Dear Valued Customer:

Should you have any questions please feel free to send your questions to and we will be sure to get back to you.

Herewith part two of the SARS Q&A questions 17 to 20 of 26 – Quote:

17. Could you kindly clarify whether the Customs and Excise Amendment Act, 2014  will cover excise or what will be covering this?

The Customs and Excise Amendment Act, 2014, takes effect on the “effective date”, which is the date when the Customs Control Act and the Customs Duty Act take effect. This date is still to be determined by the President. On that date the Customs and Excise Act, 1964, will in its amended form, be renamed the Excise Duty Act, 1964. It will cover matters relating to excise, fuel levy, RAF levy, environmental levy as well as air passenger tax.

In other words, the two new Customs Acts will replace the provisions of the current Customs and Excise Act, 1964, in relation to customs only and the amended 1964 Act will continue to apply to excise duties and the other levies and taxes mentioned.

18. Will it be mandatory for all exporters and importers to re-register every three years for their import and export codes (I am aware of the initial need to re-register once the acts go live)? Or will the “every three year” rule apply only to inactive traders?

No, it is not mandatory to re-register every three years, see section 614 of the CCA which deals with the period of validity of registration certificates. Subsection (1) expressly provides that a registration certificate remains in force unless it is withdrawn or it expires due to the inactivity of the registered person for a period of three years. In the case of an inactive registered person referred to in section 614(2), an application for renewal must be made in terms of section 615(1).

19. Will existing TDNs and VDNs remain in force and effective after the new Acts are implemented and will they not need to be reapplied for?

This is a “measure” that will continue after the effective date in terms of section 928 of the CCA.

20. Will the current fixed penalties under the new Customs Act be reduced when the new Act goes live?

No, a lenient approach will be applied for a limited period but the amounts as contained in the penalty table will not be reduced. Initial feedback from trade on the fixed penalty table was considered. We also performed a benchmarking exercise in relation to other jurisdictions and an inflation analysis, whereafter the fixed penalty amounts were reduced by 50%. It is to be noted that the fixed amount penalty tables for the Customs Duty Act, the Customs Control Rules, and the Customs Duty Rules must still be finalised and published for public comment.