SARS on 21 January 2015 released its draft Customs Control Act, 2014 Rules, its 2nd draft (Clean draft re-numbered); the draft Customs Control Act, 2014 Rules, its 2nd draft (Track Changes-version showing changes); and a Comment Sheet, on which comment is due by 01 April 2016.
According to SARS the amendments made to the first draft of the Rules to the Act include changes occasioned by external stakeholder comments received after publication of the first draft, internal feedback and SARS operational requirements, changes to give effect to proposed amendments of the Customs Control Act, 2014, (as contained in the Taxation Administration Laws Amendment Bill, 2015), as well as the technical review of the draft as a whole. Technical amendments include the correction of errors, the moving of provisions, the adaptation of wording to ensure consistency of similar provisions throughout the text, the insertion of provisions inadvertently omitted, the insertion of general provisions applicable to all the Chapters and the consequential deletion or adaptation of provisions in the various Chapters.