The South African Revenue Service (SARS) is the legislatively empowered controlling entity for statistics on the importation and exportation of goods. Exercising this control entails record-keeping, verification, publication and analysis of trade data. SARS does not ordinarily disclose the names of either importing or exporting companies to the Department of Trade and Industry. SARS considers this information to be highly confidential and, in acting within the confines of the Customs and Excise Act, Act 91 of 1964 as amended, SARS may only disclose such information in very limited circumstances.