Time-lines for new Acts clarified

Last week the author
of FTW’s Duty Calls
column, Riaan de Lange,
questioned some of the
time-lines – in drafting and
implementation – of the new
Customs Acts.
SA Revenue Service
provides clarity:
Q: Why has the drafting
of the Acts been such a
protracted affair?
A: The length of time
that the drafting process has
taken is not unique to the
Customs Acts. Where there
is a complete overhaul of
legislation, the process takes
much longer than an update
to legislation.
The Customs Acts
represent such a complete
overhaul. Furthermore,
the consultation process
included two public
comment cycles on draft
legislation, consultation
with other members of the
Southern African Customs
Union and a lengthy
Nedlac process prior to the
Customs Bills’ introduction
in parliament as well as
a further consultation
process.
Amendments to the
acts and the rules are
necessary to accommodate
comments received and
to accommodate business
requirements and system
development. The legislation
should fit the operational
implementation as closely
as possible to ease the
transition from old to new
with as little as possible
effect on the economy or the
f low of trade.
The Customs Acts
emphasise electronic
communication and manual
forms will therefore only
be needed in exceptional
circumstances. The rules
prescribe the information
that must be ref lected on
forms and were published
for comment.
Q: Why the rush to
publish the Acts?
The publication of the
Customs Acts was part of
the process followed by
all legislation approved
by parliament. After
parliament approves
legislation it is forwarded to
the president for approval
and after approval the
office of the president
publishes the legislation
in the Government
Gazette. The publication
was therefore not rushed.
Instead it provides a clear
and certain framework
for the development of
subordinate legislation,
including the consultative
process and other
preparatory work to
prepare for implementation
such as system
development, operational
readiness, training, etc.
The proposed
amendments are
necessary to accommodate
comments received and
to accommodate business
requirements and system
development as Sars
and industry prepare to
implement the Customs
Acts. As some issues are
only detected when such
preparations are under
way it is not uncommon for
legislation that is not yet
in effect or which has only
been in effect for a short
period to be amended.
Sars has launched a
dedicated web page on
the new Customs Acts
which can be accessed by
going to www.sars.gov.za
> Customs > New Customs
Legislation update
SA Revenue Service.