Completion of Declarations - External Manual

On 31 October Sars released its 80-page, “Completion of Declarations - External Manual”, effective on 01 November.

The manual describes the completion and presentation of the Customs clearance declarations (CCD) when: (i) Goods are imported; (ii) Removed in transit/bond; (iii) Exported from the local market or ex warehouse; and (iv) When goods are moved between South Africa and the BLNS countries.

(b) The purpose of this manual is to ensure uniform implementation of Customs procedures in the CCD process.

(c) The manual combines the attributes of previously separate manuals accommodating import, export and cross-border requirements.

(d) These guidelines take account of both current and future implementing provisions and procedures. Where necessary both current and future ‘coding’ or terminology is used.

(e) The manual provides the description of data elements as required for CCDs using the Customs Procedure Codes (CPC).

(f) The form SAD500 remains the physical CCD form for the presentation of a Customs clearance.

(g) Inclusions

SAD 500 - Customs Declaration

SAD 501 - Customs Declaration (Continuation Sheet)

SAD 502 - Customs Declaration (Transit Control)

SAD 503 - Customs Declaration

SAD 504 - Voucher of Correction: Bill of Entry (direct)

SAD 505 - Customs Declaration Form (Bond Control)

SAD 506 - Continuation Sheet: Bill of Entry (direct)

SAD 507 - Additional Information/Produced Document

SAD 514 - Voucher of Correction: Bill of Entry (direct) Transfer of Liability

SAD 551 - Continuation Sheet: Bill of Entry Export

SAD 554 - Voucher of Correction: Bill of Entry Export

SAD 601 - Continuation Sheet: Bill of Entry (ex-warehouse) Imported Goods

SAD 604 - Voucher of Correction: Bill of Entry (ex-warehouse) Imported goods

(h) Exclusions

DA 22 - Sight Bill of Entry

DA 260 - Excise Account: Excisable Products

DA 30 - Bill of Entry - Supplementary Clearance

DA 306 - Application for release of goods in terms of Section 38(1)(a)

DA 31 - Bill of Entry - For coastwise removal or removal through contiguous territories of released goods

DA 310 - Stop Note

DA 32 - Certificate for the removal of excisable specified goods ex warehouse

DA 33A -Removal of excisable goods ex warehouse to registered rebate user

DA 35 - Certificate for removal of fuel levy goods by road and rail

DA 62 - Application for Transfer of Goods entered under rebate of duty

DA 63 - Application for Refund - Export for trade purposes of imported duty paid goods

DA 64 - Application for Drawback

DA 65 - Registration

DA 68 - Application for delivery of goods ex state warehouse

DA 70 - Application to make Provisional Payment

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