100+ Free SARS Customs Officer Assessment Practice Questions

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South Africa SARS Tax/Graduate-in-Training Recruitment Assessment

Practice Questions100 questions

2026 Statistics

Key Facts: SARS Customs Officer Assessment Exam

100

Exam Questions

SARS Careers

2 hours

Exam Time

SARS Recruitment

Candidate Fee

SARS Policy

60%

Passing Score

SARS Cadet Standards

NQF 4

Minimum Qualification

SAQA

Academy

Cadet Training

SARS Academy

The SARS Customs Officer Assessment features 100 multiple-choice questions with a 2-hour time limit and has no candidate fee (R0). Administered directly by the South African Revenue Service (SARS), it covers the Customs and Excise Act 91 of 1964, SAD 500 clearances, HS classification, valuation principles, rules of origin, border controls, and SARS ethical standards. Achieving at least 60% is standard to pass the academic screening portion of the recruitment process.

Sample SARS Customs Officer Assessment Practice Questions

Try these sample questions to test your SARS Customs Officer Assessment exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which primary legislation governs the collection and administration of duties, control of import and export activities, and search and seizure operations by customs in South Africa?

A.Customs and Excise Act 91 of 1964

B.Customs Control Act 31 of 2014

C.Customs Duty Act 30 of 2014

D.SARS Act 34 of 1997

Explanation: The Customs and Excise Act 91 of 1964 remains the primary operational legislation governing the collection of duties, control of imports and exports, and powers of officers in South Africa. Although new Acts were passed in 2014 (Acts 30 and 31), they have not yet fully commenced or repealed Act 91 of 1964, which continues to be the active legislation for day-to-day customs administration.

2What is the statutory time limit for SARS to recover unpaid customs duties or adjust a customs declaration, except in cases of fraud or misrepresentation?

A.2 years from the date of clearance

B.3 years from the date of clearance

C.5 years from the date of clearance

D.10 years from the date of clearance

Explanation: Section 44(11) of the Customs and Excise Act 91 of 1964 stipulates that the liability for duty on any cleared goods prescribes after a period of two years from the date of clearance, unless fraud, misrepresentation, or non-disclosure of material facts is involved.

3Under Section 4(4) of the Customs and Excise Act 91 of 1964, what authority is granted to a customs officer regarding entry of premises?

A.An officer may enter any premises (except a private dwelling) without a warrant to inspect, search, or examine goods subject to customs control

B.An officer may enter any private home without a warrant at any time based on suspicion alone

C.An officer must always obtain a magistrate's warrant before entering any commercial building or port area

D.An officer may only enter premises when accompanied by a member of the South African Police Service (SAPS)

Explanation: Section 4(4) allows customs officers to enter any premises (excluding private dwellings) without a warrant to search for, examine, and secure goods subject to customs control, or to inspect records. Entering a private dwelling, however, generally requires a warrant or the consent of the occupier.

4Which core SARS value is directly violated when an officer accepts a payment to expedite a cargo inspection?

A.Integrity

B.Fairness

C.Transparency

D.Professionalism

Explanation: Accepting bribes or kickbacks violates the core SARS value of Integrity, which demands honesty, ethical behavior, and zero tolerance for corruption. The SARS Code of Conduct requires all officials to act in a manner that maintains public trust.

5What is the legal status of the WCO (World Customs Organization) Harmonized System Explanatory Notes in South African law?

A.They are legally binding and supersede local customs regulations

B.They are persuasive guides for interpretation but do not have the force of law

C.They are irrelevant to the interpretation of tariff classifications

D.They are secondary legislation that must be published in the Government Gazette to have effect

Explanation: Under Section 47(8)(a) of the Customs and Excise Act 91 of 1964, the Harmonized System Explanatory Notes are highly persuasive and must be used as a guide in determining the classification of goods, but they do not hold binding statutory force if they conflict with the clear wording of headings or section notes.

6How long must an importer or exporter retain all customs declarations, invoices, and supporting documents under South African customs law?

A.3 years from the date of the transaction

B.5 years from the date of the transaction

C.7 years from the date of the transaction

D.10 years from the date of the transaction

Explanation: Section 101 of the Customs and Excise Act 91 of 1964 requires every importer, exporter, and clearing agent to keep all books, accounts, and documents relating to transactions for a period of five years, calculated from the end of the calendar year in which the transaction took place.

7Under Section 88 of the Customs and Excise Act 91 of 1964, what are the powers of a customs officer regarding suspected illicit goods?

A.An officer may only detain goods for 24 hours, after which they must be released

B.An officer may seize any ship, vehicle, aircraft, or goods that are suspected of being used in or subject to an offense under the Act

C.An officer must purchase the goods at market price before taking possession of them

D.An officer may only seize goods if a court order is issued within 3 days of detaining them

Explanation: Section 88(1) gives customs officers the power to seize any ship, vehicle, aircraft, or goods that have become liable to forfeiture under the Act. This means that if goods are smuggled, incorrectly declared, or used to transport illicit items, they can be seized directly by the officer.

8If an importer disagrees with a tariff determination made by a SARS customs branch office, what is the first administrative step they should take?

A.File an internal administrative appeal (or alternative dispute resolution)

B.File an immediate lawsuit in the High Court of South Africa

C.Refuse to pay any duties and block the port entrance

D.Contact the World Customs Organization (WCO) to override the decision

Explanation: Before taking a dispute to court, an importer should utilize the internal administrative appeal mechanism provided by SARS, or enter into the Alternative Dispute Resolution (ADR) process. This is a cost-effective and structured way to resolve classification or valuation disputes.

9Under the Customs Control Act 31 of 2014, who is legally defined as the 'declarant' of cargo?

A.The clearing agent only

B.The carrier who transported the cargo

C.The person making the customs declaration in their own name or on whose behalf the declaration is made

D.The foreign supplier who dispatched the goods

Explanation: The declarant is the person who submits a customs declaration in their own name, or the person on whose behalf a clearing agent or representative submits a declaration. The declarant bears ultimate legal responsibility for the accuracy of the information submitted to SARS.

10Which of the following actions constitutes an offense of 'smuggling' under Section 80 of the Customs and Excise Act 91 of 1964?

A.Importing goods without a commercial invoice, but declaring them at estimated value

B.Bypassing a designated customs port of entry to bring goods into the republic without declaring them

C.Delaying the clearance of goods in a bonded warehouse by more than 30 days

D.Paying duties online via eFiling instead of in person at the customs office

Explanation: Section 80 defines smuggling as importing or exporting goods in a manner designed to bypass customs control, such as bringing goods into South Africa through unauthorized routes or failing to report cargo at designated ports of entry. This is a serious criminal offense subject to prosecution and forfeiture of the goods.

About the SARS Customs Officer Assessment Exam

The SARS Customs Officer Recruitment Assessment is a comprehensive evaluation designed to select high-caliber candidates for the South African Revenue Service (SARS) Customs Officer positions and Customs Academy cadet program. The assessment measures competency across key customs domains including the Customs and Excise Act 91 of 1964, the Customs Control Act of 2014, the processing and auditing of SAD 500 declarations, HS tariff classification, transaction valuation, rules of origin under trade agreements like SADC and AfCFTA, border control, and prohibited goods permits. Additionally, candidates are evaluated on cognitive capability, numerical logic for tax and duty calculations, and alignment with the core SARS values of integrity, transparency, and professional ethics.

Assessment

100 multiple-choice questions (covering customs legislation, SAD 500 clearance, HS classification, valuation, rules of origin, border enforcement, and ethics)

Time Limit

2 hours

Passing Score

60%

Exam Fee

R0 (South African Revenue Service (SARS), South Africa)

SARS Customs Officer Assessment Exam Content Outline

20%

Customs Legislative Framework & SARS Ethics

Covers the Customs and Excise Act 91 of 1964, the Customs Control and Duty Acts of 2014, and the SARS values of integrity, transparency, and fairness.

20%

Customs Clearance Procedures & Documentation

Covers cargo reporting, clearance declarations (SAD 500), release procedures, bonded warehousing, and transit control.

15%

Harmonized System (HS) Tariff Classification

Covers the Harmonized System structure, General Rules of Interpretation (GRI 1-6), and Section/Chapter notes.

15%

Valuation of Imported Goods

Covers the transaction value method, alternative valuation methods, additions/deductions, and duty calculations.

10%

Rules of Origin & Trade Agreements

Covers SADC FTA, AfCFTA, EU-SADC EPA, wholly obtained vs substantial transformation criteria, and certificates of origin.

10%

Prohibited, Restricted & Controlled Goods

Covers permit requirements, CITES regulations, counterfeit goods, health/safety standards, and import control guidelines.

10%

Border Control & Anti-Smuggling

Covers powers of customs officers (search and seizure), risk profiling, baggage/cargo inspection, and anti-smuggling enforcement.

How to Pass the SARS Customs Officer Assessment Exam

What You Need to Know

Passing score: 60%
Assessment: 100 multiple-choice questions (covering customs legislation, SAD 500 clearance, HS classification, valuation, rules of origin, border enforcement, and ethics)
Time limit: 2 hours
Exam fee: R0

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

SARS Customs Officer Assessment Study Tips from Top Performers

1Review the Customs and Excise Act 91 of 1964 carefully, focusing on the powers of officers, liability for duty, and search and seizure provisions.

2Understand the layout and fields of the SAD 500 customs declaration form, particularly where tariff headings, customs values, and countries of origin are declared.

3Master the Harmonized System (HS) General Rules of Interpretation (GRI 1 to 6) to solve classification problems.

4Understand transaction value under valuation rules, including what costs (freight, insurance, commissions) must be added to the Free On Board (FOB) price.

5Learn the core criteria for Rules of Origin under SADC and AfCFTA, including the concepts of wholly obtained goods and substantial transformation.

Frequently Asked Questions

What is the SARS Customs Officer Assessment?

It is an entry-level competency and aptitude test administered by the South African Revenue Service (SARS) as part of its recruitment process to select trainees for the Customs Officer role and Customs Academy cadet program.

Is there a fee to apply or write the assessment?

No, there is no candidate fee (R0). SARS recruitment assessments and cadet training applications are entirely free. SARS warns the public against any recruitment scams charging fees.

What qualifications are required to apply?

Applicants must be South African citizens with a valid ID, hold a Grade 12 (Matric) certificate with a Diploma pass (NQF Level 4) or higher, have a valid driver's license, and pass criminal record, credit, and security vetting checks.

What legislation is tested on the exam?

The assessment mainly tests knowledge of the Customs and Excise Act 91 of 1964, the Customs Control Act 31 of 2014, and the Customs Duty Act 30 of 2014, along with basic principles of the South African Constitution.

What is the SAD 500 form?

The SAD 500 is the Single Administrative Document used as the standard customs clearance declaration in South Africa. Customs officers must know how to audit and verify fields such as tariff headings, values, and origin on this form.

What happens after passing the assessment?

Candidates who pass the written assessment and subsequent interview/vetting checks are enrolled in the SARS Customs Academy for a structured cadet training program, combining classroom instruction and practical field experience.