As a signatory of the African Continental Free Trade Area (AfCFTA) agreement and the World Trade Organization (WTO) Trade Facilitation Agreement (TFA), South Africa has certain obligations regarding the issuance of advance rulings in relation to customs matters. The 2022 national budget documents released in February 2022 include a proposal for an enabling framework to allow the Commissioner of the South African Revenue Service (SARS) to issue this type of advance ruling, which would be provided in the Customs and Excise Act, No. 91 of 1964 (“Customs Act”).
Source Deloitte
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