Customs

If you think that the drafting of the Customs Duty Act and Customs Control Act has been completed, have a look at article 3, ‘2015 draft Taxation Laws’. You may want to reconsider your answer.

There are for instance 51 Section amendments proposed for the Customs Control Act. A number of the proposed amendments relate to incorrect references (cross-reference), grammatical and technical corrections, and the deletion of unnecessary requirements. This for Acts that have yet to enter into force. You will recall that there were also amendments to the Acts proposed in 2014.

You may well consider holding off on your formal training of the detailed provisions of the Acts, considering that the rules for them are still being published in batches (parts). Taking into account the frequency of release, the next batch (part) of the rules may well be due.

Story by : Riaan de Lange