Donnelly, Dusty-Lee.Shumba, Willie.Mhlongo, Mzuzu Mzonjani Mercury.2026-07-152026-07-1520252025https://hdl.handle.net/10413/24527Masters Degree. University of KwaZulu-Natal, Durban.The study examined customs modernisation developments and their impacts on efficiency and effectiveness in the clearing and forwarding procedures, using the Port of Durban as a case study for import and export. The research design utilised secondary sources of information and involved multiple stakeholders, including the South African Revenue Service (SARS), Transnet, and Clearing Agencies (such as SAAFF and SASSOA). Data for this study were gathered through a structured desktop approach, relying exclusively on publicly accessible primary and secondary sources. Rather than collecting empirical data via surveys or interviews, the research utilised authoritative legal texts, such as the Customs and Excise Act (CEA) 91 of 1964 and the Customs Control Act (CCA) 31 of 2014,1 as well as SARS procedures, international customs conventions, and official reports. Once collected, the data were subjected to thematic analysis, allowing for the identification of key patterns and the assessment of customs modernisation impacts on clearing and forwarding efficiency at the Port of Durban. The enactment of CCA 31 in 2014 significantly revised existing legislation by eliminating the legal authority to transport and discharge containerised cargo at an inland terminal using a manifest as the governing document. As a result, inland ports, including the Johannesburg Inland Port (City Deep), will no longer serve as points of entry or exit for customs. These amendments may significantly impact the broader freight forwarding and logistics sector, with possible implications for South Africa’s role as a key transit corridor, as Khuzwayo (2021) and GMLS (2013) state. Such shifts could lead to employment reductions and place additional pressure on the overall cost of living. The study provided evidence of a potential inefficiency and ineffectiveness in the forwarding and clearing procedures at the Port of Durban, primarily due to bureaucracy, corruption, and a lack of knowledge and understanding of customs compliance processes, including the new legislation introduced by SARS. The conclusion of this research is that the current stage of delivery improvements within the international supply chain does not align with the goals and objectives of international customs organisations, particularly in terms of early notifications for risk management. The necessary information and control criteria could be obtained without the anticipated policy changes, which may affect the final cost of goods in transit. All of these factors are expected to substantially increase the cost of transit through the Port of Durban, which is already known for ongoing congestion problems. While SARS maintains that the containerised traffic will still continue to flow seamlessly and that there will be no interruption to trade, business stakeholders are concerned that this may not be the case and believe that the new legislation should be amended. The CCA (2014) is primarily designed to regulate the “control of goods imported or intended for export from the RSA” (Khuzwayo, 2021). It can be described as legislation that will serve as a platform for the implementation of other laws and for addressing the risk management objectives of SARS, as part of a new strategy aimed at facilitating trade whilst enhancing customs control.enCC0 1.0 Universalhttp://creativecommons.org/publicdomain/zero/1.0/Customs reform.Port congestion.Ports--Risk management.Trade compliance.Supply chain efficiency.Thesis