The SARS Enforcement focus over the 2010 – 2011 period has highlighted issues surrounding the lack of governing legislation and the incorrect and inconsistent application of the provisions of the Customs and Excise Act, 1964 specifically pertaining to the licensing and conditions imposed on the licenses issued to this industry.

Despite these issues being raised at the various levels within SARS there has not been a satisfactory response.

The pressing issue of the conflicting conditions written on the warehouse licences as compared to the provisions contained in the legislation has been raised with SARS. If a satisfactory response is not received shortly a declaratory order will have to be considered as the conflicting conditions are affecting the daily operations of the industry.

The Office of the Commissioner has been approached on the 26 March 2012 in order to establish a formal consultative relationship between the industry and SARS.