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Redrafting the customs and Excise Act

Thursday, 04 March 2010   (0 Comments)
Posted by: Author: Prof DN Erasmus
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Redrafting the customs and Excise Act 

The SA legislature has announced that they have redrafted the Customs Act. The new Excise Act will follow in due course. In fact, two new bills have been released for comment. The Customs Control Bill, which establishes a customs control system for all goods imported into or exported from 

South Africa, that prescribes the operational aspects of the system. The second bill, which will become the Customs Duty Act, provides for the imposition, assessment and collection of customs duties.

The existing Customs and Excise Act, 1964 will be amended to exclude all aspects of customer duties and will apply to excise and other taxes only, until such time as the new Excise Duty Act has been redrafted.

Traditionally, border and customs control in South Africa was exercised to:

•ensure the collection of tax on imported and exported goods;

•combat cross-border crime; and

•generally protect the country’s sovereignty.

However, with the advent of globalisation and the revised Kyoto Convention, that provides a model framework for customs control, and is regarded as the blueprint for a modern, efficient and cost effective customs system (SA acceded to the Convention on 18 May 2004), the legislature decided to redraft the Customs

Control Bill and the Customs Duty Bill, to bring customs control and duty legislation in line with the general principle of globalisation and the revised Kyoto Convention.The proposed goal of the new draft legislation is to achieve:

•a simple,


•efficient customs system,

•optimising available technology,

•that will not disrupt the flow of goods and people between countries.

Source: By Prof DN Erasmus (TaxTalk)



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