Research Of The South African Tariff System

Tariff, a tax set on the goods that cross the customs territory of a country, is based ongovernments’political and economic needs and levied by customs set by the governmentin accordance with the relevant laws，policies and tariff classification；Therefore thecollections on the importers and exporters should be in accordance with the relevantprovisions. Tariff is not only the basic and vital regulatory tool, but also the oldest kind ofcontrol mode. Marx once said:“Tariff is originated in feudal lord’s taxation onmerchants that passed the territory. This is the most convenient means to collect moneyinto the national treasury.With the development of economic globalization and the domestic and foreignmarkets, foreign trade links between countries are getting closer. The significance of theTariff system as a part of the customs regime is highlighted. South Africa, as China’slargest trading partner in Africa, the development of bilateral trade relations inevitablyrelate to South Africa’s tariff system. Especially with the comprehensive and speedybilateral trading progress, in order to open up the South African market, how to providerelevant suggestions and services to these investors, importers and exporters has becomeincreasingly important. All governments, companies and persons would like to understandand research the South Africa’ tariff system. What’s more, there is still no specializedmonograph on South Africa’s tariff system. All in all, this article attempts to exploreSouth Africa’s tariff system, to provide reference and experience for the smoothdevelopment of bilateral trade.The paper begins with analyzing the legal sources, by researching the tariff system,people can have a clearer understanding of the tariff regime and tariff policies in SouthAfrica, so they may predict the possible tariff going to be levied, as well as make thecorrect response；The tariff classification and tariff types of the South African is bothuniversal and particular, in the specific tariff practice, not only can South Africa learn fromthe advanced experience of countries concerned, but also should further implement thespecific conditions in South Africa.This article focus on the legal issues of the tariffcollection,the relevant rules include the rules of origins, tariff reductions and import andexport trade control,etc.Theoretically and practically explores the tariff regime in SouthAfrica,Then it analyzes the impact of the South African tariff system, which includes theimpact of the tariff regime in South Africa to its neighboring countries as well as for ourreferences.