On 22 October 2014 the Minister of Finance introduced in the National Assembly the (i) Taxation Laws Amendment Bill, 2014 [B13-2014], and (ii) the Tax Administration Laws Amendment Bill, 2014 [B14-2014].
The Taxation Laws Amendment Bill, 2014 contains certain reference to customs and excise, but within the confines of the Value-added Tax (VAT) Act.
The Tax Administration Laws Amendment Bill, 2014 contains reference to amendment of the Customs and Excise Act so as to effect consequential amendments, to amend certain provisions and to effect technical corrections.
The Proposed Amendments
The proposed amendments to the Customs and Excise Act No.91 of 1964 relate to (i) Section 43 of the Act – “Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized and abandoned goods”; (ii) Section 47 of the Act – “Payment of duty and rate of duty applicable”; (iii) Section 50 of the Act “Provisions relating to the disclosure of information in terms of agreements and conventions”; (iv) Section 101B of the Act – “Special provisions relating to the processing and protection of personal information”; Section 119A of the Act – “Substitution of Schedules”.
The proposed amendments to the Customs Duty Act No. 30 of 2014 relate to: (i) Section 1 of the Act – Interpretation; (ii) Section 88 of the Act – Mandatory re-assessment of duty; (iii) Section 201 of the Act – Fixed amount penalty; (iv) Section 202 of the Act – Procedure for imposing fixed amount penalty; (v) Section 221 of the Act – Admissibility of certain statements in documents.
The proposed amendments to the Customs Control Act No. 31 of 2014 relate to: (i) Section 177 to the Act - Invoices; (ii) Section 178 to the Act – Amendments of invoices; (iii) Section 241 to the Act – Proposed and application of this chapter; Section 242 of the Act - Transhipment; and Section 634 of the Act – Licensing of other categories of premises, facilities or persons