Browsing by Author "Erasmus, Gerhard"

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    A case study of the Customs Administrative Penalty Provision as contained in the Customs & Excise Act, No.91 of 1964 of South Africa, and a comparison of the South African regime with selected foreign customs penalty regime
    (2015) Levendal, Josua; Erasmus, Gerhard
    The world of international trade has evolved over the centuries and, with this process of evolution, unique challenges have emerged over time. International trade, in essence, involves the movement of goods and services across borders; it is conducted mainly by private firms rather than governments. The suggested role of government is to create an environment that allows for efficient international trade. Such an environment is manifested in the provision of an adequate physical infrastructure and a transparent regulatory environment. Today, an organisation such as the World Trade Organization (WTO), whose members direct the vast bulk of international trade, plays an active role in advancing the agenda of a rules-based international trade regime. This same organization also provides, on an ongoing basis, initiatives directed to improving the facilitation of trade internationally. Examples of trade facilitation initiatives are the recent Bali-Agreement (The Trade Facilitation Agreement, 2013), signed by WTO members in 2013 in Bali, and the Revised Kyoto Convention of the World Customs Organization (WCO) which has, as its objective, the elimination of barriers to efficient international trade. This dissertation focuses on customs penalty regime as utilised by South Africa. The South African regime is compared with certain foreign and international customs penalty regimes (in this case, Canada, the United States of America and the European Union). The study further explores the appeal system available to transgressors of these regimes. The penalty - and appeal regimes is further analysed against recommendations and prescripts in international agreements to which these countries are parties, specifically the WTO Bali Agreement and the WCO Revised Kyoto Convention. A practical and transparent customs penalty regime will obviously support the agenda to improve trade facilitation, a situation that is desired by traders throughout the globe.
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    A case study on customs trade facilitation at Zambia's Kasumbalesa border post
    (2015) Mfune, Moses Lameck; Erasmus, Gerhard
    The expansion of global trade, especially trade in intermediate products, compels goods to cross borders multiple times before assembly. This phenomena requires better trade facilitation mechanisms in conveyancing goods and people across borders. The World Customs Organization, among many other organizations, has been in the fore-front of promoting these trade facilitation techniques. This qualitative case study has an objective of analyzing the current trade facilitation techniques used at Kasumbalesa. It also aims at pointing out any outdated customs procedures. During the study, data was collected using questionnaires and oral interviews. Secondary data was also collected from publications of the World Customs Organization, World Bank and the World Trade Organization, among other sources. In addition, observational methods were also used to collect data. The case study focuses on Kasumbalesa as a representative entry/exit point in Zambia. Consequently, identification of challenges faced by goods and people crossing Kasumbalesa can help streamline operations at other Zambian borders.
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    Invocation of international trade agreements by private parties before domestic courts : a Namibian perspective
    (2015) Hakweenda, Lydia; Erasmus, Gerhard
    This dissertation discusses research undertaken on the topic of whether private parties have locus standi to invoke international trade agreements through Namibian courts. The study investigates how effective domestic courts are in adjudicating on matters pertaining to international trade law in Namibia and within other jurisdictions such as regional economic communities. There are two main objectives for this dissertation. Firstly, the capacity of Namibian courts to adjudicate on matters involving international trade law will be assessed. Secondly, the domestic courts' provision of effective redress to private parties in the event of violations of international trade agreements by Member States (in the absence of regional tribunals that grant private parties legal standing alongside Member States) will be assessed. The research has revealed that since Namibia became independent in 1990, there has been very little research undertaken on the effectiveness of the Namibian courts in adjudicating on disputes relating to international trade law. Human rights matters, on the other hand, have come before local courts. These cases will be examined but the different nature of trade issues has to be recognized. This study has further revealed that although Namibia and other States in Southern Africa grant locus standi to private parties to invoke international trade agreements before domestic courts, the adjudication by domestic courts of such issues depends on the constitutional structure of the States involved. The study identified the advantages and disadvantages in allowing domestic courts to play an active role in matters of international trade law. In dealing with the challenges associated with domestic courts adjudicating on such matters, regional and global issues have to be taken into account. This type of jurisprudence is still in its infancy.
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    A study to clarify the role of customs risk management in facilitating cross-border trade at the Beit-Bridge border post : a case of the Zimbabwe Revenue Authority from 2001 to 2014
    (2015) Mafurutu, Rwatida; Erasmus, Gerhard
    This study sought to clarify the role of Customs Risk Management (CRiM) in facilitating cross-border trade at Beit Bridge border post from 2001 to 2014. Qualitative methods of survey questionnaire and face-to-face interviewing techniques were used to gather primary data. Secondary data was collected from the Zimbabwe Revenue Authority (ZIMRA)'s internal sources such as Asycuda System and internal reports. Externally, sources like internet and research findings from other researchers in the same field were used. An in-depth literature review was done so as to simplify the research problem. Data analysis and presentation was done using diagrams, graphs and tables where applicable. The following research findings were then critically discussed in light of the literature reviewed: On the role of CRiM Training in cross-border trade facilitation, the study revealed that an overwhelming majority had not received any form of specialized training on CRiM or some form of work-related CRiM Training in the last 2 years. There exist a strong demand for CRiM Training in risk intelligence gathering, risk audit techniques and risk profiling. A majority, 93% of the respondents confirmed that ZIMRA's Strategic Plan makes some form of reference to CRiM. However, 73% of this majority, indicated that there is a greater and urgent need for management to provide operational staff with CRiM tactical implementation guidelines for easy of enforcement on the ground. 87% said the main purpose of applying CRiM in Customs procedures was mainly to maximize revenue collection ahead of trade facilitation. 76% expressed the same view with regards to use of Information Communication and Technology (ICT) in the procedures. 100% said the level of co-operation on exchange of ICT-based risk related information exchange between ZIMRA and other government departments was almost nil. In response to these findings, the study recommends that ZIMRA: continuously offer CRiM Training to its operational staff over short periods of time in a single year, effectively make use of CRiM techniques such as intelligence gathering, risk profiling, risk auditing techniques in identifying high risk cargo, and to eradicate lack of confidence in the flexible use of existing ICT systems among staff by giving them further training. According to this study, benefits of implementing these recommendations will be: increased revenue collection, reduced border clearance time, reduced costs of compliance, rationalized customs controls and predictability in the nature and level of controls all in the best interest of trade facilitation.