The SA Revenue Service has allayed industry concerns over the Customs Sufficient Knowledge (CSK) test requirement ahead of the implementation of the new Customs Acts.
While Sars has adjusted its original plan and will now focus on Reporting of Conveyances and Goods (RCG) before registration, licensing and accreditation (FTW July 28, 2017), Beyers Theron, executive – Customs & Excise Centre of Excellence, stressed that the purpose of the CSK was to ensure that those involved knew their way around the Act and specifically the provisions that applied to their particular client type.
“It’s not a test to trick you. If you take the 1964 Act, most people who work in industry would be able to work their way around it – for example, they would know that section 44 deals with liability for duty. This understanding under the new legislation remains the same and therefore an understanding of the structure of the Acts and the provisions that apply for specific client types, at both primary legislation and rules level, is required.
“The CSK test will be client type specific. The law does not make it mandatory for all client types to write the test. Regular importers and exporters do not need to write it, but if for example you are a licensee of a warehouse, you need to know the provisions in the new legislation around warehousing and its related chapters. The CSK is an open book test that requires the participant to have adequately prepared and have sufficient knowledge of the legislation and the rules.”
Theron believes it shouldn’t be difficult for people to adapt. “Simply, you need to know where to look for the information and what provisions apply to the type of client that you are being tested for.
“By the end of the year Sars will test the functionality of the system with a small group from trade.”
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Simply, you need to know where to look for the information. – Beyers Theron
