Exploring the implementation of the new customs act on the road congestion from the port of Durban.
Loading...
Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Customs clearance of goods and subsequent conveyances for import, export or transit is a key
compliance that aligns various governmental bodies and industry stakeholders involved in
international cross-border trade. In the Republic of South Africa, this function falls under the
control of the South African Revenue Services (SARS). Up to this point, the clearing of
goods in the ports by the Customs department of the South African Revenue Services (SARS)
in South Africa has been conducted in line with the regulations of the Customs and Excise
Act of 1964. A major restructuring of this legislation has been done on this Act which will
ultimately be known as the Excise Act and two new Acts have been promulgated. These are
the Customs Control Act 31 of 2014 and the Customs Duty Act 30 of 2014. The Acts are
largely aimed at addressing the needs of trade facilitation.
In 2014 the Customs Control Act 31 and the Customs Duty Act 30 were signed into law. The
relevant rules on these Acts were circulated for public comment and are available on the
website of SARS. It follows then, that all the clearing of goods imported, will be conducted
in compliance with the new Customs Control Act. The compliances under this Act are
representative of measures which are different and in contrast to those of the Customs and
Excise Act 91 of 1964.
The aim of this paper is to explore the implementation of the Customs Control Act 31 of
2014 and to ascertain its potential impact on the congestion of the roads by trucks carrying
containers from the Durban Container Terminal and the flow of containerised traffic to
various destinations in the hinterland. This Act is designed to comply with the provisions of
the World Customs Organisation (WCO) and the Revised Kyoto Convention (RKC)which
sets out guidelines regarding effective customs administration in the modern times of
international trade. These include simplified formalities and procedures of border control,
standardised documents, risk management, risk analysis and management interventions and
audit-based controls. The objective of this convention is aligned to the SAFE framework of
standards designed to promote and facilitate legitimate trade and provide security of the
international supply chain across all modes of transport.
The researcher adopted a qualitative research approach to answer the research questions.
Document analysis was deemed appropriate due to the nature of the study. The two pieces of
legislation were compared based on their provisions regarding customs clearance of
containerised cargo in the country. The results from the study show that most significant
change between the two Acts is the changes in the place for performing customs clearing
formalities. The study also found that additional containers will be transported on the already
congested roads in the Port of Durban precincts as a result of the termination of the cargo
manifest at the seaport. The role of the country’s inland ports in easing congestion in the port
will also be diminished as they are not designated as places of entry in the country for
customs clearance purposes under the Customs Clearance Act 31 of 2014.
Description
Masters Degree. University of KwaZulu-Natal, Durban.