On 11 June 2021, the South African Revenue Service (SARS) announced the insertion of Rule 49G.48.05 to the Customs and Excise Act, 1964 dealing with the interim administrative arrangement for the Southern African Customs Union-Mozambique (SACUM) - United Kingdom (UK) Economic Partnership Agreement (EPA) tariff rate quotas (TRQs) to be carried out by SARS on a first come first-served basis (DAR215)
Insertion of rule 49G.48.05 reads:
“49G.48.05 Transitional arrangements
The provisions of rules 49G.46.03(a)(iii), (g) and 49G.47.04(a) in respect of a valid export or import permit issued by the Department of Agriculture, Land Reform and Rural Development for export or import to or from the United Kingdom of goods that are subject to tariff rate quotas as contemplated in Section B of Part I of Annex I to the Agreement shall, from the date of implementation of these rules until 31 December 2021, or such further period as published on the SARS website, not apply.”
The draft amendments are accessible at:
Story by: Riaan de Lange