ARTICLE · 28 JULY 2011

Customs Control And Customs Duty Bills (Recent Developments in Taxation)

Werksmans Attorneys

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The SARS Customs authorities recently published the second drafts of the Customs Control Bill and Customs Duty Bill, allowing the public a short period for comments by May and June 2011, respectively.

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Alison Wood

Originally published in Recent Developments in Taxation, July 2011

The SARS Customs authorities recently published the second drafts of the Customs Control Bill and Customs Duty Bill, allowing the public a short period for comments by May and June 2011, respectively.

The Bills are two out of three which are to collectively replace the existing Customs and Excise Act, No. 91 of 1964, as amended annually. The third Bill to make up the balance of the new legislation, and which the SARS has not yet published even a first draft of, is the Excise Duty Bill.

The existing Act, read together with its extensive set of supporting Rules, sets out the basis for customs officials' control of goods being imported and exported; the principles for levying of customs duties; and the detail of how excise duties are levied on certain categories of goods being imported or locally manufactured. These three aspects of the legislation have been separated out and allocated to the

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