WHAT CONSTITUTES PROOF OF EXPORT?
Predominantly in the context of high-risk products, such as tobacco, being exported or in transit through South Africa, the question frequently arises as to whether the goods were indeed exported. Over time, illicit trade is costing the fiscus billions of rand, and it is therefore understandable if the Commissioner for the South African Revenue Service (“the Commissioner” or “SARS”) examines or questions the actual export of such goods. However, SARS cannot disregard or reject compelling evidence of the export in order to claim duties, penalties, and forfeiture amounts.
