The South African Revenue Service (Sars) on 08 November published its “Customs External Completion Manual Declarations External Policy”.
This 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.
The purpose of this manual is to ensure uniform implementation of Customs procedures in the CCD process.
The manual combines the attributes of previously separate manuals accommodating import, export and cross-border requirements.
These guidelines take account of both current and future implementing provisions and procedures. Where necessary both current and future ‘coding’ or terminology is used.
The manual provides the description of data elements as required for CCDs using the Customs Procedure Codes (CPC).
The SAD500 remains the physical CCD form for the presentation of a Customs clearance.
Inclusions: Number Title SAD500 Customs Declaration Form SAD501 Customs Declaration Form (Continuation Sheet) SAD502 Customs Declaration Form (Transit Control) SAD503 Customs Declaration Form SAD504 Voucher of Correction: Bill of Entry (direct) SAD505 Customs Declaration Form (Bond Control) SAD506 Continuation Sheet: Bill of Entry (direct) SAD507 Additional Information / Produced Document SAD514 Voucher of Correction: Bill of Entry (direct) Transfer of Liability SAD551 Continuation Sheet: Bill of Entry Export SAD554 Voucher of Correction: Bill of Entry Export SAD 601 Continuation Sheet: Bill of Entry (ex-warehouse) Imported Goods SAD604 Voucher of Correction: Bill of Entry (ex-warehouse) Imported goods
Exclusions: Number Title DA22 Sight Bill of Entry DA260 Excise Account: Excisable Products DA30 Bill of Entry - Supplementary Clearance DA306 Application for release of goods in terms of Section 38(1)(a) DA31 Bill of Entry - For coastwise removal or removal through contiguous territories of released goods DA310 Stop Note DA32 Certificate for the removal excisable specified goods ex warehouse DA33A Removal of excisable goods ex warehouse to registered rebate user DA35 Certificate for removal of fuel levy goods by road and rail DA62 Application for Transfer of Goods entered under rebate of duty DA63 Application for Refund - Export for trade purposes of imported duty paid goods DA64 Application for Drawback DA65 Registration DA68 Application for delivery of goods ex state warehouse DA70 Application to make Provisional Payment (PP).
Story by: Riaan de Lange