Draft Customs Control Act Rules


Sars on 21 January 2015 published the draft Customs Control Act, 2014 rules, its 2nd draft (Clean draft re-numbered); the draft Customs Control Act, 2014 rules, its 2nd draft (track changes-version showing changes); and a comment sheet, on which comment is due by 01 April 2016.

According to Sars the amendments made to the first draft of the rules to the Act include changes occasioned by external stakeholder comments received after publication of the first draft, internal feedback and Sars operational requirements, changes to give effect to proposed amendments to the Customs Control Act, 2014, (as contained in the Taxation Administration Laws Amendment Bill, 2015), as well as the technical review of the draft as a whole. Technical amendments include the correction of errors, the moving of provisions, the adaptation of wording to ensure consistency of similar provisions throughout the text, the insertion of provisions inadvertently omitted, the insertion of general provisions applicable to all the chapters and the consequential deletion or adaptation of provisions in the various chapters.

VAT on Vegetable Oil

On 21 January 2015 Sars published its draft Binding General Ruling (BGR) on the Value-added Tax (VAT) treatment of the supply or importation of vegetable oil, on which comment is due by 22 February 2016.

Agricultural Product Standards Act

The Department of Agriculture, Forestry and Fisheries on 22 January 2016, in terms of the Agricultural Product Standards Act published notices on (i) sunflower seed intended for sale in South Africa, (ii) milk producers, (iii) export of apples; (iv) soft wheat intended for sale in South Africa; (v) durum wheat intended for sale in South Africa; (vi) export of tree nuts; (vii) pineapples intended for sale in South Africa; (viii) registration of milk producers; and (ix) maize products intended for sale in South Africa.


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