Customs Duty Rules and Customs Control Rules - For Sight Only

On 28 March Sars published “for sight only” the Customs Duty Rules “frozen” draft (including Part on Deferment), and Customs Control Rules “frozen” draft (including consequential amendments to Chapter 30).

Quite confusingly the publication notice mentions that the “two documents were published on the Draft Documents for Public Comment”, whilst only a few lines later it states, “Please note that these drafts are not published for public comment”.

The “frozen” draft of the Customs Duty Rules was published on the Sars website for sight on 6 July 2017 without Part 3 of Chapter 3 dealing with the deferment of duty, as the public participation process in respect of the deferment rules had not been finalised at that stage. Part 3 of Chapter 3 was published separately for public comment on 2 June 2017.

According to Sars, after engagements with stakeholders at workshops and consideration of various rounds of comments, deferment rules were finalised. They are now published as part of the “frozen” draft of the Customs Duty Rules for sight.

The changes to the deferment rules occasioned consequential changes to Chapter 30 of the Control Rules, dealing with accreditation. Therefore the “frozen” draft of the Control Rules (published on the Sars website for sight on 3 May 2017) is, with the inclusion of the changes to Chapter 30, also published for sight.

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