The first and foremost Act in a South African context is the Customs & Excise Act, No.91 of 1964 as amended and its associated Rules. The Act is currently being re-written by SA Revenue Services and is due for circulation and comment in 2007. This Act is not published on any website. Hard and electronic copies are obtainable from a few commercial sources.
There are various Schedules to the Customs & Excise Act, the most prominent being the Customs Tariff. The Schedules can be accessed on the SARS website (www.sars.gov.za). (Follow the path Legislation > Schedules to the Act)
Value Added Tax Act No.89 of 1991 (www.acts.co.za). Associated with the VAT Act are Interpretation Notes No 10 of 1992, No.30 (Issue 2) of 2006, and No.31 of 2005; and the VAT Export Incentive Scheme (Part 2, Regulation 2761, Government Gazette No.10471 of 1998). Key issues under this Act include documentary proof for the zero rating of export transactions, and the VAT treatment of international transport.
National Road Traffic Act No.93 of 1996 as amended (www.acts.co.za). This Act governs the maximum loads by weight and forwarders need to ensure that trucks and containers are loaded within the legal limits. Chapter VIII of the Act deals with the risky transport of dangerous goods.
Financial Advisory Intermediary Services Act (FAIS) No. 37 of 2002 as amended (www.acts.co.za). See the Circulars for more details.
National Credit Act No. 34 of 2005. See the Circulars for more details
Financial Intelligence Centre Act (FICA) No. 38 of 2001 (www.acts.co.za).
Counterfeit Goods Act No.37 of 1997
Merchandise Marks Act No.17 of 1941
National Ports Act No.12 of 2005, and the Harbour Regulations as amended.