A letter by the South African Revenue Service (Sars) Head Customs: Border Operations, Ports of Entry and Customs Compliance, dated 23 June, titled “Rules Under Sections 107a And 110 Of The Customs And Excise Act 1964: Lenient Approach In Respect Of Enforcement Actions” to external stakeholders stated:
Rules providing for requirements relating to tobacco leaf dealers and tobacco growers as well as the installation of product counters, prescribed under Section 107A “Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials” and Section 110 “Instruments and tables” of the Customs and Excise Act, 1964, were published in Government Gazette No. 43343 on 22 May and came into effect on 22 June.
Please take note that a lenient approach will be adopted in respect of enforcement actions relating to the abovementioned rules until 31 July 2020. This is aimed at giving clients ample time to obtain registration as required in terms of Rule 107A.01 and to become compliant with the requirements in respect of product counters under Section 110.
The letter is accessible at:
Story by: Riaan de Lange