On 04 September the South African Revenue Service (SARS) issued a Media Release in which it noted the judgement handed down by the Full Court of the High Court Division Free State, Bloemfontein, which dismissed SARS’ appeal on 27 July. This appeal was against the judgment and orders of the Bloemfontein High Court.
This Court concluded that the appeal was moot because subsequent to the detention, which was the issue in the first court, SARS had seized the vehicle. In the result the Full Court concluded that it would be unnecessary to determine whether the first court was correct or not. The vehicle is now held by SARS on the basis that it was seized.
After much deliberation, SARS has opted to approach the Supreme Court of Appeal to note leave to appeal this judgement.
SARS wishes to remedy any misconception of the legal requirements when a second-hand vehicle is imported into South Africa. The South African law is absolutely clear, and for the importation of a second-hand vehicle into South Africa to be legal, SARS requires the following documents:
- Customs clearance documents,
- Letter of authority from National Regulatory for Compulsory Specifications (NRCS);
- Import permit from International Trade Administration Commission of South Africa (ITAC), a Division of the Department of Trade and Industry (the dti), and
- Interpol Clearance Certificate.
Story by: Riaan de Lange