Terms of reference (TOR) for a Customs and Excise Key Industry Management Forum (KIMF) were published by the South African Revenue Service (Sars) in December 2024.According to the TOR document, the mandate of the KIMF “is to collaborate with the industry on regulatory, operational and strategic issues related to the specific industry”.Focus areas include the development of action plans to address customs and excise risks that lead to non-compliance in respect of valuation fraud and tariff abuses; identification of systemic solutions to the gaps related to import and export activities; the sharing of experience and ideas; and provision of advice regarding regulatory, strategic and key policy issues to enhance trade facilitation.Industry leaders will work with Sars to develop programmes aimed at improving compliance to “establish a better partnership between Sars and industry”. They will also contribute to the formulation of best practice in the facilitation of trade in accordance with all the acts administered by Sars. Forum members will be drawn from representatives of industry associations who are formally appointed by their respective organisations.“It is advisable that each association appoints a minimum of two representatives as the membership is not transferable,” the TOR states. The chairperson must ensure that representatives from Sars business units and other government agencies are identified, appointed and invited to meetings. The meetings will not be for decision making, but for discussion and recommendation. ER