LOCK-DOWN: CUSTOMS PERIODS EXTENDED

There is a Draft Bill out for public comment which proposes a state of “dies non”, i.e. days which do not count for legal purposes.

These include specified Customs activities (listed herein).

In other words, activities which attract “due dates” or “deadlines” will be extended by the equivalent of 21 days, i.e. the lock-down period.

The Draft Disaster Management Tax Relief Administration Bill, 2020, Clause 5(2)(a)(ii) provides a detailed proposal of Customs activities which may be extended by 21 x days. Comments for the proposed Bill are due by 15 April 2020.

The Bill also details activities which do not apply and which will hence not qualify for the extension.

Here is a general list of the activities although one should consult directly with the Bill and final Gazette publication at the following link: https://www.sars.gov.za/ClientSegments/Customs-Excise/Pages/default.aspx

Activities proposed to qualify:

  • Furnishing certain documents, reports and notices
  • Applications for registration, licensing, general refunds of duties, substitution of a bill of entry, and other applications
  • Internal Administrative Appeals or Alternative Dispute Resolution
  • Tariff, Value or Origin Determinations and appeals to the High Court

Activities proposed not to qualify:

  • Submission of a bill of entry
  • Certain accounts and returns
  • Supporting documents or proof required for submission of a bill of entry

Activities not specified in the Bill can be considered by special application to SARS.

At The Customs Hub we are adept to assisting clients with tariff determinations and other activities which involve deadlines.

Call us for further information pertaining to this issue or regarding any general Customs related enquiry.

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