SARS has published draft rules for comment relating to advance rulings. Importers often face uncertainty when determining how SARS will classify goods, determine their customs value, or assess their country of origin. To provide greater certainty, Chapter IXA of the Customs and Excise Act 91 of 1964 allows businesses to apply for an advance ruling before goods are imported.
International trade is a critical driver of South Africa's economic growth, industrial development, job creation and integration into the global economy.
Companies involved in customs and excise activities operate within a highly regulated environment. Registration and licensing with the South African Revenue Service (“SARS”) is not merely a once-off administrative requirement; it gives rise to an ongoing obligation to ensure that SARS is kept informed of any material changes to the information originally provided during the registration or licensing process.
The Supreme Court of Appeal (“SCA”) has ruled in favour of customs clearing agent, QI Logistics (Pty) Ltd (“QI”), setting aside decisions by the Commissioner for the South African Revenue Service (“SARS”) to hold QI liable for more than R35 million linked to fuel shipments transported from Mozambique to Zimbabwe and Botswana.
In a recent US case, United States v. Heppner (No. 1:25 cr 00503 JSR), decided in the New York District Court, the court was asked to deal with a very modern legal question: what happens when someone involved in a criminal investigation communicates with a publicly available AI platform? More specifically, are those communications protected by the attorney-client privilege?
On 6 March 2026, ITAC published notice 7199 inviting the public to comment on proposed amendments to the International Trade Administration Act 71 of 2002 (“ITA Act”). ITAC has allowed the public 4 weeks from the date of publication of the Notice to submit comments regarding the proposed amendments.
As many have experienced, the powers afforded to SARS officials in terms of the Customs & Excise Act 91 of 1964 (“CEA”) are downright scary. Imagine you find yourself in the following situation: It is a dark and stormy afternoon. Next thing, there is a loud banging on the door. Wondering who would be dropping by in the midst of a storm, the Clearing Agent rushes over to answer the door. As he opens the door, he sees five men all dressed in black, one of whom has a gun. The larger of the men introduces them all as SARS officials and states that they are there to carry out a search-and-seizure operation.
Customs has recently published draft rules which it proposes inserting under sections 40 and 41. The draft rules provide guidance on how to adjust a bill of entry when transfer pricing impacts the customs value declared.
The express parcel industry provides rapid, reliable and flexible delivery services on a global scale, responding to delivery requests on demand, carrying out door-to-door transportation of goods, and even handling customs clearance when crossing international borders. Unfortunately, the Customs & Excise Act 91 of 1964 (“the Act”) does not currently adequately cater for simplified clearances for the express parcel industry.
As of 1 August 2025, Americans will be paying a 30% higher rate of import duty on goods of South African origin.
As has been recently reported in the media, a prime focus of SARS is the illicit fuel trade, which, according to a recent SARS media report, is “driven by organised criminal networks that smuggle and illegally adulterate fuel.”
Some may say that our law allows for the public to participate in the legislative process. Others would say that our law requires the public to participate.
Those operating within the South African customs and/or excise sphere will know that the Customs and Excise Act 91 of 1964 (“the Act”) requires importers and their agents to self-regulate.
The South African Revenue Service (“SARS”) has been cracking down on compliance in respect of petroleum products, including the provision of bunkers to foreign going vessels.
Back in 2015 we received calls from a few distraught women who had fallen victim to a scam involving a supposed parcel at customs. It seems that the criminals are still reaping the rewards of this scam, as many women are still being caught by these criminals.
From 1 April all taxable goods or services are subject to 15% VAT. Goods entered for home consumption on or after 1 April 2018 will be subjected to the higher VAT rate.
As has been widely publicized, licensing and registration is no longer going to be introduced as the first phase of implementation of the new Customs Legislation.
SARS Customs rely on importers to declare the correct tariff heading and dutiable amount on their SAD500. Some importers try to avoid paying what is legitimately due in customs duty and VAT by misdeclaring the tariff code and / or customs value.
The launch of a pilot programme aimed at cutting delays in the issuance of Letters of Authority.
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