Various Customs Acts that, for all intents and purposes, should probably have been implemented already, remain un-promulgated.
The first version of the Customs Duty Act was published in 2009 for comment and was assented to by President Cyril Ramaphosa in 2014 along with the Customs Control Act and the Customs and Excise Amendment Act.
These Acts will only take effect on a date determined by the President by proclamation.
It is also important to note that the South African Revenue Services agreed, in a Parliamentary hearing, that the Acts would only take effect once the Rules had been published for comment.
This process began in 2014 and was completed in 2016.
Hence the question, in the second quarter of 2024, when will the new Acts come into effect?
- Please read our column about this matter: "When will the new Customs Acts come into affect?"
