Ignorance of the law is an excuse, right?
Wrong!, says Taryn Hunkin, senior associate at Shepstone & Wylie Attorneys.
Especially when it comes to Customs & Excise Act 91 of 1964, better known as the “CEA”.
According to Hunkin, “anyone who has trawled through the CEA will know that it is exceptionally complex, requires expertise in several areas, including tariff classification and valuation in accordance with international legal instruments, and takes a lifetime to master (well for those that can master it at all).”
In an article titled “The Disciplinarian”, Hunkin fleshes out the CEA for those who want to steer clear of any action by the South Africa Revenue Services.
Read it here: https://tinyurl.com/47svcncm
