Concerns have been raised regarding the “blanket” removal of concessions, considered to be deviations, agreements or special allowances granted by customs and excise offices for specific purposes in instances where a process or procedure was not covered by policy or legislature.
This is after the South African Revenue Service released a letter to all relevant stakeholders advising of the intention to withdraw all concessions in terms of Section 3(2) of the Promotion of Administrative Justice Act, No 3 of 2000.
Since then, Customs has acknowledged receipt of submissions and has undertaken to respond directly to relevant parties.
However, Customs has made it clear that concessions now covered by policy or legislation are outside of the law and will be withdrawn by the end of 2025.
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