The South African Revenue Service (Sars) on 03 October 2014 released the "Third Batch" of draft Rules to the Customs Control Act No.31 of 2014, assented to on 21 July 2014, for comment by 14 November 2014.
The draft Rules pertain to Chapters 21 (Confidentiality), 23 (Disclosures in terms of international agreements), 24 (Requests for information), 25 (Rules to facilitate implementation of this Chapter), 26 (Offences in terms of this Chapter), 27 (Purpose of this Chapter), 28 (Customs control of goods), 29 (Customs control of persons), 30 (Foreign-going vessels and aircraft passing through Republic without calling or landing) and 31 (Designation of places of entry and exit).
The Comment Sheet, provided for comment, should be amended to reflect the Chapters of the "Third Batch", and the due date for comment.
Previously draft Rules were released for comment on 17 June 2014 and 04 August 2014. Draft Rule for Chapters 2 (Time of importation or exportation and of arrival or departure), and 22 (Disclosure to authorised recipients) have not yet been released.
The Comment Sheet, provided for comment, should be amended to reflect the Chapters of the "Third Batch", and the due date for comment.
INDEX
CHAPTER 1
INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACT
Part 1
Interpretation of this Act
1. Definitions
2. Time of importation or exportation and of arrival or departure
Part 2
Purpose and application of this Act
3. Purpose of this Act
4. Goods and persons to which this Act applies
5. Territorial application of this Act
6. Application of this Act in relation to SACU member states
7. Application of this Act in relation to SADC member states
8. Application of this Act in relation to tax levying Acts and legislation regulating goods and persons entering or leaving Republic
Part 3
Administration of this Act
9. Commissioner to administer this Act
10. Designation of customs officers
11. Powers and duties of customs officers
12. General requirements for performing enforcement functions
13. Identification of customs officers and equipment
14. Customs Offices
15. Agreements for assistance in administration of this Act and tax levying Acts
16. Customs co-operation with other countries
17. Provision of special customs services
Part 4
Delegations
18. Delegation by Minister
19. Delegation by Commissioner
Part 5
Confidentiality
20. Definition
21. Confidentiality
22. Disclosure to authorised recipients
23. Disclosures in terms of international agreements
Part 6
Other matters
24. Requests for information
25. Rules to facilitate implementation of this Chapter
26. Offences in terms of this Chapter
CHAPTER 2
CUSTOMS CONTROL, PLACES OF ENTRY AND EXIT AND CUSTOMS
CONTROLLED AREAS
27. Purpose of this Chapter
Part 1
Customs control
28. Customs control of goods
29. Customs control of persons
30. Foreign-going vessels and aircraft passing through Republic without calling or landing
Part 2
Places of entry and exit
31. Designation of places of entry and