The Bowman Gilfillan Customs and Excise and International Trade practice provides much sought after advice on all tax and regulatory aspects relating to imports, exports and local manufacturing of goods.

This area of tax law is undergoing a fundamental change with the re-write of the Customs and Excise Act No. 91 of 1964 coupled with the SARS Modernisation Programme which aims to revolutionise the way the South African Revenue Service Customs and Excise Division will operate in the future. This has resulted in the need for a specialised niche practice to service our clients’ needs in this area of tax law.

At Bowman Gilfillan the Customs and trade aspects of any transaction are therefore carefully considered to ensure optimal planning and compliance with all regulatory aspects related thereto.

The Bowman Gilfillan team regularly contributes to publications and submits proposals and comments to the South African government on this very specialised area of tax law.

Expertise

The Customs and Excise and International Trade practice offers a wide range of services to clients that engage in imports and exports and other trade related activities. Examples of the types of services that we provide include:

• All regulatory aspects of importing and exporting;
• Structuring of business operations and tax planning from a Customs and Excise perspective for foreign corporations investing into South Africa;
• Advice on all Customs related risks relating to cross-border transactions;
• Customs and Excise reviews and health checks;
• Training on Customs and Excise legislation and providing comments to National Treasury on draft legislation;
• Advice on tariff determination queries; 
• Providing advice on all aspects of anti-dumping; countervailing and safeguard duties;
• Assistance with valuation queries;
• Advice on rules of origin;
• MIDP and other government incentive schemes; 
• Providing advice and liaise with SARS with respect to detentions; seizures and liens placed by SARS;
• All aspects of Customs litigation including advising on SARS’ demands for duties; penalties; interest and forfeiture amounts;
• Assistance with SARS audits, appeals and reviews, alternative dispute resolution and negotiating of settlement agreements with SARS;
• Licensing and registration with SARS and ITAC as an importer or exporter;
• Obtaining of import permits from ITAC;
• Claiming of refunds and drawbacks;
• Applications for creation of rebate provisions to import goods duty free or at a reduced rate of duty into South Africa;
• Generally liaising with SARS; National Treasury; the International Trade Administration Commission and the Department of Trade and Industry on the aforesaid issues; and
• Advise on the customs duty implications of the payment of royalties; license fees and distribution rights fees relating to imported goods.

Contact us now to consult one of our experienced tax attorneys.