Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Courier import and export electronic declaration rules are amended from 1 April 2026. The amendment omits the existing exclusion in regulation 2(2)(c)(ii), revises regulation 5(5) to make uncleared imported goods subject to a new re-export or return mechanism, and inserts regulation 5(6) allowing an authorised courier to request Customs to re-export or return imported goods remaining uncleared after fifteen days from arrival, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. Form E is also updated with additional disclosure fields for re-import and export particulars, including reasons for re-import, destination customs clearance, e-commerce export status, export benefits claimed, and neutralisation of such benefits.
Courier import and export electronic declaration rules are amended from 1 April 2026. The amendment omits the existing exclusion in regulation 2(2)(c)(ii), revises regulation 5(5) to make uncleared imported goods subject to a new re-export or return mechanism, and inserts regulation 5(6) allowing an authorised courier to request Customs to re-export or return imported goods remaining uncleared after fifteen days from arrival, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. Form E is also updated with additional disclosure fields for re-import and export particulars, including reasons for re-import, destination customs clearance, e-commerce export status, export benefits claimed, and neutralisation of such benefits.
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