Turning Legislative Change to Operational Readiness

By Devlyn Naidoo: Head of Trade Facilitation SARS and OGA

Turning Legislative Change to Operational Readiness | SAAFF Member Workshop on the Draft Tax Administration Laws Amendment Bill 2026

The Southern African Association of Freight Forwarders (SAAFF) recognises that changes to customs legislation do not remain confined to the pages of an Act. They translate directly into processes, systems, declarations, controls, costs, risk and ultimately the movement of goods across the supply chain.

Currently out for comment, amendments to the Customs and Excise Act of 1964, contained in the Draft Tax Administration Laws Amendment Bill 2026 represent a material opportunity for industry to influence Reform.  To this end, SAAFF convened a focused member workshop to unpack the proposed amendments, with emphasis on what these changes could mean for the operational environment of freight forwarders, customs brokers, importers and exporters — and, importantly, the consequential impact on their clients’ end-to-end value chains.

The workshop enabled an important opportunity to draw on members’ practical experience towards shaping a well-considered collective industry position, translating, on behalf of the SAAFF member community and the industry at large, the anticipated impacts and concerns into constructive comments and recommendations for submission to legislators.

The Bill proposes several noteworthy customs amendments, including the formal introduction of an “international carnet” into the Customs and Excise Act. The proposed definition recognises the carnet as an international customs document facilitating the temporary importation and exportation of goods under a guarantee for duties and taxes. This is particularly significant for businesses moving goods temporarily across borders for exhibitions, trade shows, professional equipment, commercial samples and other qualifying purposes.

The proposed amendments to section 38 further provide that, subject to the Controller’s permission, goods temporarily exported under an international carnet need not be entered through the conventional bill-of-entry process. The Commissioner would also be empowered to prescribe requirements governing carnet types, issuance, validity, guarantees, submission and release procedures.

Why does this matter to our members?

Regulatory modernisation must ultimately translate into trade facilitation.

A simplified temporary import and export environment has the potential to reduce repetitive administrative processes, improve predictability at ports of entry and exit, and enable faster movement of qualifying goods. However, the practical value will depend heavily on how the enabling rules, systems and operational procedures are ultimately designed and implemented.

This consultative session went beyond simply asking “What does the amendment say?” and seized the opportunity to hone into another critical operational question:

“What will this mean when our members have to implement it?”

In addition, the amendment relating to carbon tax refunds also came under the spotlight. The Bill seeks to clarify that, notwithstanding the general Customs and Excise Act refund periods, carbon tax refunds must be claimed according to the timeframes contemplated in section 17A of the Carbon Tax Act.

For industry, this reinforces the importance of understanding the interaction between different pieces of legislation. Compliance is increasingly interconnected, and businesses must ensure that their internal controls, refund processes, supporting documentation and timelines align with the correct legislative framework.

Furthermore, and of operational importance is the proposed amendment to section 75 and the rebate-of-duty environment.

The Bill proposes to circumscribe or limit the Commissioner’s discretion to exempt non-compliance with conditions applicable to goods admitted under rebate. The proposed discretion would specifically relate to non-compliance concerning registration, licensing, approval or designation requirements, or the furnishing of security.
This deserves careful attention from industry because rebate compliance is not merely an administrative matter. It can have direct consequences for duty exposure, landed cost, cash flow, pricing, contractual commitments and ultimately the competitiveness of the client’s value chain.

The Bill also proposes a six-month period for certain exemption applications made for purposes of obtaining a refund of duty and clarifies that duty in respect of the relevant goods will be deemed to have been paid on the date on which the exemption is granted.

The bigger picture: Compliance → Facilitation → Competitiveness

The discussion reinforced a principle that remains central to SAAFF’s approach: Customs legislation is supply-chain legislation in practice.

A regulatory amendment may appear technical in nature, but its downstream effects can influence customs clearance, system configuration, standard operating procedures, staff competency, documentary requirements, guarantees and securities, working capital, border release times and the cost of doing business.

For our members, this means understanding legislative change before it becomes an operational challenge.  For their clients, it means having freight forwarding and customs partners who can translate regulatory complexity into predictability, compliance and continuity of trade.

Summary Table of Key Impacts:

Area Impacted	Amendment Summary
International Carnets	Definition inserted; Commissioner to prescribe requirements for use
Temporary Import/Export	Streamlined procedures for goods under carnets
Carbon Tax Refunds	Refunds must follow Carbon Tax Act timeframes
Rebates of Duty	Commissioner’s exemption discretion limited to registration, licensing, or security non-compliance
Technical Corrections	Language and cross-reference updates

These amendments are designed to modernize customs procedures, align with international standards

As a premier industry representative body, SAAFF’s role is therefore not only to communicate legislative developments, but to create the platforms through which our members can interrogate, interpret and practically apply them, while ensuring that industry experience informs constructive engagement with SARS and other relevant stakeholders.

A sincere thank you to all our members who participated and contributed their operational experience, questions and perspectives to the workshop. These engagements are invaluable because effective legislation and policy must ultimately work where trade happens — at the border, at the port, in the warehouse, within the declaration process and throughout the client’s value chain.

As the Draft Tax Administration Laws Amendment Bill, 2026 progresses, SAAFF will continue working with our members to navigate the intersection between legislation, operational implementation and trade facilitation.

From policy to practice. From compliance to facilitation. From facilitation to competitive trade.