The 2022 Budget Review released on 23 February 2022, contained a number of Customs and Excise provision, which is summarised below:
Advance rulings under the Customs and Excise Act
There are currently no provisions in the Customs and Excise Act, 1964 enabling the South African Revenue Service (SARS) Commissioner to issue advance rulings. It is proposed that an enabling framework for advance rulings be provided in the Act.
Time of entry for break‐bulk cargo imported by sea, air and rail
There is currently no provision in the Customs and Excise Act, 1964 enabling the SARS Commissioner to prescribe the period within which entry must be made in respect of loose or break‐bulk cargo imported by sea, air or rail. The Government proposes that the Act be amended to allow the SARS Commissioner to make rules for the entry time of any category of goods, which may include break‐bulk cargo imported by sea, air or rail.
Clarifying the requirements for invoices in respect of import and export goods
Because of existing uncertainty, it is proposed that amendments be made to the Customs and Excise Act, 1964 to clarify the legislative requirements for invoices in respect of import and export goods.
Progress with the review of the diesel refund administration
Draft amendments to the diesel refund notes and rules to the Customs and Excise Act, 1964 were published for public comment in 2020 and 2021. Industry‐specific workshops were conducted in the second half of 2021 to refine and finalise the proposed reforms. The Government proposes that legislation effecting these amendments be put forward.