New Customs Legislation update

What's Coming?

Click on the RCG ,CSK and RLA menu items above for more information. DPS and RLA will be rolled out in the future.

What’s new?

Introduction

In 2003, SARS Customs began to re-write the South African Customs legislation in order to:

  • Give effect to the Revised Kyoto Convention (RKC) and other binding international instruments, and
  • Establish a sound, clear and logical legislative framework that would enhance and “speak to” the many other legislative instruments that rely for their implementation on customs control.

The rewrite of the current Customs and Excise Act, 1964, was a huge task that took several years to complete.  For that reason it was decided to split the customs and the excise aspects of the task and to complete the project in various phases.

It was decided to start the process by drafting two Customs Bills, namely a Customs Control Bill and a Customs Duty Bill. Drafting of the Excise Duty Bill must still commence.

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 will only come into effect on a date yet to be determined by the President.

Since the Acts were published in the Government Gazettes, extensive work has been taking place around drafting the Rules under the new Acts.

Several Rules workshops have been held by the SARS legal team with key stakeholders. All comments from stakeholders on the Rules were considered and where amendments were. Click here for more on the draft Rules and Rules workshops.

Here you will find updates on developments around the new legislation. All announcements, correspondence and presentations will be posted here. See our Questions & Answers for the new Customs Legislation.

Quick facts on the new Customs Legislation

  • What: The new Customs Control Act (“CCA”) and Customs Duty Act (“CDA”) will deliver the capability required for SARS Customs to evolve into a world-class Customs agency.
  • Why: The CCA and CDA were written to support international legislative requirements, to keep pace with global trade trends and technological advances, and to ensure Customs procedures are efficient, predictable and transparent for trade.
  • When: The CCA and CDA will be implemented on a date determined by the President.
  • How: Stakeholder Involvement is essential to ensure successful implementation of the Acts.
  • Benefits: Better technology and predictable processes will enable improved effectiveness and efficiency for trade reducing the cost of doing business.

Need help or have a question?

If you have any queries about the New Customs Acts, please mail us on [email protected]. We will get back to you with an answer as soon possible. Also see our Questions & Answers for the new Customs Legislation.

Please note: The Frequently Asked Questions (FAQs) and their answers are intended as general guidance in relation to the new customs legislation. They are not meant to go into the precise technical and legal detail that is often associated with customs. They should, therefore, not be used as a legal reference. SARS may update the FAQ’s as necessary during the course of implementation of the new legislation. They are compiled from queries sent in to the [email protected] mailbox by members of the public.

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