ZAMBIAN MAN SENTENCED FOR CONTRAVENING OF THE CUSTOMS AND EXCISE ACT

02 JUNE 2025

ZAMBIAN MAN SENTENCED FOR CONTRAVENING OF THE CUSTOMS AND EXCISE ACT

Zeerust, North West – The Zeerust Magistrate`s Court has sentenced Masumba Mwanza (48), a Zambian national, to 24 months imprisonment or a fine of R20,000 for contravening the Customs and Excise Act. Additionally, he received a wholly suspended sentence of 12 months or a fine of R12,000, suspended for three 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.

The conviction stems from an incident on 23 January 2025, when a Toyota Fortuner was stopped and searched at the Kopfontein Border Post. The driver, Mwanza, was requested to produce documents for the said vehicle as he was leaving the country. Amongst the said documents, the police, together with customs officials, discovered that the vehicle was destined for export, however, the purchase price of the vehicle was inflated. The infiltrated price would have entitled Mwanza to more VAT refunds from the South African Revenue Services when such a claim was due to be submitted.

Mwanza was unable to provide any explanation about the discrepancies in the documents. A South African Police Service officer, together with customs officials, analysed the documents, and it was discovered that documents which indicated the inflated purchase price of the vehicle were fraudulent. They further declared that Mwanza has contravened the Customs and Excise Act. Consequently, he was arrested, and the vehicle and documents were seized by customs officials. In court, he pleaded guilty in terms of a Section 105A Plea and Sentence Agreement. During sentencing, State Advocate Cain Nontenjwa argued that the smuggling of vehicles disguised as exports is gaining momentum and should be stopped at its commencement.

Welcoming the sentence, the 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 ensuring adherence to customs regulations, and perpetrators will face the full might of the law.


Issued by:

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