24/04/2026
Removal in transit (“RIT”) transactions are a routine feature of cross-border trade, but for clearing agents, they carry a hidden and often underestimated customs liability risk.
The High Court judgment in QI Logistics (Pty) Ltd v CSARS underscores the point. The failure to properly prove export resulted in an exposure of approximately R35 million in unpaid customs duties and penalties. The case makes it clear that a clearing agent’s responsibility does not end with the submission of documents. Liability remains until proper proof of export can be produced, and reliance on third parties offers little protection.
Our latest article unpacks the legal framework and the Court’s reasoning. It also highlights the practical steps clearing agents should take to mitigate this risk and explains why early and strategic legal involvement is critical where issues arise.
https://trmlaw.co.za/tax-cafe/
Schalk Pieterse
Jean-Roux van Huyssteen
Eddie Sellner
Wynand Neveling
Leanne Wium
