Customs searches : past, present and future

Abstract

The South African Revenue Service is afforded the power to conduct customs searches in order to verify compliance. This article deals with the development of this power, taking into consideration a taxpayer’s constitutional rights. It discusses the customs search provisions prior to the Tax Administration Law Amendment Act, and thereafter, as well as the customs search provisions in terms of the Customs Control Act. The article addresses whether these developments can be considered constitutionally sound. In order to evaluate constitutionality, a constitutional search framework is developed within which searches should be conducted to pass constitutional muster. Comparing this framework with the present customs search provisions leads to the conclusion that the present customs search provisions are a substantial improvement on the previous provisions and that the provisions are constitutional. The same conclusion can, however, not be reached with regard to future customs search provisions in terms of the Customs Control Act.

Die Suid-Afrikaanse Inkomstediens het die mag om doeanesoektogte uit te voer ten einde nakoming te kontroleer. Hierdie artikel handel oor die ontwikkeling van hierdie mag deur die belastingbetaler se grondwetlike regte in ag te neem. Die doeanesoektog-bepalings voor die Wysigingswet Op Belastingadministrasiewette (Tax Administration Law Amendment Act) en daarna, sowel as die doeanesoektogbepalings kragtens die Wet op Doeanebeheer word bespreek. Hierdie artikel spreek die grondwetlikheid van hierdie ontwikkelinge aan. Ten einde die grondwetlikheid te evalueer, word ’n grondwetlike soektogte-raamwerk ontwikkel waaraan soektogte voldoen moet word ten einde grondwetlik geag te word. Met die vergelyking van hierdie raamwerk met die huidige doeanesoektog-bepalings word die gevolgtrekking gemaak dat daar ’n aansienlike verbetering is in vergelyking met die vorige bepalings. Die huidige bepalings word as grondwetlik beskou. Dieselfde gevolgtrekking kan egter nie bereik word ten opsigte van die toekomstige doeanesoektogte kragtens die Wet op Doeanebeheer nie.