South African Revenue Service: Announce in ZA Matter

South Africa's customs legislative landscape is undergoing a significant, albeit protracted, transformation. While the foundational Customs and Excise Act 91 of 1964 remains largely in force, the South African Revenue Service (SARS) is actively preparing for the full implementation of the modernised Customs Control Act 8 of 2014 and Customs Duty Act 30 of 2014. These new Acts, assented to in 2014 but awaiting a Presidential proclamation for full commencement, aim to align South African customs procedures with international best practices, enhance trade facilitation, and bolster compliance through advanced risk management and digital solutions. Concurrently, SARS is rolling out various digital initiatives and enforcement measures, such as the Traveller Management System and online traveller declarations, which are already impacting cross-border movements and trade. Legal practitioners must navigate this dual legislative reality, advising clients on both the existing framework and the imminent shifts, particularly concerning increased digital compliance and stricter enforcement.

The South African Revenue Service (SARS) plays a pivotal role in regulating the flow of goods and people across the nation's borders, a function critical for both revenue generation and national security. The legislative framework governing these operations is currently in a state of transition, presenting both opportunities and complexities for legal practitioners and businesses engaged in international trade. While the long-standing Customs and Excise Act 91 of 1964 continues to be the primary legislation, the impending full commencement of the Customs Control Act 8 of 2014 and the Customs Duty Act 30 of 2014 signals a fundamental shift towards a modernised customs regime.

This legislative overhaul, initiated over a decade ago, is driven by the need to align South Africa with international standards, particularly the Revised Kyoto Convention, and to leverage technological advancements for more efficient and transparent customs administration. The delay in the full implementation of the 2014 Acts has meant that businesses operate under a hybrid system, requiring vigilance regarding both existing provisions and new SARS initiatives. This article explores the current state of South African customs legislation, highlights recent SARS modernisation efforts, and discusses the implications for legal professionals as the country moves towards a fully modernised customs environment.

For decades, customs and excise matters in South Africa have been primarily governed by the Customs and Excise Act 91 of 1964. This comprehensive statute, which came into effect on 1 January 1965, consolidated both customs and excise provisions, providing for the levying of duties, control over importation, exportation, and manufacture of goods, and related incidental matters. Over the years, the 1964 Act has undergone numerous amendments to adapt to changing economic realities and international trade dynamics.

Recognising the need for a more contemporary and streamlined legislative framework, SARS embarked on a significant re-write of the customs legislation in 2003. This extensive process culminated in the promulgation of two new principal Acts: the Customs Control Act 8 of 2014 and the Customs Duty Act 30 of 2014. The Customs Control Act aims to provide for comprehensive customs control over all conveyances, goods, and persons entering or leaving the Republic, facilitating the implementation of tax-levying laws and other relevant legislation. Concurrently, the Customs Duty Act focuses specifically on the imposition, assessment, payment, and recovery of customs duties on imported or exported goods. Crucially, both 2014 Acts are designed to take effect on a date to be determined by the President by proclamation in the Government Gazette, a date that remains pending.

The delayed commencement of the Customs Control Act 8 of 2014 and the Customs Duty Act 30 of 2014 means that the Customs and Excise Act 91 of 1964 continues to be the primary legal instrument for customs administration. However, SARS has not been static, actively implementing various modernisation initiatives under the existing framework while preparing for the new regime. A notable recent development is the requirement, effective from 1 June 2026, for all foreign-registered vehicles to be declared on the SARS Traveller Management System (TMS) prior to entering or leaving South Africa. This measure, aligning with international customs practice, aims to enhance risk-based screening, strengthen compliance, and improve national security. Similarly, from 1 July 2026, travellers entering or leaving South Africa must submit online traveller declarations, further digitising border processes and facilitating compliance.

These operational changes, alongside other measures such as the automated validation and rejection rule for e-commerce imports by private individuals exceeding R150,000 per calendar year (effective 20 November 2025), demonstrate SARS's commitment to leveraging technology for improved control and revenue protection. The ongoing legislative reform also includes efforts to streamline dispute resolution procedures, with proposed amendments to align Chapter 37 of the Customs Control Act with Chapter 9 of the Tax Administration Act, 2011, for uniform appeal and dispute settlement processes.

Challenges persist in the transition. The extensive work involved in drafting the detailed Rules under the new Acts has contributed to the delay in their full implementation. This creates a complex environment where practitioners must be conversant with the provisions of the 1964 Act, its numerous amendments, and the anticipated requirements of the 2014 Acts. Furthermore, SARS is intensifying its enforcement efforts, as evidenced by the Memorandum of Understanding signed with the National Consumer Commission (NCC) in May 2026 to combat non-compliant imports and tax evasion, particularly in sectors like clothing, textile, footwear, and leather, and e-commerce. Investigations into customs inspection corruption, leading to search and seizure orders against current and former employees, underscore SARS's commitment to integrity and combating illicit trade.

The South African customs legislative landscape is in a dynamic phase, characterised by the continued application of the Customs and Excise Act 91 of 1964 alongside the gradual introduction of modernised processes and the anticipated full commencement of the Customs Control Act 8 of 2014 and Customs Duty Act 30 of 2014. For legal practitioners, this necessitates a dual focus: maintaining a thorough understanding of the existing legal framework while closely monitoring the ongoing developments and preparatory measures for the new Acts. The increasing emphasis on digital declarations, enhanced risk management, and inter-agency collaboration signals a future where customs compliance will demand greater technological integration and transparency from traders.

Practitioners should proactively advise clients on adapting their internal systems and processes to meet the evolving digital requirements, such as the Traveller Management System and online traveller declarations. Furthermore, staying abreast of SARS's enforcement priorities, particularly concerning illicit trade and e-commerce imports, is crucial to mitigate compliance risks. The full implementation of the 2014 Acts will usher in a more predictable and efficient customs environment, but the journey to that point requires continuous engagement with SARS pronouncements and legislative updates to ensure seamless compliance and effective advocacy for clients.