The Customs & Excise Technical Work Group’s Annexure C submission to National Treasury highlights key legislative and operational challenges within the Customs and Excise Act, including gaps in the Tax Ombud’s mandate, ambiguity around Section 91 penalties, unreasonable forfeiture practices under Section 87, complex compliance requirements for aviation kerosene storage and distribution, and inconsistencies in ad valorem duty calculations affecting industries such as cosmetics. The submission proposes targeted amendments to improve clarity, fairness, and administrative efficiency, reduce unintended noncompliance, and align customs processes with international best practices, thereby fostering trade facilitation and economic growth
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