Techniques implemented to meet the demands of custom modernisation and trade facilitation in South Africa.
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Date
2021
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Abstract
South Africa has been an actively participating member of the World Trade Organization (WTO) since 1 January 1995 as well as that of the General Agreement on Tariffs and Trade (GATT) since 13 June 1948, and an official member of the World Customs Organization (WCO) since 24 March 1964. By signing these conventions, South Africa indicated its intention to take the necessary steps to abide by the terms of the conventions. In the same sense, South Africa committed to refrain from acts that would defeat the objectives and purpose of the conventions, given that these conventions have a binding effect on signatories.
The South African Revenue Services, Customs and Excise department is administered and regulated in terms of the Customs and Excise Act 91 of 1964. The extensive evolution of technology over the past 50 years rendered the statute obsolete and inept, thus beckoning the basis of its amendment in forming new legislation. The revised legislation would align with international best practice; as customs authorities globally had since modernised systems, including legislation, in line with the advancing technology. The anticipated new Customs Control Act 31 of 2014 adheres to the demands of the conventions also being propelled by the advancing technology, which ensures additional benefits to support the South African National Development Plan (NDP) in the promotion of exports, business competitiveness and the stimulation of domestic activity. However, this legislation alongside the Customs Duty Act 30 of 2014 and the Customs and Excise Amendment Act 32 of 2014, issued in the Government Gazette in July 2014, will be enforced on a date to be decided on by the President.
This dissertation aimed to recognise comparative attributes of countries that have implemented best customs practices and their possible relationships with practices explored in South Africa. The focus of this research is given to the customs administration situation of the Republic, within the greater context of transport management. Techniques linked to South Africa customs legislation, together with those implemented by the country considered as having the „best practices‟ as defined by international organisations are explored.
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Masters Degree. University of KwaZulu-Natal, Durban.