‘Autonomy‘ has provided SARS with latitude in the key areas of human resources development and procurement. Safe from the dictates and prescription of state bureaucracy, the organisation was free (within the prescriptions of the Public Finance Management Act, however) to determine its own criteria for recruitment, salary banding, and procurement. Very few, having endured years of tireless efforts without reward in the former revenue and customs departments, can complain about the significant improvements which occurred within the revenue authority. Labour laws such as the Basic Conditions of Employment Act also played a role in the improvement of leave benefits.

Relocation of the SARS Head Office from downtown Pretoria to the plush green surroundings of Brooklyn, was in itself a milestone development. Staff traded their real-wood and leather ‘government’ furniture for modern minimalist workstations. Office bound individuals had to get used to the new open-plan environment.

 From a Customs point of view, it was still a question of maintaining its identity which lay at the heart of most issues. The formation years of SARS gave little by way of direction to the customs service and the results were consequently felt in the business sector. This, however, did not dampen the spirits of all. Once SARS announced the appointment of a General Manager for Customs – Vuso Shabalala, a renewed sense of purpose and vigour materialised amongst the ranks. Having experienced an abrupt halt to its first attempt at ‘transformation’ (CTP), the new ‘head’ helped institute some key changes which laid the foundation for the delivery of projects, with varying levels of success:

• Firstly, a customs uniform was introduced which gave the staff a sense of pride – even if it cost SARS (i.e taxpayer) dearly and annoyed the ‘tax’ officers who felt left out. After all, SARS was a ‘single’ revenue agency so why should customs staff benefit by sponsored clothing and the tax staff not? A uniform is a key distinction of any enforcement agency around the world – particularly Customs. By way of contrast, a uniformed official in the old Customs and Excise Department signified to internal staff (at that time) that such person only had a Std.8 qualification. Was this not a form of demeaning segregation? I for one had the privilege of working with many of these individuals – I actually doubt that SARS would ever be able to breed officers of that calibre given the present pre-occupation with revenue-focussed KPIs. 
• Secondly, a significant stride was made to develop automated systems in support of customs operations, this, after a protracted delay and the inevitable cancellation of an ICT tender intended to ‘modernise’ customs systems. To some extent this materialised due to short-sightedness or a lack of understanding within the revenue authority of what customs business is. Bespoke development resulted in a plethora of customs systems. Each initiative saw a new system on a new platform, each having varying levels of success. A critical observation is that under SARS, funds were now available for systems development which was not the case before the formation of the revenue authority.
• Thirdly, a new operating structure was implemented which intended to maximise the use and experience of skills on the ground. Overall, some would later suggest that this back-fired due to the lack of discipline. Others would say that the new approach provided little latitude for staff to evolve in a specific discipline. Organizationally, the abolishment of (public sector) ‘promotion-based’ advancement saw young, inexperienced individuals attaining levels of seniority without the skills or where-with-all to manage such positions. This influenced the staff attrition rate. So-called senior staffers were relegated to positions of ‘specialists’, who would have little influence in talent, training or operational interventions.  

• Fourthly, following from the above, South Africa’s voluntary accession and participation in the US Container Security Initiative (CSI) provided Customs a platform upon which to launch its migration from a customs administration to a customs and border protection agency. This initiative made the acquisition of X-ray inspection equipment and border control vehicles possible. Moreover, SARS has since launched the Customs Border Control Unit as part of its commitment to frontline enforcement and border security. 

Customs Border Control Vehicle

Container inspection under the US Container Security Initiative

It is clear that over the last 10 years, SARS as an institution has provided several opportunities for the previous tax and customs administrations as a joint unit. In retrospect it is doubtful that the current state (automated business tools and remuneration conditions) would ever have been attainable under the former respective government departments. In fact, SARS is the envy of most government departments today. Its ability to meet its mandate, and evolve on the business front of things continues to capture the attention of many, even it’s detractors. Looking forward, recent developments on the Customs front hold even greater possibilities and opportunities – principally these will target service levels, integrity and efficiency.