SARS Customs – Revised Offences and Penalties Policy

28 July 2022


The Offences and Penalties Policy document has been revised to explain how to apply PAJA when a client elects to be dealt with departmentally in terms of Section 91 and the client have supporting documents to prove their mitigating circumstances.

The deposit amount for the possible penalty (SC-CO-01-01-A01) relating to the contravention of Section 8 (Cargo Reports) has been amended.  The annexures are attached to the internal to the policy document.

You can find the revised policy here.

Need assistance

Email enquiries and questions to Technical@Saiba.Org.Za for further assistance.

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