Duty Calls


RCG External Policy

The South African Revenue Service (Sars) on 31 October released its 11-page “Reporting of Conveyances and Goods – External Policy”, effective on 01 November. The policy relates to cargo entering South Africa that must be reported in accordance with sections 7 and 8 of the Customs and Excise Act, 1964. All cargo reports and manifests must be submitted electronically in terms of Rule 101A.01A(2)(d)(ii) to the Act, and a road haulier crossing any South African land border-post with commercial cargo must submit a manifest in respect of all such cargo carried on the truck.

Registration, Licensing and Designation – External Policy

On 31 October Sars released its 23-page “Registration, Licensing and Designation – External Policy”, effective on 01 November. The policy deals with the types of clients required to be registered, namely (i) Automotive Production Development Programme (APDP); (ii) Approved exporters; (iii) Cargo reporter; (iv) Electronic communication with Sars; (v) Exporters (local or foreign including continuous transmission commodities); (vi) Importers (local or foreign including continuous transmission commodities); (vii) Special Economic Zone (SEZ) operators, designated Customs controlled areas within an SEZ; (viii) Manufacturers in terms of Drawback Items 501.00 to 521.00 to the Act; (ix) Producers for preferential trade agreements and Generalised System of Preference (GSP); and (x) Rebate users in terms of Schedule 3, 4 and 6 to the Act; and (xi) Registered agents in terms of Rule 59A.01 to the Act.

Application to Submit Cargo Reports – External Manual

Sars on 31 October released its 14-page “Application for Registration to Submit Cargo Reports – External Completion Manual”, effective on 01 November. The manual describes the mandatory particulars required to register cargo reporters in terms of the provisions of Section 8(1) and the Rules to the Act, for the purpose of receiving and processing of sea, air, rail or road cargo reports. The manual does not cover the registration requirements as stipulated in the “Registration, Licensing and Designation External Policy”, nor the reporting requirements for all conveyances and cargo reports.

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 goods are imported; removed in transit/bond; exported from the local market or ex warehouse; and when goods are moved between South Africa and the BLNS (should be BLNE) countries. The manual serves to ensure uniform implementation of Customs procedures in the CCD process. These guidelines take account of both current and future implementing provisions and procedures.