juris

Section 13: Value of imported goods

Value Added Tax Act · PART III: LIABILITY TO VAT

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

13. Value of imported goods The value shall, in respect of goods imported, be the sum of— (a) the customs value of the goods; (b) the customs duty and excise duty payable on the goods; (c) the MID levy; (d) the CO levy; and (e) the levy on energy consumption. [S. 13 amended by s. 38 (c) of Act 18 of 2008 w.e.f. 7 June 2008; s. 7 (c) of Act 19 of 2011 w.e.f. 13 July 2011; s. 29 (c) of Act 26 of 2012 w.e.f. 1 September 2013.] V4 – 11 [Issue 9] Value Added Tax Act

Ask juris about this section Official source

Questions this section answers