Concerns are growing over the
impact of the country’s new
customs bills as more of the
rules and regulations guiding
the laws are published.
Several commentators on the
rules and regulations have told
FTW that the complexity of the
documents is astounding.
“We have some of the
industry’s top experts
commenting on the rules
and regulations,” said Mike
Walwyn, chairman of the
Cape’s Port Liaison Forum
(PLF), “and they are at times
struggling to comprehend and
come to grips with the intricacy
of the rules. How then is the
general industry going to come
to terms with it?”
With some 70 chapters set
to be published, commentators
on the documents were at the
time of going to print only at
chapter 15. “These rules are
going to catch people out.
They are incredibly detailed,
intricate and difficult,” said
one customs expert who has
read through all the rules thus
far. “Even with our comments
and recommended changes
they are not easy to understand
and the customs
environment
is significantly
changing with
these rules. It
is advisable
that industry
makes sure
they familiarise
themselves with
the new customs
acts sooner
rather than
later.”
Said Walwyn:
“The legislation itself refers one
to the rules and regulations
continuously. The statement
‘as guided by the rules and
regulations’ is often used.
Understanding the impact of
these technical documents is
going to be very important for
the industry.”
At the same time Walwyn
said industry needed to
understand that the South
African Revenue Service
was under no obligation to
implement or
accept any of
the advised
changes
being made
by industry
commentators.
At the end of
2013, following
years of dispute
and uproar
over the new
legislation,
Sars officials
undertook
to publish the rules and
regulations for comment,
allowing industry an insight
into those aspects that would
guide the new bills.
“Once effective the
legislation is subject to a threeyear
trial run, but there are
serious concerns over how
these new bills are going to
be applied,” said another
industry expert. “Our fear
is how officials are going
to apply their minds to the
new laws. If one looks at
some of the assessments
that are made on the current
legislation and then sees the
strict application route being
taken with the new bills
then one can’t help but be
concerned.”
Sars, however, maintains
that the new laws are not
aimed at prohibiting or
restricting legitimate trade.
It says the new legislation
is aimed at creating a balance
between customs control
and trade facilitation,
creating an environment
where the movement of
goods is controlled and risk
is minimised, protecting the
country’s fiscus, economy
and wider society at large.
INSERT & CAPTION
These rules are going
to catch people out.
They are incredibly
detailed, intricate
and difficult.
– Mike Walwyn