SARS Mandatory submission of Electronic Cargo Reports: Reporting Penalties

The South African Revenue Service (SARS) has indicated that with the implementation of the first phase of the Reporting of Conveyances and Goods (RCG) project in April 2018, the electronic submission of the various supply chain reports prescribed in the rules to section 8 of the Customs and Excise Act, 1964 is mandatory for cargo reporters.

Persons impacted include shipping lines, airlines, rail carriers, road hauliers, freight forwarders, port and airport authorities, terminal operators, wharf operators, licensees of container depots, transit shed operators, licensees of de-grouping depots and registered agents.

Any cargo reporter who fails to submit a report for which he or she is responsible may be liable to a fine of R5000 in respect of such reporting non-compliance.