On 08 September 2021, the South African Revenue Service (SARS) announced the publication of its “Customs External Policy Offences and Penalties”.
According to the “Summary” of the External Policy:
(a) Where it has been established that the Act has been contravened or not complied with, the Commissioner is empowered to offer a Section 91 to a client as an alternative to prosecution.
(b) The client has the option of accepting or rejecting the offer of the Section 91. Failure to comply with the request will result in a letter of demand for the underpayment of any duties or taxes being issued to
(c) Under no circumstances will Customs accept a deposit lodged in terms of Section 91 under protest.
(d) Goods dealt with in contravention of the provisions of the Act are liable to forfeiture and if the goods are not available at the time of a Customs intervention, forfeiture may be imposed.
(e) Where goods have been detained, seized or forfeited, the Commissioner can direct that the goods be returned to the owner where good cause is shown.
(f) Any person whose rights have been adversely affected by administrative action has the right to be given written reasons, as contemplated in the Constitution of South Africa and the Promotion of Administrative Justice Act.
The External Policy is accessible at: