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.