The state provides state warehouses for the safekeeping of goods. These are managed by Customs. Their main purpose is to secure the duty and VAT due on unentered, abandoned or seized goods. Entered goods detained provisionally for the correct tariff classification or without a permit are also stored in state warehouses.
Once the importer or owner of the goods has complied with all customs requirements, the goods may be released on receipt of state warehouse rent. Unclaimed goods may be sold by public auction after a prescribed period from the date on which the goods were placed in the state warehouse. The proceeds go towards covering duties, VAT or other expenses.
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.