The South African Revenue Service (SARS) recently published a new guide dated 31 August 2022 on Value-Added Tax Levied on the Importation of Goods into South Africa. The guide is meant to enhance the understanding of the payment of VAT on goods imported into the country, covering: Payment of VAT, including specifics on: entry for home consumption; deferment of VAT; exemptions for certain goods imported into the country; and security for the VAT that may become payable; Calculation of VAT, which is standard rated (15%) on imports with a 10% uplift on imports from countries other than Botswana, Eswatini, Lesotho,...