Customs Act implementation timeline

The South African Revenue Service plans to implement at least parts of the new Customs Control and Duty Acts by July next year. While industry believes it is highly unlikely that the legislation will come into effect before 2016, Sars officials plan to implement at least 70% of the new Acts by June/July. The rules guiding them are currently under review by industry, and they can only take effect on a date determined by the President by proclamation in the Government Gazette. As a result of the rule drafting process and comments received, amendments have to be made to the Acts on a regular basis. “These amendments will have to be circulated for comment again and will be submitted through the normal Parliamentary process which will take some time. It is questionable whether they will be able to implement the Acts as soon as June or July,” said a source. There are also questions about the practicality of only implementing parts of the Act. Some industry role players say it is not possible and would require the drafting of another Act to allow for this. A spokesman for the Cape’s Port Liaison Forum, however, said it was not uncommon to implement certain Acts piecemeal until it became practical to implement the balance. “I don’t see why they would not be able to implement the Acts in this fashion,” he said.