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News & Press: Customs and Excise

Customs Agreement on Mutual Administrative Assistance with Japan

15 December 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal and Policy

SARS recently published the Customs Agreement on Mutual Administrative Assistance between South Africa and Japan. The date of entry into force of the agreement is 2 July 2012.

The purpose of the agreements regarding mutual assistance between two Customs Administrations is to:

• enable the administrations to exchange information;

• provide each other with technical assistance;

• undertake surveillance and investigations together, with, and on behalf of, each other; and

• co-operate with each other in order to enhance the efficiency of their operations and for such operations.

Please click here to download a summary of all such agreements.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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