Overview

The use of Customs and Excise warehouses is widely applied in the manufacturing and import and export processes.

Generally Customs and Excise warehousing is aimed at delaying the payment of import duty and VAT.

It is not generally appreciated that Customs warehousing can take many forms and that the compliance requirements for each are unique.

Warehousing includes normal Customs and Excise storage warehouse, special Customs and Excise storage warehouses as well as State warehouses.

Customs legislation also makes provision for rebate stores where materials for the manufacturing of specified goods may be imported into the rebate store under rebate of duty (and in certain instances VAT).

The upcoming webinar is aimed at unpacking the different categories of storage and rebate facilities, the benefits of using each facility and the Customs and VAT implications of each.

This is essential knowledge for all businesses involved in the use or operation of Customs and Excise warehouses or manufacturing facilities, as well as for auditors who have clients operating in this field.

We trust that you will join us for this last indirect tax webinar for 2026. It will be worth the effort to attend.

Webinar Content

1. Introduction
2. Types of storage facilities:
   • State Warehouses
   • Public Customs Warehouses
   • Private Customs Warehouses
3. Types and functions of rebate stores
4. Customs Duty implications of each category of warehouse
5. VAT implications

Competencies Developed

On completion of this webinar you should be able to:

• Identify the different categories of warehouses for Customs and Excise purposes
• Understand the Customs duty implications for each category of warehouse
• Understand the nature and purpose of rebate stores
• Be able to apply the VAT principles for each of the categories of warehouses and rebate stores

Presenter

Christo Theron

(CA(SA) H Dip Tax (Wits) M Com Tax (UP)

Christo is a recognised specialist in the field of indirect taxes. As a technical expert, he is responsible for overseeing the quality of all VAT as well as Customs and Excise opinions issued by TradeTaxPlus.

He is a Chartered Accountant and holds a Master’s Degree in Taxation from the University of Pretoria.

Christo serves as the chairperson of the SAICA VAT Committee and presents most of SAICA’s VAT seminars. He previously presented all VAT seminars for LexisNexis.

He has been involved in UNISA’s Advanced Course in VAT for many years, contributing significantly to developing the programme into one of South Africa’s leading educational tools. He continues to present the course.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 1 hour of Tax CPD.

Event Investment

Free for Tax Technican, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price: R230.00
• Group booking discounts available when you register for a group.

Payments & Cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Tax Faculty's bank account.
• Cancellations:
  • Only written notice of cancellation will be recognized.
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
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