The express parcel industry provides rapid, reliable and flexible delivery services on a global scale, responding to delivery requests on demand, carrying out door-to-door transportation of goods, and even handling customs clearance when crossing international borders.  Unfortunately, the Customs & Excise Act 91 of 1964 (“the Act”) does not currently adequately cater for simplified clearances for the express parcel industry.

The Tax Administration Laws Amendment Bill, 2025 (“TALAB”) brings some good news for those utilising the services of the express parcel industry. The TALAB proposes the introduction of a simplified regime for the entry of goods for purposes of express delivery on a door-to-door basis (“express basis”), particularly for purchases made via e-commerce sites.

The provisions governing the simplified regime will be contained in Section 38 and the associated Rules under the Act and are expected to include certain licensing and registration requirements for entities involved in the international transportation of goods on an express delivery basis.

The caveat, as stated in the Explanatory Memorandum to the TALAB, is that “Only express goods below an upper limit determined by the Minister in consultation with the Minister of Trade and Industry by Notice in the Gazette, may be entered in accordance with such simplified procedures.”

Comments on the above proposed legislation must be submitted to SARS on or before 12 September 2025.