Resources

New Customs Legislation - Familiarise yourself!

SARS, Customs and Excise's new legislation is likely to be implemented prior to the end of the 2016/ 2017 tax year. The new legislation consists of three different acts replacing one current act. 

The Customs Control Act, 2014,  Customs Duty Act, 2014 and the Customs and Excise Amendment Act, 2014, were published in the Government Gazettes in July 2014.

These acts align the SARS Customs and Excise legislation and operations to the international best practices recommended by, inter alia, the World Customs Organisation (WCO).

An overview of the Customs Control and Duty acts has been made available by SARS to provide some basic insight into these acts in preparation of the imminent implementation.