On 08 November 2021, the South African Revenue Service (SARS) announced the Publication of Explanatory Summary of the Tax Administration Laws Amendment Bill, 2021.
According to the publication, the proposed amendments to the Customs and Excise Act, 1964, are to make technical corrections; to expand the purposes for which air cargo may be removed to degrouping depots to include consolidation and removal to transit sheds for export; to effect amendments consequential to changes to the SARS customs accreditation system; to expand the scope of matters that SARS may investigate to confirm the validity of a diesel refund claim; and to make the unlawful possession or use of a customs uniform an offence.
The Publication is accessible at: