Have you ever gone through the Taxation Administration Laws Amendment Bill (and the Taxation Laws Amendment Bill) when it’s published? You do know that it is published annually? Or have you given up at the mere sight of it? Or did you forget that when “taxation” is referenced that in the instance of customs and excise it encompasses “duty” and “levy”? (You know the joke of duty, tax and levy? You should, but I digress.)
The first time you pick up or decide to read the Amendment Bill with the best intention to work through it, you will find it utterly confusing - it’s a promise. Then despair will set in and you would be very tempted to do anything else, even to delete the electronic file, or if you have printed it, to donate it to the recycling box – on the positive you would have helped in saving the planet, which needs saving.
Why not make this year different? Let us assist you in informing you of the amendments proposed to the Customs Acts, and you – the subject matter expert – let us know your comments on the proposed Act amendments. Deal?
Yes, I did say Acts – plural. Amendments to the Customs and Excise Act No.91 of 1964 are proposed – but that you would have expected. But what about proposed amendments to the Customs Duty Act No. 30 of 2014 and the Customs Control Act No. 31 of 2014, which were published on 10 July 2014 and 23 July 2014 that have yet to come into operation?
If you are interested in getting the detail simply send us an email with “2014 Customs Acts Proposed Amendment Sheet” in the title and we will send you the 6-page document, providing you with the proposed amendment and description. Why burrow though the 56-page Tax Administration Laws Amendment Bill, 2014 trying to find it, and then having to collate it all?
The Background
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 amend 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