SARS administers a number of trade agreements or protocols or other parts or provisions thereof, and other international instruments, in terms of the Customs and Excise Act, 1964 (the Act), which are enacted into law when published by notice in the Gazette.
The full texts of these types of agreements are contained in Schedule No. 10 to the Act as follows:
Other trade agreements as well as various non-reciprocal schemes providing preferential access for South Africa’s exports, which are not included in Schedule No. 10, have been added to this collection for ease of reference.
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