Gap Analysis
Gap Analysis for South Africa
(See full country/territory profile)Trade Facilitation Agreement
1 Publication
Yes
https://www.gov.za/documents/notices http://www.saflii.org/za/gaz/ZAGovGaz/
https://www.gov.za/documents/notices http://www.saflii.org/za/gaz/ZAGovGaz/
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 1. Are laws and regulations published in official journal?
1 Publication (Site)
Yes
https://www.gov.za/documents/notices https://www.gpwonline.co.za/GPWGazettes.htm https://www.sars.gov.za/legal-counsel/primary-legislation/
https://www.gov.za/documents/notices https://www.gpwonline.co.za/GPWGazettes.htm https://www.sars.gov.za/legal-counsel/primary-legislation/
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 4. Is there a public and regularly updated website available with »
a. Laws and regulations?
2 Opportunity to Comment, Information Before Entry Into Force And Consultation
Yes
https://www.sars.gov.za/customs-and-excise/
https://www.sars.gov.za/customs-and-excise/
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 4. Is there a public and regularly updated website available with »
b. full description of all Customs procedures?
2 Opportunity to Comment, Information Before Entry Into Force And Consultation
Yes
https://www.sars.gov.za/individuals/what-if-i-do-not-agree/appeals/ Alternative Dispute Resolution:After submission of a valid appeal SARS and the taxpayer may, by mutual agreement, attempt to resolve the appeal through the Alternative Dispute Resolution (ADR) process specified in the rules. This process creates a framework within which appeals may be resolved by way of agreement or settlement. The ADR process is less formal and inexpensive than the court process and allows appeals to be resolved within a much shorter period. Furthermore, it creates a more cost-effective remedy for resolving tax appeals. The taxpayer must indicate in the Notice of Appeal whether he/she wishes to make use of the ADR procedures. SARS must, if satisfied that the matter is appropriate for ADR, inform the taxpayer accordingly within 30 days of the date of appeal. If the taxpayer did not indicate a willingness for ADR procedures, but SARS is satisfied that the appeal is appropriate, then SARS must inform that taxpayer accordingly within 30 business days. The taxpayer must within 30 days of receipt of such a notice inform SARS whether or not they agree to follow the ADR process. Should the ADR proceedings be terminated the taxpayer must within 20 days of such termination request the clerk of the tax board or registrar of the tax court to set the matter down for formal hearing.
https://www.sars.gov.za/individuals/what-if-i-do-not-agree/appeals/ Alternative Dispute Resolution:After submission of a valid appeal SARS and the taxpayer may, by mutual agreement, attempt to resolve the appeal through the Alternative Dispute Resolution (ADR) process specified in the rules. This process creates a framework within which appeals may be resolved by way of agreement or settlement. The ADR process is less formal and inexpensive than the court process and allows appeals to be resolved within a much shorter period. Furthermore, it creates a more cost-effective remedy for resolving tax appeals. The taxpayer must indicate in the Notice of Appeal whether he/she wishes to make use of the ADR procedures. SARS must, if satisfied that the matter is appropriate for ADR, inform the taxpayer accordingly within 30 days of the date of appeal. If the taxpayer did not indicate a willingness for ADR procedures, but SARS is satisfied that the appeal is appropriate, then SARS must inform that taxpayer accordingly within 30 business days. The taxpayer must within 30 days of receipt of such a notice inform SARS whether or not they agree to follow the ADR process. Should the ADR proceedings be terminated the taxpayer must within 20 days of such termination request the clerk of the tax board or registrar of the tax court to set the matter down for formal hearing.
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 4. Is there a public and regularly updated website available with »
c. access to appeal procedure?
2 Opportunity to Comment, Information Before Entry Into Force And Consultation
Yes
https://www.sars.gov.za/find-a-form/
https://www.sars.gov.za/find-a-form/
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 4. Is there a public and regularly updated website available with »
d. all forms and documents required for import and export?
2.1.1 Opportunity to Comment, Information Before Entry Into Force
Yes
https://www.sars.gov.za/legal-counsel/preparation-of-legislation/draft-documents-for-public-comment/ https://www.sars.gov.za/legal-counsel/preparation-of-legislation/discussion-papers/ https://www.gov.za/documents/public-comment https://www.justice.gov.za/legislation/legprocess.htm
https://www.sars.gov.za/legal-counsel/preparation-of-legislation/draft-documents-for-public-comment/ https://www.sars.gov.za/legal-counsel/preparation-of-legislation/discussion-papers/ https://www.gov.za/documents/public-comment https://www.justice.gov.za/legislation/legprocess.htm
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior
to implementation?
2.1.2 Consultations
Yes
https://www.justice.gov.za/legislation/legprocess.htm
https://www.justice.gov.za/legislation/legprocess.htm
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements?
4 Procedures for appeal or review
Yes
https://www.sars.gov.za/legal-counsel/dispute-resolution-judgments/tax-court/
https://www.sars.gov.za/legal-counsel/dispute-resolution-judgments/tax-court/
Customs capabilites database question:
C POST-RELEASE PROCESSES » 2b. May decisions of local Customs officials be appealed to an independent court?
4 Procedures for appeal or review
Yes
https://www.sars.gov.za/legal-counsel/dispute-resolution-judgments/dispute-resolution-process/ https://www.sars.gov.za/customs-and-excise/offences-penalties-and-disputes/dispute-resolution/ https://www.sars.gov.za/wp-content/uploads/Ops/Guides/LAPD-TAdm-G06-Quick-Guide-on-Alternative-Dispute-Resolution.pdf
https://www.sars.gov.za/legal-counsel/dispute-resolution-judgments/dispute-resolution-process/ https://www.sars.gov.za/customs-and-excise/offences-penalties-and-disputes/dispute-resolution/ https://www.sars.gov.za/wp-content/uploads/Ops/Guides/LAPD-TAdm-G06-Quick-Guide-on-Alternative-Dispute-Resolution.pdf
Customs capabilites database question:
C POST-RELEASE PROCESSES » 2a. May decisions of local Customs officials be appealed to a higher administrative level?
4.4 Procedures for appeal or review
Yes
ADR: Finalise the ADR proceedings within 90 business days unless agreed otherwise. Where an agreement or settlement is concluded issue an assessment to give effect to thereto within a period of 45 business days after the date of the last signing of the agreement. Tax Board: The chairperson to issue a decision by the tax board within 60 business days after the conclusion of the hearing.The clerk to deliver a copy of the decision to the parties within 10 business days of receipt of the decision Issue the assessment to give effect to the decision of the tax board within 45 business days after the receipt of the decision of the tax board.
ADR: Finalise the ADR proceedings within 90 business days unless agreed otherwise. Where an agreement or settlement is concluded issue an assessment to give effect to thereto within a period of 45 business days after the date of the last signing of the agreement. Tax Board: The chairperson to issue a decision by the tax board within 60 business days after the conclusion of the hearing.The clerk to deliver a copy of the decision to the parties within 10 business days of receipt of the decision Issue the assessment to give effect to the decision of the tax board within 45 business days after the receipt of the decision of the tax board.
Each Member shall ensure that, in a case where the decision on appeal or review under subparagraph 1(a) is not given either:
(a)within set periods as specified in its laws or regulations; or
(b)without undue delay
the petitioner has the right to either further appeal to or further review by the administrative authority or the judicial authority or any other recourse to the judicial authority.
Customs capabilites database question:
C POST-RELEASE PROCESSES » 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals?
6.2 (ii) Specific disciplines on Fees and Charges for Customs Processing Imposed on or in Connection with Importation and Exportation
No
2 (ii)
are not required to be linked to a specific import or export operation provided they are levied for services that are closely connected to the customs processing of goods.
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 13b. Are these fees based on the value of the goods?
7.1 Pre-Arrival Processing
Yes
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival?
7.3 Separation of Release and Final Determination
Yes
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?)
7.4 Risk Management
Yes
SARS have a very well developed risk engine that factors in a number of risk elements to detmerine whether shipments will be selected for inspection. Certain commodities are designated for mandatory inspections and temporary exports/imports or reimports/rexports are usually subject to inspection to validate the serial numbersa and other unique identifiers
SARS have a very well developed risk engine that factors in a number of risk elements to detmerine whether shipments will be selected for inspection. Certain commodities are designated for mandatory inspections and temporary exports/imports or reimports/rexports are usually subject to inspection to validate the serial numbersa and other unique identifiers
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination?
7.4 Risk Management
Yes
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination?
7.8.1a Expedited Shipments
Both
(a)
provide adequate infrastructure and payment of customs expenses related to processing of expedited shipments in cases where the applicant fulfills the Member's requirements for such processing to be performed at a dedicated facility;
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility?
7.8.2a Expedited Shipments
Not applicable
(a)
minimize the documentation required for the release of expedited shipments in accordance with paragraph 1 of Article 10 and, to the extent possible, provide for release based on a single submission of information on certain shipments;
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g.
consolidated release/clearance or 'off manifest'?
7.8.2c Expedited Shipments
Yes
Courier consignments up to a value of ZAR50 000 can be cleared for EXPORT on a consolidated manifest. Import consignments up to a value of ZAR500 limited to (10KG and non-commercial goods) can be cleared on a consolidated manifest and on such manifest entry a flat rate duty charge of 20% will apply to the manifest value. Not all shipments are permitted to be cleared at a manifest level such as restricted commodities and which may be subject to other government agency clearance authorizations. Additionally goods subject to Excise tax are excluded from import manifest clearances
Courier consignments up to a value of ZAR50 000 can be cleared for EXPORT on a consolidated manifest. Import consignments up to a value of ZAR500 limited to (10KG and non-commercial goods) can be cleared on a consolidated manifest and on such manifest entry a flat rate duty charge of 20% will apply to the manifest value. Not all shipments are permitted to be cleared at a manifest level such as restricted commodities and which may be subject to other government agency clearance authorizations. Additionally goods subject to Excise tax are excluded from import manifest clearances
(c)
endeavour to apply the treatment in subparagraphs (a) and (b) to shipments of any weight or value recognizing that a Member is permitted to require additional entry procedures, including declarations and supporting documentation and payment of duties and taxes, and to limit such treatment based on the type of good, provided the treatment is not limited to low value goods such as documents;
Customs capabilites database question:
A TRANSPARENCY AND PREDICTABILITY » 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as: »
a. Restrict the use of clearance procedures for express items by weight, quantity or value?
10.2 Acceptance of Copies
Sometimes
SARS as the customs entity will do so but other regulatory agency may require originals
SARS as the customs entity will do so but other regulatory agency may require originals
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 11b. Does Customs or any other agency accept electronic supporting documents?
10.5 Pre-shipment Inspection
No
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items: »
b. a certificate from a pre-shipment inspection agency?
Revised Kyoto Convention
3.1 Standard
Yes
The Customs shall designate the Customs offices at which goods may be produced or cleared. In determining the competence and location of these offices and their hours of business, the factors to be taken into account shall include in particular the requirements of the trade.
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level?
B CUSTOMS EFFICIENCY » 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level?
4.2 Standard
Yes
The time period within which the applicable duties and taxes are assessed shall be stipulated in national legislation. The assessment shall follow as soon as possible after the Goods declaration is lodged or the liability is otherwise incurred.
Customs capabilites database question:
C POST-RELEASE PROCESSES » 1a. Is there a limit on the time within which Customs is allowed to demand additional duties?
C POST-RELEASE PROCESSES » 1a. Is there a limit on the time within which Customs is allowed to demand additional duties?
4.13 Standard
No
National legislation shall specify a minimum value and/or a minimum amount of duties and taxes below which no duties and taxes will be collected.
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes?
B CUSTOMS EFFICIENCY » 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes?
8.1 Standard
Yes
Persons concerned shall have the choice of transacting business with the Customs either directly or by designating a third party to act on their behalf.
Customs capabilites database question:
B CUSTOMS EFFICIENCY » 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker?
B CUSTOMS EFFICIENCY » 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker?