxury or non-essential items)
Anti-dumping, safeguard and countervailing duties (and under the Customs Duty Act provisional payments in relation to these duties)
VAT (which is also collected on goods imported and cleared for home consumption).

What happens if goods are not declared on time?

These may be removed and detained in a State Warehouse. It must be noted that certain goods will require an import permit, which must be produced at the time of clearance. Application for Import Permits must be made to The International Trade Administration Commission of South Africa (ITAC) www.itac.org.za (Contact Telephone Number 012 – 394 – 3609).

These terms appear on the DA185 (the form which importers and exporters must complete when they register as importers and exporters). There is however no explanation of the terms on the form.