Customs

Taxation Laws Amendment Acts, 2020 - Promulgated

Publish Date:

25 Jan 2021

On 20 January the South African Revenue Service (SARS) announced the promulgation, on the day, of the following Amendment Acts:

Tax Administration Laws Amendment Act 24 of 2020

Amend the Customs and Excise Act, 1964, so as to make technical corrections;

To extend a provision concerning information sharing and to exclude certain information from the application of the prohibition on disclosure of information.
To clarify the movement in bond of containerised goods on the strength of a manifest and without furnishing security to licensed container depots or container terminals appointed or prescribed.
To clarify how bills of entry may be adjusted; to broaden provisions relating to the disposal of goods on failure to make due entry on importation to also include failure to make due entry on exportation of goods on which export duty is payable.
To provide for the commencement of liability for export duty.
To provide for the liability of the master of a ship or pilot of an aircraft or other carrier for duty on goods deemed imported to cease upon delivery of the goods to a licensed remover in bond, for the assumption of such liability by a licensed remover in bond, as well as for the circumstances in which liability of the licensed remover in bond will cease; to clarify the meaning of ”free on board‘” in relation to goods exported.
To provide for the limitation of the period for applications for refunds of export duty; and
To broaden a provision relating to the production of permits or certificates required in respect of imported goods to apply to exported goods as well.

Taxation Laws Amendment Act 23 of 2020

To amend the Customs and Excise Act, 1964, so as to make provision for continuations; so as to amend certain provisions: