The Customs Duty Act, 2014 (Act No. 30 of 2014) was published in Gazette 37821 today and a copy thereof is available on the SARS Website at the following hyperlink – Acts Administered by the Commissioner.

The purpose of this Act is to provide for the imposition, assessment, payment and recovery of customs duties on goods imported or exported from the Republic; and for matters incidental thereto.

Take note that this Act is not in force as yet.It will come into operation the date that the proposed Customs Control Act (still to be published) takes effect, as indicated in section 229. That date will be announced by the President by Proclamation in the Gazette. The implementation will occur when SARS and the industries are ready, which means that the relevant rules and processes need to be in place. Source: SARS