THE HORRIFYING POWERS OF SARS

As many have experienced, the powers afforded to SARS officials in terms of the Customs & Excise Act 91 of 1964 (“CEA”) are downright scary. Imagine you find yourself in the following situation: It is a dark and stormy afternoon. Next thing, there is a loud banging on the door. Wondering who would be dropping by in the midst of a storm, the Clearing Agent rushes over to answer the door. As he opens the door, he sees five men all dressed in black, one of whom has a gun. The larger of the men introduces them all as SARS officials and states that they are there to carry out a search-and-seizure operation.

DRAFT AMENDMENTS TO THE RULES OF THE CUSTOMS & EXCISE ACT

Customs has recently published draft rules which it proposes inserting under sections 40 and 41.  The draft rules provide guidance on how to adjust a bill of entry when transfer pricing impacts the customs value declared.

SIMPLIFIED CLEARANCES

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.

TRUMP FOLLOWS THROUGH ON HIS TARIFF THREAT

As of 1 August 2025, Americans will be paying a 30% higher rate of import duty on goods of South African origin.

SARS TARGETS ILLICIT FUEL TRADE

As has been recently reported in the media, a prime focus of SARS is the illicit fuel trade, which, according to a recent SARS media report, is “driven by organised criminal networks that smuggle and illegally adulterate fuel.”

PUBLIC INVOLVEMENT: HAVE YOUR SAY!

Some may say that our law allows for the public to participate in the legislative process. Others would say that our law requires the public to participate.

COMPLIANCE: A REMINDER FOR IMPORTERS

Those operating within the South African customs and/or excise sphere will know that the Customs and Excise Act 91 of 1964 (“the Act”) requires importers and their agents to self-regulate.

THE COST OF FREIGHT

PROPOSED LEGISLATIVE CHANGES BY SARS MAY IMPACT BUNKER FUEL COSTS FOR SOUTH AFRICAN PORTS

K.Y.C – KNOW YOUR CUSTOMS

BUNKER OPERATIONS – DOCUMENTS TO BE RETAINED

The South African Revenue Service (“SARS”) has been cracking down on compliance in respect of petroleum products, including the provision of bunkers to foreign going vessels.

SECTION 114: IS IT A CIVIL JUDGMENT?

ONLINE SHOPPING CAN BE TAXING

THE COST OF DETENTION

SARS - THE DISCIPLINARIAN

To sieze or not to sieze?

Liability of a Master Vessel

Sellers of goods to produce proof of payment of duty

Anything to declare?

Border Management Authority Act 2 of 2020

URGENT NOTICE: Lebombo Border is Now Open

SCAM ALERT! SARS

The Victims of Hijacking, Robbery or Theft must Pay says SARS

Beware of this Ongoing Customs Scam!

Back in 2015 we received calls from a few distraught women who had fallen victim to a scam involving a supposed parcel at customs. It seems that the criminals are still reaping the rewards of this scam, as many women are still being caught by these criminals.

VAT Increase effective 1 April 2018

From 1 April all taxable goods or services are subject to 15% VAT. Goods entered for home consumption on or after 1 April 2018 will be subjected to the higher VAT rate.

Customs Update - Reporting of Conveyances and Goods

As has been widely publicized, licensing and registration is no longer going to be introduced as the first phase of implementation of the new Customs Legislation.

Customs Update: Death and Taxes

SARS Customs rely on importers to declare the correct tariff heading and dutiable amount on their SAD500. Some importers try to avoid paying what is legitimately due in customs duty and VAT by misdeclaring the tariff code and / or customs value.

Protect Your Assets from Customs

NRCS to Fast-Track Letters of Authority for Compliant Importers

The launch of a pilot programme aimed at cutting delays in the issuance of Letters of Authority.