Rules relating to Part-Shipment - Introduction


On 31 May the South African Revenue Service (Sars) announced an amendment to Rules 8.01, 8.29 and 8.32 to the Customs & Excise Act, 1964, relating to part-shipment.

 

Amendment of rule 8.01

Rule 8.01 is hereby amended by the insertion of the following definition after the definition of “own goods carrier”:

““part-shipment”, in relation to information reflected on an advance arrival or departure notice prescribed in terms of these rules for trucks entering or leaving the Republic, indicates a part of a consignment of goods that is –

(a) transported through a single land border-post on more than one truck by reason of the size, weight or volume of the goods in the consignment; and

(b) entered on a single bill of entry;”

 

Amendment of rule 8.29

Rule 8.29 is hereby amended by –

(a) the deletion of the word “and” at the end of paragraph (e) of subrule (2);

(b) the substitution for the full stop at the end of subparagraph (iii) of subrule (2) (f) of the word “and”; and

(c) the addition of the following paragraph after paragraph (f) of subrule (2): “(g) if the cargo transported is a part-shipment, an indicator to that effect, stating that the cargo is being transported “in part” or “in final part” of the part-shipment.”

 

Amendment of rule 8.32

Rule 8.32 is hereby amended by –

(a) the deletion of the word “and” at the end of paragraph (f) of subrule (2);

(b) the substitution for the full stop at the end of subparagraph (iii) of subrule (2) (g) of the word “and”; and

(c) the addition of the following paragraph after paragraph (g) of subrule (2): “(h) if the cargo transported is a part-shipment, an indicator to that effect, stating that the cargo is being transported “in part” or “in final part” of the part-shipment.”.

Story by: Riaan de Lange


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