Customs Penalties South Africa - New Release by SARS
South African Revenue Service - Customs Offenses and Penalties - Effective 8 September 2021.
The Customs division of SARS has issued 2 new documents on penalties. Some interesting points to take note of:
"Under no circumstances will Customs accept a deposit lodged in terms of Section 91 under protest."
"The client has the option of accepting or rejecting the offer of Section 91 and must communicate this decision to SARS within 7 working days."
"An officer may not detain cargo or disrupt business to enforce payment of a Section 91 deposit."
Please send an email to support@markboucherconsulting should you want your staff to receive a brief training course on these important updates.