On 20 June the South African Revenue Service (Sars) announced the publication of a 20-page academic guide to assist persons and organisations in understanding the customs and excise transitional provisions brought about by the new customs and excise legislation consisting of the Customs Control Act, 2014, Customs Duty Act, 2014 and the Excise Duty Act, 2014, that will one day replace the Customs and Excise Act, 1964 (the Act).