On 12 September 2025, the National Treasury called for comment on its 2025 draft Taxation Laws Amendment Bill (TALAB), which provides legislative amendments dealing with tax administration announcements made in Annexure C of the 2025 Budget Review, as well as technical corrections. Comment is due by 12 September 2025. The key tax proposals contained in the 2025 draft TALAB include the following:
- Providing for a simplified customs entry regime for the entry of goods imported or exported for purposes of express delivery on a door-to-door basis
- It is proposed that express goods below an upper limit may be entered in accordance with simplified procedures, which are to be determined by the South African Revenue Service (SARS) Commissioner by rule.
- The deletion of Section 38(1)(a)(v) to the Customs and Excise Act, 1964 is proposed, which will have the effect that goods described in this category must in future be formally entered even though the value for duty purposes is below R500 and no duty is payable. The entry will be done on a simplified bill of entry in the case of qualifying express delivery parcels.
- Dutiability of waste derived from processing imported goods in manufacturing plants
- It is proposed that the use of waste or scrap remaining after the manufacturing from any goods entered for processing under the provisions of any rebate item specified in Schedule No. 3 or 4 to the Act, 1964 for certain purposes, including the transfer under rebate of customs duty for subsequent manufacture by another Schedule No.3 to the Act, 1964 rebate registrant be authorised. This paves the way for a rebate item to enable the use of such waste or scrap under a rebate of customs duty, subject to specified conditions.
- Providing for a customs and excise voluntary disclosure programme
- It is proposed that the Act, 1964 be amended to provide for a customs and excise voluntary disclosure programme.
The detailed information is accessible at: