SARS External Surveys

The South African Revenue Service (SARS) is conducting a survey to assess the effectiveness of the current Customs and Excise legislation, policies and incentives for Traders who are classified as Small, Micro and Medium Enterprises (SMMEs) in South Africa. SARS has established a new SMME Traders and Travellers unit, which has a primary responsibility of making it easy for SMME’s, traders and travellers to comply with their tax obligations. To achieve this, we have to first understand the challenges faced by SMMEs traders in order to gain insights that will contribute to and influence legislation changes that will address the challenges that you experience with the current Customs and Excise legislation, policies, and tax incentives.

You have been identified as a critical stakeholder who engages with SARS for a wide range of Customs and Excise services. We would like to engage with you in order to understand your perceptions on the effectiveness of SMME Customs and Excise legislation, policies and incentives and solicit areas of improvements. SARS is governed by the South African Revenue Service Act No. 34 of 1997 and the Customs and Excise Act No.91 of 1964, which guarantees taxpayer information protection and confidentiality and is compliant with the POPI Act. The findings of this survey are strictly for SARS use, your name and address cannot be linked in any way to the answers you give. Participation is completely anonymous and voluntary. You can withdraw from the study without having to give a reason for withdrawal and without consequences for choosing not to participate.

The questions that follow, 1 - 13 seek to gather general information of the SMME participant to the survey.

1. Please indicate your nationality.

2. Please indicate your gender.

3. Please indicate if you are a person with a disability.

Yes No

3.1. Please specify your disability if you answered YES to question 3.

4. Please indicate your age.

5. Please indicate your ethnicity.

6. Please indicate your role (Customs and Excise client type), (you may select more than one option). Operator of a Special Economic Zone CCA Enterprise Storage warehouse Manufacturing warehouse Clearing agent Registered agent Importer Exporter Remover of goods in bond Tobacco leaf dealer Person making use of the registration code 70707070 Operator of container depot Operator of degrouping depot Distributor of fuels Searcher of wreck/searcher for wreck Owner, possessor or keeper of a still Manufacturer or importer or repairer of stills Accredited Client Other

6.1. Please specify for other.

7. Please indicate the years of personal experience in the trading industry (import/exports).

8. Please indicate your highest level of education.

9. Please indicate your type of business enterprise registration.

10. Please indicate the turnover bracket of your business.

11. Please indicate the location/area of your business operations (you may select more than one option). Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape SACU (South Africa, Botswana, Lesotho, Namibia and Eswatini) Other: International / Regional (specify)

11.1. Please specify for other.

12. Please indicate the number of people employed by your businesses.

13. Please indicate the number of years your business entity has been in operation in the trading industry (imports/exports).

Part B: Effectiveness of Customs and Excise Legislation, Policy and Incentives measures.

The questions that follow, 14 - 16 seek to assess the effectiveness of the Customs & Excise legislation, external Policies and Procedure guide and incentives measures for traders.

14. Do you make use of a clearing agent to prepare and submit your Customs declarations?

Yes No

15. If your answer is YES on question 14 above, please provide reason (s) for your choice from the list below. You may select more than one option. Not applicable Lack of knowledge of Customs and Excise legislation, policies and incentives Complexity of the Customs & Excise Products I’d rather spend time focusing on my business I can afford the services of a customs broker (clearing agent) – affordability Fear to make mistake Cyber security risk Other (please specify)

15.1. Please specify for other.

16. If your answer is NO on question 14 above, please provide reason (s) for your choice from the drop-down list. You may select more than one option. Not applicable I am comfortable to submit my clearance on my own Ease of doing business with SARS (systems and information) I am sufficiently knowledgeable with Customs and Excise legislation, policies and incentives I cannot afford the services of a customs broker (clearing agent) - affordability Other (please specify)

16.1. Please specify for other.

The questions that follow, 17 - 26 seek to assess the effectiveness of the Customs & Excise legislation, Customs & Excise Act 91 of 1964.

17. Through which forums or platforms did you become aware of the Customs & Excise legislation, Customs & Excise Act 91 of 1964? You may select more than one (1). No. I am not aware of the Customs & Excise legislation, Customs & Excise Act 91 of 1964. Social media (LinkedIn/Facebook/ WeChat/Twitter/ YouTube/Snap Chat/Instagram/etc.) SARS external website Government websites Professional bodies (Association, etc.) Academic (Universities, etc.) Magazines Media (Television) Media (Radio) A friend Newspaper Internet Customs officers Customs Broker (Clearing agents, Forwarder, Transporter) Other

17.1. Please specify for other.

18. Are you aware that you can comment on the draft Customs and Excise legislation, to influence the legislation making process? (for in-house)

Yes No

19. If your answer is YES on question 18 above, have you ever taken the opportunity to make such comments (participate).

20. In your own opinion, what is your level of knowledge of the Customs and Excise legislation, Customs & Excise Act 91 of 1964?

21. What do you think of SARS personnel’s knowledge of the Customs and Excise legislation, Customs & Excise Act 91 of 1964?

22. In your opinion, what is your overall experience of the Customs and Excise legislation, Customs & Excise Act 91 of 1964?

23. In your own opinion, do you think that the Customs and Excise legislation, Customs & Excise Act 91 of 1964 is serving the purpose for which it was designed/intended?

24. Select the tax products below that you are aware of. You may select more than one (1). Income Tax (IT) Customs Duty Value-Added-Tax (VAT) Excise Tax / environmental Levy e.g. tax on sugar, cigarettes, alcohol and gasoline Pay-As-You-Earn (PAYE) Unemployment Insurance Fund (UIF) Skills Development Levy (SDL) None

24.1. In your own opinion, what is your level of knowledge and understanding of the following tax products?

24.1.1. Income Tax (IT).

24.1.2. Customs Duty.

24.1.3. Value-Added-Tax (VAT).

24.1.4. Excise Tax / environmental Levy e.g. tax on sugar, cigarettes, alcohol and gasoline.

24.1.5. Pay-As-You-Earn (PAYE).

24.1.6. Unemployment Insurance Fund (UIF).

24.1.7. Skills Development Levy (SDL).

25. Are you aware of the New Customs and Excise legislation, Customs Control Act of 2014 & Customs Duty Act of 2014?

Yes No

26. In your own opinion, do you think that the New Customs and Excise legislation, Customs Control Act & Customs Duty Act both of 2014 with their Rules should be implemented promptly?

Yes No

The questions that follow, 27 - 30 seek to assess the effectiveness of the Customs & Excise external policies and procedure and manuals.

27. Which forums or platforms did you become aware of the Customs and Excise external policies and procedure. you may select more than one (1). Not applicable Social media (LinkedIn/Facebook/WeChat/Twitter/YouTube/Snap Chat/Instagram/etc.) SARS external website Government websites Professional bodies (Association, etc.) Academic (Universities, etc.) Magazines Media (Television) Media (Radio) A friend Newspaper Internet Customs officers Customs Broker (Clearing agents, Forwarder, Transporter) Other

27.1.1. Please specify for other.

28. In your own opinion, what is your level of knowledge of the Customs and Excise external policies and procedure and manuals?

29. In your opinion, what is your overall experience of the Customs and Excise external policies and procedure?

30. In your own opinion, do you think that the Customs and Excise external policies, procedure and manuals are serving the purpose for which they were designed/intended?

The questions that follow, 31 - 36 seek to assess the effectiveness of the Customs & Excise Incentives measures offered to traders (Authorized Economic Operator, Preferential rate of duty, Trade Agreement, Customs Rebates and Deferment Scheme among other)?

31. Are you aware of the Customs and Excise incentive measures offered to traders?

Yes No

32. Are you aware of the following Customs & Excise incentives measures? Tick those you are aware of, otherwise tick “Not applicable” (you may select more than one from the list below). Not applicable Authorised Economic Operators (AEO) Preferential rate of duty Trade agreement Customs Rebates Deferment scheme

33. If your answer is YES on question 31 above, through which forums or platforms did you become aware of the Customs and Excise incentive measures. you may select more than one (1). Not applicable Social media (LinkedIn/Facebook/WeChat/Twitter/YouTube/Snap Chat/Instagram/etc.) SARS external website Government websites Professional bodies (Association, etc.) Academic (Universities, etc.) Magazines Media (Television) Media (Radio) A friend Newspaper Internet Customs officers Customs Broker (Clearing agents, Forwarder, Transporter) Other

33.1. Please specify for other.

34. In your own opinion, what is your knowledge of the incentives available to you as a SARS Customs and Excise client (Authorized Economic Operator, Preferential rate of duty, Trade Agreement, Rebates and Deferment Scheme among other)?

35. In your opinion, what is your overall experience of the Customs and Excise incentive measure (Authorized Economic Operator, Preferential rate of duty, Trade Agreement, Rebates and Deferment Scheme among others)?

36. In your own opinion, do you think that the Customs and Excise incentive measures are serving the purpose for which they are(were) designed/intended for?

Questions 37 - 46 seek to assess the quality of Customs & Excise service to traders. Please rate the following statements on a scale between strongly agree and strongly disagree based on your experience.

37. Customs & Excise personnel always conduct themselves in a professional manner.

37.1. Licensing, Registration & Accreditation.

37.2. Customs Branches & Compliance Centres.

37.3. Ports of entry.

38. Customs & Excise personnel are always available to assist with Customs & Excise related matters.

38.1. Licensing & Registration.

38.2. Customs Branches & Compliance Centres.

38.3. Ports of entry.

39. Customs & Excise personnel are competent in handling queries related to Customs & Excise matters.

39.1. Licensing & Registration.

39.2. Customs Branches & Compliance Centres.

39.3. Ports of Entry.

40.1. Licensing & Registration.

40.2. Customs Branches & Compliance Centres.

40.3. Ports of Entry.

41. Customs & Excise personnel are helpful in handling queries related to Customs & Excise related matters.

41.1. Licensing & Registration.

41.2. Customs Branches & Compliance Centres.

41.3. Ports of Entry.

42.1. Licensing & Registration.

42.2. Customs Branches & Compliance Centres.

42.3. Ports of Entry.

43. Overall, I find SARS’s communication on Customs & Excise related matters easy to understand.

44. Do you think SARS does enough to educate (awareness) the public on Customs & Excise related matters.

45. I understand the Customs and Excise requirements in order to be compliant (declaration & payment).

46. My overall experience regarding Customs & Excise related matters was outstanding.

47. What recommendation (s) would you like to propose to improve the Customs and Excise service to traders especially where you disagree?

47.1. The Customs & Excise legislation, Customs & Excise Act 91 of 1964.

47.2. The Customs & Excise external Policies and Procedure and manuals.

47.3. The Customs & Excise Incentives measures offered to traders (Authorized Economic Operator, Preferential rate of duty, Trade Agreement, Customs Rebates and Deferment Scheme among other)?

47.4. The quality of Customs & Excise service to traders.

48. Would you like to participate in a short follow up focus group discussion to get further in-depth experiences with the Customs and Excise legislation, policies and incentives measures discussed above? Your participation would be highly appreciated, as it would assist SARS with valuable insights into the concerns highlighted in this quantitative survey, in order to improve the quality of Customs & Excise service to traders.

Yes No

49. If you answer yes in question 48 above, please note that this will be in a form of a virtual/audio focus group sessions. We would therefore request to use your email address to send out log in details into the session, and you may opt to participate via audio if not comfortable with virtual. Kindly provide us with the following information.

Customs & Excise SMME Trader Survey Questionnaire

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