It ought to be evident that South Africa’s international trade is to a greater extent occurring between related parties so one would expect Customs valuation to be a matter of intense scrutiny. Corporate tax's transfer pricing has its equivalent in Customs valuation. The media release states that “…the challenges pertaining to transfer pricing affect all tax authorities across the globe and in particular the bigger African continent”. Why does Sars not require multinational companies to publish their Customs valuation policies, as they require under transfer pricing?