On 07 November 2025, the South African Revenue Service (SARS) published its Explanatory Summary of the Tax Administration Laws Amendment Bill, 2025, advising that the finance minister intends to introduce the Bill in the National Assembly in the near future.
The proposed amendments to the Customs and Excise Act, 1964, are:
- To provide for the SARS Commissioner to delegate a function to be performed by an officer or other person under his control or direction, to a person in the service of another organ of state or institution with whom an agreement has been concluded in terms of the Act, 1964, or to designate such person as a customs officer for a specific purpose.
- To enable a simplified regime for the entry of goods imported or exported for purposes of express delivery on a door-to-door basis in accordance with simplified customs procedures as determined by the SARS Commissioner by rule, as well as for the determination of the upper limit on the value of such goods that may be entered in accordance with simplified procedures.
- To enable the SARS Commissioner to prescribe the timeframe for adjustment of a Bill of Entry (BoE) in a manner other than by the submission of a Voucher of Correction (VOC);
- To enable the transfer, under rebate of customs duties, of waste or scrap remaining after the manufacturing from any goods entered under any item specified in Schedule No.3 to the Act, 1964, to another person registered under another item of Schedule No.3 to the Act, 1964, for use subject to compliance with such item.
- To insert a chapter providing for voluntary disclosure relief for customs and excise; and
- To make technical corrections.