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Call for comment: First Batch – Draft Customs Duty Rules under Chapters 1, 3 to 9 and 11 to 13

Monday, 11 May 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The draft contains the draft rules proposed under Chapters 1,3 to 9 and 11 to 13 of the Customs Duty Act, 2014 (Act No. 30 of 2014).

Depending on the quality of feedback received, SAIT will be making a submission to SARS. Kindly submit all comments to by no later than 1 June 2015.

Please click here to access the Draft Rules.

Please click here to access the penalty list for fixed amount penalties.



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.

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