Man Sentenced for Contravening of Customs and Excise Act

01 April 2025

Man Sentenced for Contravening of Customs and Excise Act

Lehurutshe, South Africa – The Lehurutshe Regional Court has sentenced Joseph Kusekwa (43), a Zimbabwean national, to 48 months' imprisonment or a fine of R40,000. Additionally, he received a wholly suspended sentence of 24 months or a fine of R20,000, suspended for five years, on the condition that he is not convicted of contravening the provisions of the Customs and Excise Act 91 of 1964 during the suspension period. Kusekwa was convicted of failing to declare goods upon entering South Africa.

The conviction stems from an incident on 21 July 2023, when a truck with two trailers was stopped and searched at the Skilpadshek Port of Entry. The driver, Kusekwa, granted permission for the search, which led to the discovery of 1,119 master cases of Derby cigarettes concealed in the truck. Kusekwa was unable to provide documentation for the cigarettes. A South African Revenue Service (SARS) customs officer called to the scene confirmed that while the cigarettes complied with the Tobacco Product Control Act Regulations, they were not declared in terms of the Customs and Excise Act. Consequently, Kusekwa was arrested, and both the truck and cigarettes were seized by customs officials.

The court heard that had the cigarettes been legally imported, the payable duties would have amounted to R29 million. However, SARS suffered no direct financial loss since the goods were intercepted before reaching the illicit local market. In court, Kusekwa pleaded guilty in terms of a Section 105A Plea and Sentence Agreement. During sentencing, State Advocate Cain Nontenjwa emphasized that illicit trade in goods results in significant tax losses and negatively impacts the legal cigarette market.

Welcoming the sentence, Director of Public Prosecutions in North West, Dr. Rachel Makhari, commended the efforts of law enforcement and the prosecution team. She stressed the importance of enforcing South Africa’s tax laws to uphold justice and prevent non-compliance. The National Prosecuting Authority (NPA) reaffirmed its commitment to combating illicit trade and ensuring adherence to customs regulations.

Issued by:

Sivenathi Gunya
Communications Officer –North West Division
National Prosecuting Authority
078 172 9367