SARS to Withdraw Long-Standing Customs and Excise Concessions
The South African Revenue Service (SARS) is planning to formally withdraw all Customs and Excise concessions that were granted in the past but are not backed by law or current policy. This may affect some of your clients, especially those involved in trading, importing, or exporting. These include special allowances, deviations, or agreements that were made by Customs and Excise offices—some of which date back 20 years.
What are the Reasons?
Many of these old concessions are no longer relevant. They’ve been overtaken by new laws, procedures, and technology. SARS wants to ensure that all traders are complying with the Customs and Excise Act, 1964, and not relying on outdated or unlawful exceptions.
What must affected traders do?
If your clients are using any concessions that are not clearly supported by legislation or policy, they must act now. SARS is giving them a chance to:
Submit reasons why the concessions should remain, or
Propose legal changes to accommodate the concessions if they are still needed.
Submissions must be made within 21 business days from 20 March 2025. Clients can also work through their industry associations.
Who to contact?
Submissions and questions can be directed to:
Samantha Authar: sauthar@sars.gov.za
Patricia Jones: pjones@sars.gov.za
Help your clients review any customs or excise concessions they’re relying on. If those concessions are not clearly supported by law, your clients risk falling out of compliance once SARS withdraws them.
Read more in the SARS Notice.
