In this week’s column
we pose some questions
relating to the Customs
Duty Act, 2014 and the
Customs Control Act,
2014.
The process of
drafting these Acts
has been a protracted
affair, to say the least,
marred by delays and
postponements. Add
to this the fact that the
exact date of the Acts’
introduction is still not
known.
Presently the Acts
are subject to proposed
amendment, and then
the rules to the acts are
still being formulated,
subject to a process of
some consultation. Then,
what about the DA forms.
Would these
be subject
to any
change?
(DA the
acronym for
“doeane en
aksyns”, in
English it’s
“customs and excise”). No
proposed forms have yet
been published as part of
the consultation process.
All remains quite
confusing.
Why rush publishing
Customs Acts?
Why were the Customs
Duty Act, 2014 and the
Customs Control Act,
2014 published at the
time that they were? For
they still have not entered
into force, and there is
still no definitive date
for them to do so. So why
publish them? Add to
this the fact that the Acts
have already been subject
to proposed amendment
in two Taxation Revenue
Amendment Bills.
It was subject to
proposed amendment
even before it
entered into force.
Is one to deduce
that the drafting of
the Customs Duty
Act, 2014 and the
Customs Control
Act, 2014 were
rushed? If so,
why the rush?
Customs
Acts
Training
We question
why any company
would presently willingly
invest in sending their
staff to attend a training
course or workshop on the
Customs Duty Act, 2014
and the Customs Control
Act, 2014.
They would be
attending training on
two 2014 Acts (still to
be enacted), for which
the rules to the acts
are still being devised
and deliberated on, and
which, in all likelihood,
will at best be introduced
in phases, and then only
in mid-2016 (best case).
New Customs
Legislation
In a Sars letter titled
“Uz tpdate on new
customs legislation”
dated 14 August
2015 Sars chief
officer: legal and
policy indicated,
amongst other
things, that:
“We will soon
be launching a
dedicated web
page on the Sars website
for updates on the new
Customs legislation …”.
More than three
months later there
has been no further
information on the launch
of a dedicated web page.
DUTY CALLS
Comments | 0
