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News & Press: Customs and Excise

Promulgation of the Customs Duty Act (No. 30 of 2014)

10 July 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

The Customs Duty Act (No. 30 of 2014) (‘Act’) was assented to yesterday and was published in Government Gazette No. 37821 during the course of today. It should be noted that, in terms of section 229 of the Act, the Act will only take effect on the date on which the Customs Control Act takes effect.

Please click here to access the Act.


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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