What’s new? The last update from the South African Revenue Service (Sars) on its website was on 30 November 2017. It related to the New Customs Act Programme (NCAP) Roadshow presentation August-November 2017. Is it a case of no news is good news?
On the last day of January 2018, it has been 1 301 days since the Customs Duty Act, 2014, 1 288 days since the Customs Control Act, 2014 were published and 4 798 days since their drafting commenced.
So, when will these Acts be enacted? The date is anyone’s guess. At the Sars recent International Customs Day 2018 celebrations on 26 January, the Customs and Excise Chief Officer is quoted as saying the NCAP “was by far the biggest project in Sars right now, with the roadmap for its implementation extending all the way until 2025.” “Once the new Acts are implemented, they will fundamentally change the way we do business in Sars.”
To put this in context, the drafting of the Acts commenced on 12 December 2004. Assuming that the ‘new Acts’ are implemented, in its totality, on 01 January 2025, that means that it would have taken 7 325 from the commencement of its drafting. Then, the ‘new’ Excise Act must still be published.
