The Committee note that considerable progress has been made with regards to risk management at those points visited, especially at OR Tambo International Airport and Lebombo Border Post. However, the Committee acknowledges that there are still loopholes in the risk management system particularly with reference to customs fraud in the air and land modality. The Committee will, therefore, endeavour to assist SARS (and other departments) to address a range of critical issues that emerged during the oversight visit.