On 05 February 2014 Sars reported back to the Standing Committee on Finance (SCoF), following the committee’s Oral Hearing of 28 January 2014. On 07 February 2014 Sars published the Draft Response Document on the Customs Control Bill, 2014 and Customs Duty Bill, 2014; the SCoF Amendments to the Customs and Excise Amendment Bill, 2014; and the SCoF Amendments to the Customs Control Bill, 2014. According to Business Day the Customs Control Bill includes a “fallback” provision which allows for a return to the current customs control system should the proposed one fail. The African National Congress Parliamentary Caucus on 05 February 2014 announced that there were 43 Bills that parliament had to pass before the Elections of 07 May 2014. They identified 8 Bills which they believe Parliament should give special attention to and ensure that they are passed into law. Three of the prioritised Bills listed as 4th, 5th, and 6th respectively are the Customs Control Bill, 2013; the Customs Duty Bill, 2013; and Customs and Excise Amendment Bill, 2013. The Customs Duty Bill aims to provide for the imposition, assessment, payment and recovery of customs duties on goods imported into or exported from the Republic of South Africa; and for matters incidental thereto. The Customs and Excise Amendment Bill aims to amend the Customs and Excise Act, 1964, so as to delete all provisions superseded by general provisions of the Customs Control Act applicable to all tax levying Acts; to delete all provisions relating to the customs control of imported goods and goods to be exported; to delete all provisions relating to the imposition, collection and refunding of customs duties and other matters relating to customs duties; to limit the remaining provisions of the Act to excise duties, fuel levies, Road Accident Fund levies, environmental levies, air passenger taxes and matters relating to such duties, levies and taxes; and to change the name of the Act to the Excise Duty Act, 1964; and to provide for matters connected therewith. The Customs Control Bill aims to provide for customs control of all vessels, aircraft, trains, vehicles, goods and persons entering or leaving the Republic of South Africa; to facilitate the implementation of certain laws levying taxes on goods and of other legislation applicable to such goods and persons; and for matters incidental thereto.
