How does customs South Africa calculate the import vat and duties?

In South Africa, VAT on imports is 15%. The VAT is calculated on the Added Tax Value (ATV), determined by adding 10% to the customs value of the goods, plus any non-rebated duties. The formula is: [(Customs Value + 10% thereof) + duties] x 15% = VAT payable. For duties, it depends on the type of goods and their customs value. For example, if the customs value is R10,000 with a duty rate of 20%, the duty payable is R2,000.