SARS published its Annual Performance Plan 2017/2018 ("the Plan") which, from a customs perspective, doesn't contain anything too shocking as, according to the Plan, SARS intends increasing both customs and excise compliance and revenue.

There are various plans in place to assist SARS in achieving its goal of increased revenue and compliance. The Plan states that SARS will "deliver additional Customs and Excise revenue through targeted compliance and enforcement activities in high risk areas of non-compliance".  Essentially SARS plans to improve revenue inflow through an increased number of customs stops and post clearance audits.

SARS cites undervaluation as a main reason for the 'leakage in potential customs duties and VAT' as well as increased abuse of rules of origin, valuation and tariff classification. According to the Plan, SARS plans to address these issues by building a stronger transfer pricing, valuation and rules of origin system.

Given the above, it is advisable to ensure that those licensed and registered with Customs and Excise are fully compliant with the current legislation and that each movement of goods is secured by way of a clear paper trail.  If there is any doubt as to whether your tariff, value and country of origin are correctly declared, it is best to seek the assistance of SARS by making application for a tariff, value or origin determination.