Customs Updated:
31 Jul 2017

Tariff Book (S1 P1)
Registration Number 70707070 - Rule Amendment

On 05 April the South African Revenue Service (Sars) announced the amendment of rule 38.14A and rule 59A.03 to the Customs and Excise Act, 1964 by, amongst other things, the substitution of subparagraph “(bb) the South African identity document number in the case of a South African citizen or a permanent resident of the Republic, the passport document number in the case of a person who is not a citizen nor a permanent resident of the Republic or South African Revenue Service taxpayer reference number in the case where the registration code number 70707070 is allowed for the entry of goods.”

The amendment of Rule 59A.03 to Act:

(a) the substitution in paragraph (a)(iii) for item (bb) of the following item: “(bb) is a natural person”; and

(b) the substitution in paragraph (a)(iii) for item (cc) of the following item: “(cc) reflects his or her South African identity document number in the case of a South African citizen or a permanent resident of the Republic, passport document number in the case of a person who is not a South African citizen nor a permanent resident of the Republic or South African Revenue Service taxpayer reference number in the field provided in the declaration form.”

Story by: Riaan de Lange