The SAIT Customs and Excise Technical Work Group raises concerns over the disconnect between SARS’s recent policy announcements on low-value e-commerce imports and the existing Customs and Excise Act, 1964. While SARS introduced a four-tier system based on World Customs Organization (WCO) guidelines—intended to regulate de minimis shipments and prevent VAT and duty evasion—these categories remain absent from the formal legislation, creating legal uncertainty and enforcement challenges. The group explains how importers exploit loopholes by splitting consignments into smaller shipments to avoid duties. As a remedy, it recommends that the four categories be officially embedded in primary and secondary legislation to improve legal clarity, bolster compliance, align with international standards, and level the playing field for compliant businesses in the fast-growing e-commerce sector.
