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Glossary A-M

[…] Sheds The airport transit shed operator is either the airline operator or another agent acting on behalf of the airline to store the goods until released by Customs.   Alternate Dispute Resolution (ADR) ADR is a form of dispute resolution other than litigation, or adjudication through the courts. It is less formal, less cumbersome […]

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Draft Documents for Public Comment – Due Date Passed

[…] on or after that date. This guide discusses these amendments. Date published: 30 March 2023   3 May 2023 Due date extended to 12 May 2023   Customs & Excise Act, 1964 Draft Schedule Amendments Draft amendment to Part 3 of Schedule No. 6 – Insertion of Note 14 and refund item 670.05/00.00/01.00  Comments […]

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Glossary N-Z

[…] definitions contained herein. N Nairobi convention The expression commonly used to refer to the International Convention on Mutual Administrative Assistance for the prevention, investigation and repression of Customs offences adopted by the Customs Co-operation Council in Nairobi in 1977.   National budget The projected revenue and expenditure that flows through the National Revenue Fund. […]

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New Customs Legislation FAQs

1. Why modernise customs law? In an ever changing and complex international, regional and national environment, Customs plays a critical role in supporting Government’s programmes to promote economic growth, job creation and social cohesion.   The Customs and Excise Act, 1964, has not kept pace with the changing focus of customs work or with the […]

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Customs Connect Issue 4 (August 2013)

Welcome to Customs Connect – your electronic newsletter that will provide you with the latest news and information on Customs Modernisation and related matters. We hope you enjoy the read and that you will find the information helpful. To read our newsletter below, click on each heading to expand the corresponding article. Key Modernisation […]

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Registration, Licensing and Accreditation

[…] Code List – External Annexure 16 March 2023 – Accessing Registration, Licensing and Accreditation on eFiling You can now view a tutorial video on how to access Customs, Registration and Accreditation on eFiling. 7 December 2022 – RLA Trader/Taxpayer Representative (TTR) Solution System rollout SARS launched a new self-service automated system in 2020 to […]

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Electronic Data Interchange (EDI)

[…] Africa and then transports those goods to another place in South Africa or through South Africa. South African carriers removing goods in bond must first license with Customs in terms of Section 64D (see SC-TR-01-05). Foreign carriers must appoint a registered agent in South Africa as his / her representative. The foreign carrier must […]

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The Customs Modernisation Journey Pre SARS Customs commenced with a modernisation journey between 1980 – 1997 with the introduction of the first automated clearance declaration and basic risk assessments together with the introduction of deferred payments The second journey was called the Customs Transformation Programme between 1998 – 2000 and focussed on the reduction […]

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Tax Practitioners’ Connect Issue 25 (September)

Third Party Data Bi-Annual Submissions 2021: Now Open!  The SARS Third Party Data Bi-Annual Submissions for the period 1 March 2021 – 31 August 2021 opened on 01 September 2021, and will close on 31 October 2021.  Submissions of data files and declarations of the various reportable data types are now due.   At […]

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Automatic Exchange of Information

[…] making your submissions, you are welcome to contact us by emailing SARS Third Party Data Support ([email protected]). Please follow the SARS Third Party Data Submissions Platform web page to be kept up to date on changes and communication in relation to SARS 3rd Party Data. What is Automatic Exchange of Information (AEOI)? On this page, […]

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