The South African Revenue Service (SARS) has taken another step towards enhancing transparency and accountability by implementing an innovative approach to corruption risk analysis and mapping. With the support of the WCO Accelerate Trade Facilitation Programme, SARS conducted an inaugural comprehensive internal risk analysis with the objective of implementing Standard Operating Procedures (SOP) for Internal Analysis of Integrity and Corruption Risks. These SOPs, developed in collaboration with WCO integrity experts from Turkey and Pakistan, were piloted in April-May 2025 at key Customs offices, covering the SARS Air modality (O.R. Tambo International Airport Customs), Land modality (Lebombo, Maseru, and Beidbridge Border Posts), Sea modality (Customs office of the City Deep Terminal in Johannesburg), as well as several clusters and units at the SARS Headquarters.   

Following a series of virtual capacity-building and technical assistance sessions, including the Corruption risk mapping space on WCO CLiCK! Platform, an in-country mission took place from May 26 to 30 2025 to support the SARS Integrity Working Group in evaluating the pilot phase, reviewing the corruption risk analysis results, validating key findings, and strengthening integrity development measures.

SARS Director of Customs Border Operations, Ports of Entry and Customs Compliance, Mr. Beyers Theron lauded the initiative, stating, “Integrity is the cornerstone of effective Customs. It underpins national revenue, trade facilitation, protection of society, and public trust.” He welcomed the comprehensive scope of the analysis, which covers risks related to regulatory and legal acts, as well as the main Customs operational processes. He appreciated that this approach enables every Customs & Excise unit to conduct regular integrity risk analyses, map corruption hotspots, and develop risk heat maps. He noted that the SOPs will help to institutionalize internal risk analysis and identify those areas and roles that are most prone to corruption”.

Looking ahead, the outcomes will directly inform SARS’s Integrity Action Plan and enhance alignment with the WCO’s Revised Arusha Declaration on Good Governance.

This WCO integrity support builds on a solid foundation. Since the WCO Integrity Diagnostic in 2021, SARS has conducted two Customs Integrity Perception Surveys (2021 and 2024), enhanced its Code of Conduct, introduced a Trade Facilitation Index (a customer satisfaction survey for the private sector), and deepened its understanding of internal vulnerabilities. To this end, SARS’ multi-year strategic partnership with the Accelerate Trade Facilitation Programme has been pivotal in accelerating reforms, including fast-tracking automation and modernization, reducing discretionary decisions, developing and adopting a Customs Integrity Strategy and Action Plan, establishing a SARS Customs & Excise Integrity Steering Committee and a National Integrity Working Group.

For further insights into the SARS’ journey to enhance organizational integrity for more transparent and predictable cross-border trade, please also see the June 2025 edition of WCO News Magazine.

For more information on the Accelerate Trade Facilitation Programme, please see here.

For more information, please contact capacity.building@wcoomd.org.