Room 101, in George Orwell’s novel, Nineteen Eighty-Four, is a torture chamber in the Ministry of Love where prisoners are subjected to their own worst nightmare, fear or phobia. Here is praying... 

Growing up in Kwazulu-Natal, I would regularly travel with my father to  far-flung parts of the province as he embarked on community infrastructure projects. On these trips, he would point out the... 

For the tax year ended March 31, the South African Revenue Service collected R1.56-trillion in net taxes, constituting R1.88-trillion less refunds of R321.1-billion, which equates to 17.04% of the... 

If the headline sounds familiar, it is because it is. If you are a regular reader of this column, or happen to have read the November 27, 2020, instalment of this column, it would be déjà vu all... 

The main challenge in international trade is the interchangeable and indiscriminate use of terminology. Take the instance of excise duty – or is it excise tax or excise levy? If you are of the... 

On February 22, the World Trade Organisation (WTO) celebrated the fifth anniversary of its Trade Facilitation Agreement (TFA), which entered into force when the WTO obtained acceptance of the TFA... 

On March 9, the Ministry of Finance issued a media release on the Finance Minister’s response to the debate on the 2022 fiscal framework and revenue proposals. There are a few issues that the... 

Don’t you just love acronyms? Well, I do not. They are my pet peeve. In case you were wondering, the word acronym is created from the Greek roots ‘acr’, which means ‘tip’ or ‘beginning’, and... 

Grass (read marijuana) is nature’s way of saying ‘high’, as the tongue-in-cheek adage goes. Before putting this column to pasture, however, you might be interested to know that on February 18, the... 

“Talk is cheap, because supply exceeds demand”. Should you prefer the proudly South African version – yes, there is one, first referenced in 1955 – it is: "Talk is cheap, but money buys whiskey.” I... 

As the famed slogan goes, there are three Rs as far as waste management is concerned: reduce, reuse, recycle. But shouldn’t there be a fourth R – rethink? Or rather five, with the sequence being... 

When, on February 7, I asked my favourite search engine this question, “What are the most serious problems in South Africa today?”, it directed me to the South African government’s very own... 

In the King James version of the Bible, Proverbs 22 verse 7 states: “The rich ruleth over the poor, and the borrower is servant to the lender.” Similarly, in Hamlet, William Shakespeare cautions... 

“There are two kind of statistics: the kind you look up and the kind you make up,” so said Rex Stout. For their part, Mark Twain and Milton Friedman stated that “facts are stubborn, but statistics... 

In her book, The Lies about Truth, Courtney C Stevens states: “If nothing changes, nothing changes. If you keep doing what you are doing, you are going to keep getting what you are getting. You... 

If you are reading this column early enough in 2022, you might want to add to your New Year’s resolutions list – that list of realistic and attainable goals – a desire to join your local chamber of... 

On November 26, the South African Revenue Service (Sars) informed of its collaboration with the South African Reserve Bank (SARB) to combat illicit financial flows and customs valuation fraud... 

On November 22, the World Trade Organisation (WTO) and the International Monetary Fund (IMF) announced the launch of the WTO-IMF Covid-19 Vaccine Trade Tracker, which is aimed at providing greater... 

By now you must have recovered from the noise that was generated by COP26, which, arguably, should have been labelled a cop-out. If you are not familiar with the reference to ‘cop out’, it simply... 

You might recall these immortal words, or  maybe not, depending on your age: “Space: the final frontier. These are the voyages of the Starship Enterprise. Its five-year mission: to explore strange... 

October 30 was the seventy-fourth anniversary of the General Agreement on Tariffs and Trade (GATT), the predecessor (but not in the truest sense of the word) of the World Trade Organisation (WTO).... 

Elizabeth Barrett Browning’s 1839 work, Letters Addressed to R H Horne, stated that “the luck of the third adventure is proverbial”, said to be the origin of the expression “third time’s a charm”.... 

On October 2, as I sat down to write this piece, the World Trade Organisation (WTO) had just released its new webpage to mark the dual anniversary of its plurilateral Agreement on Government... 

The headlight might lead you to believe that it relates to the South African Revenue Service, or Sars. Sars-CoV-2, however, refers to a virus – the Severe Acute Respiratory Syndrome Coronavirus 2.... 

“There is no medicine like hope, no incentive so great, and no tonic so powerful as expectation of something better tomorrow.” So said Orison Swett Marden, but this begs the question: Would the... 

Could this be the latest South African economic buzzword? Structural transformation, that is. In its publication, Structural Transformation in Developing Countries: Cross Regional Analysis, the... 

It’s not often that you get something without having to pay for it. Nowadays, if you are offered something for ‘free,’ it implies that you have to make some kind of commitment, financial or... 

Before breaking into a celebratory cheer, it bears explaining who, or what, Asycuda is. Asycuda – or the Automated System for Customs Data – is a computerised customs management system covering... 

Introduced on May 10, 2013, through a trade policy directive, the Price Preference System (PPS) has been subject to numerous reviews and amendments in recent years. The most recent, which is the... 

The World Customs Organisation’s (WCO’s) 2018 ‘Draft Guidance on Data Analytics’ describes data analytics as the process of analysing datasets to discover or uncover patterns, associations and... 

In the instalment of this column published on August 20 and titled ‘Looting Survey and Hotline’, I wrote about the announcement, on August 11, by the Department of Trade, Industry and Competition... 

Heard what happened when the Past, the Present and the Future walked into a bar? It was tense. There must have been some ‘tense’ engagements then at the 2021 Public Economics Winter School. If you... 

Looting is defined as the act of stealing or the taking of goods by force in the midst of a military, political or other social crisis, such as a war, a natural disaster or rioting. The proceeds of... 

Do the names Elaine Thompson-Herah, Shelly-Ann Fraser-Pryce and Shericka Jackson mean anything to you? No? What about 10.61, 10.74 and 10.76? These are the times recorded by the top three women... 

The Cambridge Dictionary defines an inspection as “the act of looking at something carefully, or an official visit to a building or organisation to check that everything is correct and legal”. As... 

The UK’s Department for International Trade (DIT) on July 19 announced an open consultation in its efforts to design the country’s trade preferences scheme for developing nations, with comments due... 

Harry S Truman, the thirty-third President of the US, famously said that “there is nothing new in the world except the history you do not know”. In similar vein, Marie Antoinette, the last queen of... 

Over the years, I have written numerous articles and conducted extensive research on the cornerstones of customs, which the World Customs Organisation (WCO) calls the 'international trade actors'.... 

About 132 years ago, the world’s oldest customs union that is still operational was established – and that’s the South African Customs Union, which brought together the Orange River Colony... 

It is June 17 as I find myself humming Chubby Checker’s Limbo Rock: “All around the limbo clock; Hey, let’s do the limbo rock; Limbo lower now; Limbo lower now; How low can you go . . .” A few... 

If you have not been out for a while and need reminding, a ‘plus-1’ is an extra guest allowed on an invitation to a social event. Which begs the question – well, two in fact: Who was the ‘plus-1’,... 

The American journalist James Surowiecki avers that, “in the business world, bad news is usually good news – for somebody else”. This is reminiscent of, but perhaps less dramatic than, the Dutch...