US 252425 – Classify
Commodities according to the
Harmonised Tariff
Compiled by:
Global Maritime Legal Solutions
A World Class Knowledge Centre
This Module is suitable for training towards the FIATA Diploma, TETA, QCTO
Qualifications and similar courses.
www.gmls.co.za
Learner Guide compiled by:
Mark Goodger
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Edited date – May 2017.
# Page layout by Reginald Moyo
Copyright © 2017 edition. Date of revision: May 2017.
Global Maritime Legal Solutions (Pty) Ltd.
No part of this book may be reproduced in any form or by any means without
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LEARNER GUIDE
Classify commodities according to Customs Tariff
Unit Standard 252425
Level 3 Credits 8
OVERALL OBJECTIVES OF THIS MODULE
This Unit Standard is for people who are required to prepare customs entries at schedule level
1. Individuals who are classified with this Unit Standard will be able to recall, comprehend and
apply information contained in source documents to classify commodities in terms of the
harmonised system.
The qualifying learner is capable of:
Explaining the background to the harmonised system.
Classifying commodities within the harmonised system from given information.
Applying the principles of mass, area and volume to determine factors in tariffed
classification and statistical quantities.
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Table of Contents
FRAME AND SUBMIT CUSTOMS DECLARATIONS AND CARRIER RELEASE DOCUMENTATIONERROR! BOOK
EXPORTS............................................................................................................................................. 156
WHAT MUST BE DECLARED FOR EXPORT?........................................................................................156
WHEN MUST GOODS BE DECLARED?................................................................................................ 157
WHAT SUPPORTING DOCUMENTS ARE REQUIRED?.........................................................................157
WHAT METHODS ARE AVAILABLE FOR SUBMITTING THE DECLARATION?..................................... 157
Manual Entry.......................................................................................................................................157
Computer Disk.................................................................................................................................... 158
Electronic Data Interchange (EDI).......................................................................................................158
WHAT PROCEDURES ARE THERE FOR EXPORTING PROHIBITED AND RESTRICTED GOODS?..........158
WHAT ABOUT VAT PAYMENTS ON EXPORTED GOODS?..................................................................159
WHAT DUTIES ARE LEVIED ON IMPORTED GOODS?.........................................................................270
BOX 8 – Importer / Consignee............................................................................................................ 273
BOX 12 – Value Details........................................................................................................................274
BOX 15 – Country of Export................................................................................................................ 274
BOX 32 – Item No................................................................................................................................275
BOX 33 – Commodity code................................................................................................................. 276
BOX 42 – Customs Value.....................................................................................................................276
CUSTOMS PROCEDURES: PROCESSING............................................................................................. 283
LEARNER STUDY GUIDANCE
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The person credited with this training module is able to understand the concepts, principles,
rules and legal documents relating to the control of imported goods and to be able to identify
which goods are subject to imports prohibition. The learner will also be able to understand the
principles, rules and legal prescripts as they relate to the framing and submission of customs
declarations. The learner will also be able to complete and submit all the necessary
documentation for customs declarations.
After studying this Chapter, you should be able to have a basic understanding of the
following:
Implementing the provision of Prohibited and Restricted Goods Index, the Import and
Export Control Act and the Customs and Excise Act.
Transposing clearing information on to the Customs declaration.
Completing the Customs declaration.
Explaining ratified Customs declarations.
Preparing and submit port/airport and carrier documentation.
The person credited with this training module is able to understand the basic concepts,
principles, rules and legal documents relating to the control of imported goods and to be able
to identify which goods are subject to imports prohibition. The Learner will also be able to
understand the principles, rules and legal prescripts as they relate to the framing and
submission of Customs Declarations. The Learner will also be able to complete and submit all
the necessary documentation for Customs Declarations.
The qualifying Learner is capable of:
Implementing the provision of SARS Prohibited and Restricted Goods Index, the Import and
Export Control Act, 1963 (replaced by the Import and Export regulations to the
International Trade Act, 2002 (Act 71 of 2002) (see section 6); and
the Customs and Excise Act, 1964 (Act 91 of 1964) (see section 113) to be replaced by:
The Customs Control Act, 2014 (Act 31 of 2014) (see Chapter 35), the Customs Duty Act,
2014 (Act 30 of 2014) and the Excise Duty Act, 1964 (Act 91 of 1964).
Transposing clearing information on to the Customs Declaration.
Completing the Customs Declaration.
Explaining ratified Customs Declarations.
Preparing and submit port/airport and carrier documentation.
READINGS
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In order to complete this course, you will require access to the following references:
Legal requirements for the movement of goods internationally.
Categories/classifications of goods for Customs purposes.
Methods and techniques for the correct completion of a Customs Declaration.
Communication skills.
Calculation of figures.
Systems, policies and procedures for submitting Customs documentation.
Types of documentation for the movement of internationally traded goods.
You will also need a pocket calculator.
ACCESS TO WEBSITES
You will need access to the following websites: www.sars.gov.za where you can find the below
documents required.
Click on the hyperlinks to download the Acts and documents
Customs and Excise Act, 1964 (Act 91 of 1964)
Customs Control Act, 2014 (Act 31 of 2014)
Customs Duty Act, 2014 (Act 30 of 2014)
Customs and Excise Amendment Act, 2014 (Act 32 of 2014) which provides background
information about the proposed changes to the Customs and Excise Act, 1964 and the two Acts
above as well as the Excise Duty Act, 1964
Consolidated List of Prohibited and Restricted Exports
Consolidated List of Prohibited and Restricted Imports
International Trade Administration Commission of South Africa (ITAC) Import Control
Regulations – Notice R. 91 of 2012 (Loose-leaf version available in Binder 2 of Jacobsens)
International Trade Administration Commission of South Africa (ITAC) Export Control
Regulations – Notice R. 92 of 2012 (Loose-leaf version available in Binder 2 of Jacobsens under
section “Export Control”)
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INTRODUCTION
The purpose of this Learner Guide is to teach you to be competent to frame and submit
Customs Declarations and subsequently their relevance in relation to carrier release
documentation and release procedures after completion of the legal and valid submission and
subsequent release of the Customs Declaration.
DEFINITION OF CUSTOMS AUTHORITY
Customs is an authority or agency in a country responsible for collecting and safeguarding
Customs Duties and for controlling the flow of goods including animals, personal effects and
hazardous items in and out of a country. Depending on local legislation and regulations, the
import or export of some goods may be restricted or forbidden, and the Customs agency
enforces these rules. In this instance in order to enforce control they will require a Customs
Declaration.
A Customs duty is a tariff or tax on the export of goods. Customs Duties are typically part of the
customary revenue to the state, and therefore do not need parliamentary consent to be levied,
unlike excise duty, land tax, or other forms of taxes. In order to collect Duties and to ascertain
the Classification of goods a Customs Declaration is required.
Commercial goods not yet cleared through Customs are held in a Customs area, often called a
bonded store, until processed. All authorised ports are recognised Customs area. In order to
place goods into a Customs Bonded Warehouse or to declare their purpose to the Customs
Administration a Customs Declaration is required.
The Customs Declaration is required in terms of the South African Customs & Excise Act 91 of
1964 which will soon be replaced by the Customs Control Act, 2014 (Act 31 of 2014) and the
Customs Duty Act, 2014 (Act 30 of 2014)
In order to draw relevance to the important Sections of the Customs & Excise Act that governs
the submission of a Customs Declaration the Learner is required to study the following Table
which is a Quick Reference Guide to certain important Sections of the Customs & Excise Act,
1964 is attached as Annexure 1 to this document. The sections are listed by referring to the
sections of the Customs Act 91 of 1964 first correlated to the sections of the new Customs
legislation in the third column.
These Sections that are specifically reflected in the Table in Annexure A of this training material
are specific to the correct submission of Customs Declarations to the Customs authorities.
Chapter V of the Customs and Excise Act, 1964 (sections 38 to 53) is titled “Clearance and
Origin of Goods; Liability for and Payment of Duties”.
Chapters 4 and 7of the Customs Control Act, 2014 (Act 31 of 2014) are titled:
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Chapter 4: General Principles Governing Clearance and Release of Goods and Customs
Procedures (sections 88 to 118); and
Chapter 7: Standard Processes and Requirements for Clearance and Release of Goods (sections
162 to 186).
Chapter 8 of the Customs Duty Act, 2014 (Act 30 of 2014) covers “Origin”.
Refer to Annexure A for more information.
DEFINITION OF IMPORTER (See also new definition in section 1 to the Customs Control Act,
2014 (Act 31 of 2014)
“importer” includes any person who, at the time of importation:
(a) owns any goods imported;
(b) carries the risk of any goods imported;
(c) represents that or acts as if he is the importer or owner of any goods imported;
(d) actually brings any goods into the Republic;
(e) is beneficially interested in any way whatever in any goods imported;
(f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e);
DEFINITION OF EXPORTER (See also new definition in section 1 to the Customs Control Act,
2014 (Act 31 of 2014)
“exporter” includes any person who, at the time of exportation:
(a) owns any goods exported;
(b) carries the risk of any goods exported;
(c) represents that or acts as if he is the exporter or owner of any goods exported;
(d) actually takes or attempts to take any goods from the Republic;
(e) is beneficially interested in any way whatever in any goods exported;
(f) acts on behalf of any person referred to in paragraph (a), (b), (c), (d) or (e),
CLEARING AGENT (now see definition of “Customs Broker” in section 1 of the Customs
Control Act, 2014)
Section 64B
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Clearing agent licences:
(1) No person shall, for the purposes of this Act, for reward make entry or deliver a bill of
entry relating to, any goods on behalf of any principal contemplated in section 99 (2),
unless licensed as a clearing agent in terms of subsection (2).
(2) (a) Application for such licence shall be made on the form prescribed by the
Commissioner by rule and the applicant shall comply with all the requirements specified
therein and with any additional requirements that may be prescribed in any other rule
and as may be determined by the Commissioner in each case.
(b) The Commissioner may, subject to such conditions as he may prescribe by rule and such
obligations as he may in each case impose, license any person applying therefore as a
clearing agent.
(c) The Commissioner may prescribe by rule:
(i) a date from which the applicant and employees of the applicant must be in possession
of a qualification obtained at such time and with at least such qualifying mark as may be
stated in such rule;
(ii) any other matter which may be reasonably necessary and useful to achieve the efficient
and effective administration of the objects of this section.
(d) For the purposes of paragraph (c), “applicant” means any natural person or a director of
a company or member of a close corporation or a partner of a partnership, who
participates in the clearing agents’ business of the company, close corporation or
partnership, as the case may be.
(3) Before any such person is so licensed as a clearing agent, he shall furnish such security
as the Commissioner may require.
(4) The Commissioner may at any time require that the form, nature or amount of such
security shall be altered or renewed in such manner as he may determine.
(5) A licensed clearing agent shall be liable in respect of any entry made or bill of entry
delivered as contemplated in section 99 (2).
(6) A licensed clearing agent shall disclose the name and category of the principal referred
to in section 99 (2) on such bill of entry and if such agent does not so disclose or makes
or delivers a bill of entry where the name of another such agent or his own name is
stated as the importer, exporter, remover in bond or other principal, as the case may be,
he shall be liable for the fulfilment of the obligations imposed on such principal in terms
of this Act.
(7) No security provided by a licensed clearing agent shall be utilised or accepted as security
for the fulfilment of any obligations in terms of this Act of any other such agent.
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NOTE: The provisions above are from the Customs and Excise Act, 91 of 1964.
Refer to section 633 of the Customs Control Act, 2014 (Act 31 of 2014) which is titled
“Licensing of Customs Brokers” for the provisions in the Customs Control Act.
You will understand, in view of the above, that the application of the Customs legislation
(Customs and Excise Act, 1964 and Customs Control Act, 2014) in terms of the definitions
specifically relating to Importers and Exporters is very wide and this is to ensure that the
Customs Authority can exercise its legislation over all parties that are liable in terms of the
requirements of the Customs legislation. This relates to liabilities in terms of performing
Customs Declarations, to payment of Duties and/or other statutory requirements.
Importantly also is the fact that the Clearing Agent (Customs Broker) has to be correctly
licensed and provide the correct financial security in order to perform Customs Declaration
on behalf of other parties.
On the Customs Declaration there appear certain fields or boxes that have to be completed.
You will notice when you begin to complete one of these that the information regarding the
Importer and Exporter and Clearing Agent (Customs Broker) is required.
Whenever you read the Customs & Excise Act, 1964 and the Customs Control Act, 2014 (Act
31 of 2014) and you identify the word “Importer”, “Exporter” or “Agent” (in the Customs
and Excise Act, 1964) or “Customs Broker” in the Customs Control Act, 2014 (Act 31 of 2014)
you will realise the liability in terms of the South African Customs legislation and you will
also realise that the legislation provides for strict penalties when the Customs Declaration
has been performed incorrectly.
You are once again referred to the sections of the old and new Customs legislation that are
specifically relevant to the Customs Declaration. You are also advised to download the SARS
External Policy governing the completion of Customs Declarations and the various annexures
in document. Please be certain that you know these Sections of the Customs legislation
(specifically in the Customs and Excise Act, 1964) (Chapter V and Chapters 4 and 7 of the
Customs Control Act, 2014 in relation to performing a Customs Declaration.
Also refer to the table below listing the sections of the Customs and Excise, 1964 and the key
notes and read it with Annexure A.
Section of Key notes
the
Customs
and Excise
Act, 1964
2 - 4 Commissioner has the power to administer the Act. The Commissioner shall,
subject to the control of the Minister, be charged with the administration of
this Act, including the interpretation of the Schedules thereto and make
agreements with third parties. Controllers perform Duties and exercise power
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5 in relation to instructions issued by the Commissioner.
7-9
Application of Act as defined must be read and understood as part of the
10 Republic of South Africa
11
15 The designated entry point is the approved places of entry (sea, air, post, road
17 and rail clearances) Report arrival and departure of ships and aircraft etc
18 Manifest is required in writing for the following purposes:
18A - 19
For arrival and departures
subjecting cargo information to risk profiling before the arrival of the cargo
in order to timeously identify goods that require intervention;
ensuring that all cargo discharged is accounted for by a valid Customs
process;
accounting for all cargo discharged or unpacked by means of outturn reports
and identifying any shortages or excesses against manifested or declared
quantities;
acquitting manifests against import Declarations
Once goods are deemed to have been imported in terms of legislature,
Customs Rules and Laws apply. (See Sec 38 for Declaration obligations) At this
point the obligation to effect the Customs Clearance is entered into.
Landing of un-entered goods
Persons entering and leaving must make Declaration
Costs are applicable for State Warehoused goods.
If a serious offense has been committed and laws have been broken the
Customs Officers have the power to seize the goods and place it in a State
Warehouse.
If ownership is in question, goods may also be retained in State Warehouse
until ownership is established.
Removal of goods in bond
It stores dutiable goods on which the duty due has not been paid which have
been imported or locally produced with an existing obligation to the State.
Duties become payable when goods in Bonded Warehouse is removed from
Bond
Goods can be kept in Bond up to 2 years
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38, 39 “State locks” cannot be broken by anyone. The agent of the commissioner
possesses the keys
40
41 The commissioner can extend the maximum stay period for stored goods.
Goods in transit may be kept in Customs and Excise warehouse by written
request to enter goods into Bond
Some goods transported through SA will not be subject to Customs Duty,
however Declaration must be made of the goods at point of entry and exit
Industrial rebate is issued against Duties payable on goods imported and
processed or used to manufacture other products. (See Sections 19A to 23
also applicable)
Goods will be monitored to ensure they are not distributed in the Republic.
Declaration to Customs of what is brought into the country and the mode of
transport. Timing of Declaration to comply with law (7 days) (See Sec 10).
To make due report when deemed to have imported per legislation. False
Declaration – State Warehousing, if not entered. Method of reporting to be
done as prescribed. Pre-clearance allowed. Documentation to be produced
to pay Duties
Goods must be declared in terms of the Act and must be effected within 7
days from time the goods are deemed to be imported. Importer must
produce specific documents when declaring goods to Customs and the
Duties are to be paid or arrangements made for Duties to be paid.
Imports using Single Administrative Document (SAD) We will reflect this
document in this course material and analyse all of the fields/boxes that
must be completed on it.
Declaration:
- SAD 500 Goods Declaration
- SAD 501 Goods Declaration Continuation Sheet
- SAD 502 Transit Control (cross border movements)
- SAD 505 Bond Control (internal bonded movements)
- SAD 507 Form to reflect any additional information in cases where the
space provided on the SAD 500 is not sufficient
Entries must be valid in terms of description, classification tariff heading, duty
applicable, value, origin and corrections to entries are described
True, correct and sufficient Invoices and Certificate of Origin to be produced
declaring all particulars necessary to make a valid entry. These are
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documents to be obtained in order to perform the Customs Clearance.
Invoices to reflect transaction value, any commissions, costs, charges,
expenses, freight, or any such value which can affect the correct entry
Declaration.
43 Goods may be disposed of in contravention of the provisions of Sec 38 when
failure to make due entry has occurred;
Goods may be removed to states warehouse or any place indicated by the
controller.
States warehouse compliances and provisions for Customs Department.
44 In terms of Sec 10, when goods have been to have been imported into the
Republic liability for duty will take place.
See Sec 58, for legislation governing the time when new or increased Duties
become payable.
See Sec 59, for variation on contract prices.
Duty constitutes a debt to the state (See Sec 114)
45 Entry for home consumption shall determine duty applicable
46 Section 46 (2) contains provisions to adjust the percentage
Origin for the determination of value, trade agreements, quotas etc.
Sec 46A – refers to non-reciprocal preferential tariff treatment of goods
exported from the Republic.
47 Physical examination of the shipment takes place upon arrival of the
imported goods at port of entry to determine classification, value and origin
to the Harmonised Classification method. The correct and valid entries to
describe the goods will ensure correct classification.
Liability shall commence from the time when goods are deemed imported
(See Sec 10).
Customs Trilogy of Value classification and Origin is determined
The goods will be classified & origin will be established and transaction value
will be determined.
This includes normal Customs payment, surcharge/antidumping Duties,
Duties on luxury goods.
If there was a prior agreement with the country where the goods originated
at which duty is charged will be lowered.
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49 - 51 Provides for the payment of Duties at the time of entry for home
consumption Sec 47(1) & 41.
55 - 57
58 Interpretation of any classification subheading tariff item general rules,
59A - 60 Section and chapter notes, shall be subject to the International Convention
on the Harmonised Commodity Description and Coding Systems and
Explanatory Notes to the Harmonised System issued by Customs
Cooperation Council.
Commissioner to keep 2 copies and effect any amendment notified by the
Council.
Commissioner may give tariff determinations.
International agreements binding the Republic which includes the granting
of preferential tariff treatment and concerning Customs cooperation
including the exchange of information.
Also refers to Customs Union agreement
Binding Certificates of Origin (See Sec 50)
Sec 51 governs agreements with African territories which the National
Executive may conclude with African Governments.
Goods which are exported to those countries from the Republic or imported
and transit through the Republic to those African countries shall be free of
Customs duty or have a special rate.
General provisions regarding anti-dumping, countervailing and safeguard
Duties and measures.
Imposition of anti-dumping, safeguarding, countervailing Duties (See Sec
56A, 57A,);
Time when new or increased Duties become payable (See Sec 48a)
Contract prices may be varied to the extent of alteration in duty.
Always be sure to declare the CORRECT UP TO DATE DUTY as amended.
Notwithstanding any registration prescribed in terms of any other provision
of this Act, the Commissioner may require all persons or any class of persons
participating in any Activities regulated by this Act, to register in terms of
this Section and its rules
Sections of the Act governing the registration of persons participating in
Activities regulated by this Act and License Fees payable.
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Sec 61, See Sec 64 governs special warehouses.
64A, Sec 64 A governs Container Depot Licenses
64B, Sec 64 B governs Licensed Clearing Agents.
Sec 64 G – Licensing of degrouping depots
64D, Customs & Excise Warehouses Licenses;
64G Container Depot Licenses;
Clearing Agent licenses;
Licensing for removal of goods in Bond
Licensing of remover of goods in Bond
Licensing of Degrouping Depot
64E Commissioner may confer accredited client status
65 -67
The true value is determined according to Sections 65, 66, 67.
Value for Customs duty purposes shall be the transaction value as described
in Sec 66 calculation of value and rounding off also described.
Commissioner may issue value determination.
Description of identical or similar goods.
Sec 66 - describes transaction value and determines related persons. Also
describes other methods of valuation. Determination of place of export and
value adjustments.
Sec 66 caters for adjustments to price actually paid or payable.
Any person who makes a false statement in connection with any matter
dealt with in this Act, or who makes use for the purposes of this Act of a
Declaration or document containing any such statement shall, unless he
proves that he was ignorant of the falsity of such statement and that such
ignorance was not due to negligence on his part, be guilty of an offence and
liable on conviction to a fine not exceeding R40 000 or treble the value of
the goods to which such statement, Declaration or document relates,
whichever is the greater, or to imprisonment for a period not exceeding ten
years, or to both such fine and such imprisonment, and the goods in respect
of which such false statement was made or such false Declaration or
document was used shall be liable to forfeiture. False Declarations Sec 84
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69, 70, 72 Act governing Excise and Export values
73 Value of goods imported into the Republic when expressed in foreign currency
shall be converted into the currency of the Republic at the selling rate at date
of shipment as determined by the Commissioner.
In terms of Chapter 9 of the Customs Duty Act, 2014 (Act 30 of 2014) the
Shipped on Board date will no longer the date for currency conversion but the
Commissioner will publish the date for currency conversion on Wednesdays
74 Subject to provisions of Subsection (2) Customs value of imported goods shall
be declared by importer on entry of goods
74A Interpretation of Sections 65, 66 and 67. —(1) The interpretation of Sections
65, 66 and 67 shall be subject to the agreement concluded at Geneva on 12
April 1979 and known as the Agreement on Implementation of Article VII of
the General Agreement on Tariffs and Trade, the Interpretative Notes thereto,
the Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and
Studies issued under the said Agreement on Implementation of Article VII of
the General Agreement on Tariffs and Trade
78 – 80; 94 Section 79 - less serious offences include
- 96 Involved in illegal distillation
Poses as a Customs officer
Resist/obstruct a Customs officer from executing his duty
Prevent the arrest of a person who has committed a Customs offence
Section 80 – serious offences include;
Possessing and trading in illicit goods
Manufacturer and a dealer without a license to operate
Modify and dilute methylated spirit before sales
Remove a “state lock” and seal
Destroy goods to prevent seizure
Forge or in the process of forging import export documents
Improper use of license
Receive a refund which you are not entitled to
Attempt to bribe a Customs officer
The power of Customs to charge penalties for false documentation and
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97 Declarations.
98 Recovery of penalties by process of law
99 - 100
Jurisdiction of courts
Notice of Action and period for bringing Action
Master, container operator or pilot may at his own risk appoint an agent to
perform any Act in all respect and purposes deemed to be the Act of the
master, container operator or pilot provided the personal attendance may be
demanded by the Controller
Liability for principle for Acts of agent
Liability for agent for obligations imposed on principal
Consultant and agent not being clearing agent required to register
Refer to the GMLS module on the South African Customs legislation for more information on
the sections of the South African Customs legislation.
CUSTOMS MODERNISATION IN SOUTH AFRICA
The Customs and Excise Act, 1964, was written to cater for the needs of the time when the
focus was on control. Although the 1964 Act was extensively amended over the years to keep
pace with new approaches and to soften and modernise the systems, the basic structure of the
Act remained unchanged and still contains a strong undercurrent of rigidity reminiscent of the
era in which it was written.
With the advent of globalisation, a changing world environment and the importance of
international trade and tourism there is increasing pressure worldwide on countries to work
towards a better balance between their needs for rigid customs control and the facilitation of
the international movement of travellers and goods.
While there is a need for an effective customs control system as a mechanism for revenue
collection, protection of society and the combatting of crime, , the international trend is to
modernise customs systems in order to minimise their disruptive effect on legitimate trade and
tourism as much as possible in line with the concept of trade facilitation initiatives of
international organisations such as the World Customs Organisation (WCO) and in line with the
newly accepted WTO Agreement on Trade Facilitation, Bali, 2013 .
The Customs and Excise Act, 1964 is not structurally suitable to serve as a vehicle for
implementing a modern system of customs control and trade facilitation in accordance with
current international trends and best practises.
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SARS in South Africa could no longer ignore the trade facilitation instruments of the World
Customs Organisation (WCO), such as the Revised Kyoto Convention (signed in 2006) and the
SAFE Framework, and many other, and the Customs and Excise Act, 1964 had to be
restructured to give effect to these binding international instruments. Since 2009 when the
Customs Modernisation initiatives in South Africa were initiated, the WTO Agreement on Trade
Facilitation (ATF) was also signed in Bali in December 2013.
Furthermore, it was also a requirement to restructure the Customs and Excise Act, 1964 to
establish a sound, clear and logical legislative framework that would enhance and “speak to”
the many other legislative instruments that rely for their implementation on customs control.
It was proposed that the new legislative framework should consist of three separate pieces of
legislation that would eventually replace the Customs and Excise Act, 1964, namely-
a Customs Control Act that establishes a customs control system for all goods imported into
or exported from the Republic and that prescribe the operational aspect of the system;
a Customs Duty Act, that provides for the imposition, assessment and collection of customs
duties; and
an Excise Duty Act, that provides for the imposition, assessment and collection of excise
duties.
The first draft version of the proposed Customs Control Act, the Customs Control Bill was
published in October 2009, and thereafter on two more occasions in May/June 2012 and in
Bill is primarily concerned with the control of goods imported into or intended for export from
the Republic. The rationale for this control is to ensure that any taxes imposed by various other
laws on such goods are collected and that other laws regulating the import or export of specific
goods are complied with.
As such the Bill can best be described as a law that will serve as a “platform” for the
implementation of these other laws that are concerned with goods imported into or exported
from the Republic. Laws that will rely for their implementation on the Customs Control Bill
include, firstly, laws imposing taxes on goods when imported or exported, such as the proposed
Customs Duty Act, the proposed Excise Act, the VAT Act, 1991, and the Diamond Export Levy
Act, 2007, and, secondly, laws prohibiting or regulating the import or export of certain goods
such as arms and ammunition, protected species, goods that are subject to permit control,
counterfeit goods, etc.
The primary aims of the Bill are set out in section 3 as follows:
to provide systems and procedures for customs control of all goods and persons entering or
leaving the Republic;
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to enable the effective collection of tax on such goods imposed in terms of the tax levying
Acts; and
to facilitate the implementation of other legislation applicable to such goods and persons.
The drafting approach was to present the Bill in a logical and systematic way that would
hopefully make the Bill more reader friendly. Firstly, the material covered by the Bill is arranged
in topic specific Chapters each with its own descriptive heading and a clause stating the
purpose of the Chapter. Each Chapter is divided into topic specific Parts covered by the Chapter
heading, and each Part, in turn, contains a number of titled sections that fall under the topic
covered by the Part heading. Secondly, the drafting generally follows the recognised guidelines
for modern plain language drafting.
The sections, subsections and paragraphs are generally crisp, short statements devoid of
unnecessary legalistic trappings. Thirdly, wide use is made of footnotes to provide background
information and, especially, to connect specific provisions with the numerous cross-cutting
provisions contained in other parts of the Bill. The legal status of the footnotes is determined in
the Bill, namely that they do not form part of the Bill, but that they may be taken into account
in the interpretation of the Bill as non-binding opinions on the information they convey.
CUSTOMS CONTROL BILL
CHAPTER DESCRIPTION
CHAPTER 1: INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACT
CHAPTER 2: CUSTOMS CONTROL, PLACES OF ENTRY AND EXIT AND CUSTOMS CONTROLLED
AREAS
CHAPTER 3: REPORTING REQUIREMENTS FOR INBOUND AND OUTBOUND VESSELS,
AIRCRAFT, TRAINS, BUSES, TRUCKS, PERSONS AND CARGO
CHAPTER 4: REPORTING REQUIREMENTS FOR DOMESTIC VESSELS
CHAPTER 5: GENERAL CUSTOMS PRINCIPLES GOVERNING GOODS NOT IN FREE
CIRCULATION
CHAPTER 6: TAX STATUS OF GOODS
CHAPTER 7: STANDARD PROCESSES AND REQUIREMENTS FOR CLEARANCE AND RELEASE
OF GOODS
CHAPTER 8: HOME USE OF GOODS
CHAPTER 9: NATIONAL AND INTERNATIONAL TRANSIT
CHAPTER 10: TRANSHIPMENT PROCEDURE
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CHAPTER 11: TEMPORARY ADMISSION PROCEDURE
CHAPTER 12: WAREHOUSING PROCEDURE
CHAPTER 13: TAX FREE SHOP PROCEDURE
CHAPTER 14: STORES PROCEDURE
CHAPTER 15: EXPORT PROCEDURE
CHAPTER 16: TEMPORARY EXPORT PROCEDURE
CHAPTER 17: INWARD PROCESSING PROCEDURE
CHAPTER 18: HOME USE PROCESSING PROCEDURE
CHAPTER 19: OUTWARD PROCESSING PROCEDURE
CHAPTER 20: CUSTOMS PROCESSING OF PERSONS ENTERING OR LEAVING REPUBLIC
CHAPTER 21: INTERNATIONAL POSTAL ARTICLES HANDLED BY SOUTH AFRICAN POST OFFICE
CHAPTER 22: ACCESS TO AND SAMPLING OF GOODS
CHAPTER 23: EXPIDITED CLEARANCE AND RELEASE OF GOODS
CHAPTER 24: DAMAGED, DESTROYED, LOST OR UNACCOUNTED GOODS
CHAPTER 25: ABANDONMENT OF GOODS TO COMMISSIONER
CHAPTER 26: STATE WAREHOUSES
CHAPTER 27: REGISTRATION
CHAPTER 28: LICENSING
CHAPTER 29: ACCREDITATION
CHAPTER 30: SECURITY FOR PAYMENT OF TAX AND OTHER MONEY OWED TO
COMMISSIONER
CHAPTER 31: RECOVERY OF DEBT DUE UNDER THIS ACT
CHAPTER 32: GENERAL ENFORCEMENT FUNCTIONS
CHAPTER 33: DETENTION, SEIZURE AND CONFISCATION OF GOODS
CHAPTER 34: PROHIBITED, RESTRICTED AND SECTORALLY CONTROLLED GOODS
CHAPTER 35: COUNTERFEIT GOODS
CHAPTER 36: RECONSIDERATION OF DECISIONS AND DISPUTE RESOLUTION
CHAPTER 37: ADMINISTRATIVE PENALTIES
CHAPTER 38: JUDICIAL MATTERS
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CHAPTER 39: MISCELLANEOUS MATTERS
CUSTOMS DUTY BILL
CHAPTER DESCRIPTION
CHAPTER 1: INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACT
CHAPTER 2: CUSTOMS TARIFF
CHAPTER 3 : PAYMENT OF DUTIES, PENALTIES AND INTEREST
CHAPTER 4 : REFUNDS AND DRAWBACKS
CHAPTER 5: ASSESSMENT OF DUTIES
CHAPTER 6: TARIFF CLASSIFICATION OF GOODS
CHAPTER 7: VALUATION OF GOODS
CHAPTER 8: ORIGIN
CHAPTER 9: PREFERENTIAL TARIFF TREATMENT
CHAPTER 10: ADVANCE RULINGS
CHAPTER 11: JUDICIAL MATTERS
CHAPTER 12: MISCELLANEOUS MATTERS
NEW CUSTOMS TERMS DESCRIPTION
TERM
Clearance Declaration Formerly known as a Customs bill of entry. The print and
view format for the new clearance declaration will be the
Form CD1. It replaces the SAD500 Bill of Entry.
Customs Control & Duty Bills The new Customs enabling legislation
Customs Notification Formerly known as the Customs release. A Customs
Notification (Form CN1) is the new print and view format for
all customs response notifications to a trader. It includes all
customs responses to a clearance declaration, or the
outcome of a customs inspection or detention intervention.
It also replaces the DA74
Previous Procedure Code A code which defines the ‘purpose’ for which goods were
cleared under a previous customs procedure. For example,
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Procedure Category Code goods were removed under the national transit procedure.
Procedure Measure A PCC describes the procedure within which goods are
Requested Procedure Code declared, for example ‘Warehousing’ or ‘National Transit’.
Preference Code For sake of operational uniformity, a clearance for ‘Home
Use’ is also declared under a PCC, although home use is not
a customs procedure.
A term which implies the tariff extensions currently known
as industrial rebates (Schedule 3), general rebates (Schedule
4), specific refunds and drawbacks (Schedule 5), and excise
rebates and refunds (Schedule 6).
A code which defines the ‘purpose’ for which goods are to
be cleared and released, either for home use or a
permissible customs procedure.
A code that specifies a trader’s intent in regard to the use of
a preferential rate of duty (trade agreement) or the use of
quota
THE CUSTOMS DECLARATION FORM – SAD500
The Customs Declaration Form SAD 500 is a South African document required by the South
African Revenue Services (SARS). The purpose of this document is to ensure that exported and
imported goods are properly declared to SARS. In effect the document is submitted to the
Commissioner of Customs & Excise which is a sub-department of SARS at the time that goods
are imported or exported.
The document will need to be approved by Customs before goods may be released. There are
several types of Declaration Forms previously referred to as “Bills of Entry”. As part of a
commitment by the South African Revenue Services to continually improve its service and
efficiency to traders and tax payers, a “Single Administrative Document” called the SAD has
been introduced to make the clearance of goods easier and more convenient for importers,
exporters and cross-border traders as from 01 October 2006. In the past different Declaration
Forms were utilised however the SAD 500 is a streamlined and simplified Customs Declaration
document.
The SAD 500 Customs Declaration Form is a multi-purpose Form which is designed for use in
the clearance of goods for import, export, cross-border movement or Customs transit (through
Customs in 2 or more countries).
Therefore, apart from boxes/fields reflected on it which are common to all those procedures, it
incorporates boxes or fields which are appropriate for two or only one of them. From this it
follows that, when using the SAD500 Customs Declaration Form for a given procedure, the
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fields that are not required to be completed will remain empty. An example of the SAD500
Customs Declaration is now contained in this curriculum for you to view.
Kindly note the importance of this information in relation to the following Specific Outcomes
in this course material:
SO2 - Assessment Criterion 1; Assessment Criterion 2; Assessment Criterion 3;
SO3 - Assessment Criterion 1; Assessment Criterion 2; Assessment Criterion 2;
REQUIREMENTS WHEN COMPLETING THE SAD 500
We will also more fully describe the fields of the SAD 500 in relation to the Customs & Excise
Act in this learning curriculum. It is important that the Learners will familiarise themselves
within this introduction fully in relation to all the fields and the relationships of the fields, to
any cross-referencing to the Customs Act, as well as other Customs Rules and Regulations, in
order to be competent in terms of all the Assessment Criteria required to be understood by the
Learner in relation to this Training module.
According to the Rules and Regulations all the Customs Forms must have dimensions of 210
mm x 297 mm and must be printed length-wise. Any field which does not have to be
completed must be left blank except in the case of goods which are “Free” by Tariff when the
word “FREE” must be completed in the field requiring “CUSTOMS DUTY“, to be completed.
All information that is printed onto the SAD 500 Declaration must be TYPED or printed in BLOCK
LETTERS and must be legible.
All Quantity and Duty fields must have the 2 decimals reflected and the decimal position must
be indicated by means of a “COMMA” (,).
We firstly need to refer to the Customs & Excise Act in relation to the requirement of the SAD
500. In this regard the Learner should understand that in terms of Section 10, once goods are
deemed to be imported, in terms of and determined by the Customs legislation, then the
Customs Rules and laws will apply. Section 10 of the Customs & Excise Act 91 of 1964 will
clearly describe to us the point that is determined as the point of import or export.
As soon as a shipment is deemed to be imported in terms of Section 10 of the Act or people are
determined to be entering and leaving the Republic of South Africa, the Act requires that we
are obligated to make a Customs Declaration.
CUSTOMS PROCEDURES
The Specific Annexes of the Revised Kyoto Convention illustrate the wide range of Customs
procedures that can apply to goods, depending upon their status, when being admitted into, or
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exported from, a customs territory. The Convention aims to simplify these procedures by
requiring minimal documentation, a single declaration whenever possible, and electronic data
transmission.
When goods enter, move about and exit a customs territory, they will also move in and out of
Customs control.
This means that we need to know the status of goods at any particular time and to understand
the different rules that apply, depending on their status. In this unit we shall look at each of
these stages very quickly
In most cases, the goods will be brought into the Customs territory before the goods
declaration has been lodged, and may be in the territory for some time before the declaration
is lodged.
A number of formalities need to be undertaken upon the act of importation, including the
lodgement of a cargo declaration or manifest.
Where goods are offloaded from a ship but have not yet been cleared to move off the wharf,
they will be held under customs control in temporary storage.
Unless exempted, all imported goods must then be entered for home consumption,
warehousing or trans-shipment through the lodgement of the customs declaration. The
importer/exporter will compile the import/export declaration on the basis of information and
documents supplied by the carrier of the goods and the supplier
Duty is payable at the time of entry for home consumption.
Goods that have been exported for a certain reason may be re-imported, and certain rules may
need to apply to the act of re-importation. Some goods may be introduced into the customs
territory for only a short period and will then be re-exported unchanged.
These may be goods in an exhibition, for example. These goods will be subject to the rules of
temporary admission, and may also be caught by the provisions of the Istanbul Convention, or
by the ATA carnet system operated by the International Chamber of Commerce.
Often importers will bring goods into a country with the intention that they be sold at a later
stage. In these circumstances, the goods may be held in storage under a licensed warehouse
system. Goods may be entered for warehousing and held there until they are required for
home consumption, at which time an entry for home consumption is made and duty paid.
Special Industrial Development Zones may be created to encourage investment in certain
regions of a country and these, too, require careful management by Customs.
In other cases, goods may be allowed duty free entry for use in manufacturing processes,
subject to their acquittal upon export. If they are not acquitted, duty will become payable. This
is known as inward processing.
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Drawbacks of import duty are allowed where goods are exported in certain circumstances, and
duty was paid on the goods at the time of importation.
Certain categories of goods also attract special rules. Relief consignments, for example, are
expected to enjoy a very high level of facilitation, and goods carried as stores on ships and
aircraft also receive special treatment.
Goods may also be allowed to enter a customs territory when they are in transit to another
country. In these circumstances the goods are usually transported under Customs control in
bond – that is, in vehicles or trains which are sealed. The goods cannot be removed from their
containers without customs permission.
Where goods are off-loaded from one means of transport and then re-loaded onto another
means of transport for immediate re-export, they are said to be in transhipment.
Other statutes and regulations deal with the export of goods. Most exports simply need to have
customs clearance for export, but some goods may be exported only under permit from
relevant government departments.
It was decided that Procedures are to be developed which are in alignment with the
WCO Revised Kyoto Convention done at Kyoto on 18 May 1973, amended on the 28 June 1999,
entered into force on the 3 February 2006 to simplify and harmonise customs procedures
South Africa is a signatory to this international convention on the 18 May 2004.
Clearance of goods for import, export, transit and cross border movement is covered by the
provisions of various purpose codes. These purpose codes define the ‘purpose/intention’ for
which the goods are to be administered and controlled
The different customs procedures are contained in the customs control bill as defined in
chapters 8 to 19 that can apply to goods entering, within, or departing a country
These are as follows:
home use (although home use is not a procedure we need to apply procedure codes for the
purpose of processing a clearance)
transit of goods
transhipment
temporary admission
customs warehouse
tax free shops
stores
exportation of goods
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temporary export and re-importation in the same state
inward processing
processing for home use
outward processing
Customs clearance in the future will require a declarant to indicate a “Procedure Category
Code” (PCC) at header level of the declaration, as follows:
Procedure Description Definition
Category
Code
A Home use (including The consumption, utilisation, processing or disposal of
goods intended for imported goods in the Republic as goods that are no
'home use' for which longer subject to customs control, including goods
there is a relief of intended for ‘home use’ for which there is a relief of
duties and taxes). duties and taxes.
B National Transit Customs Procedure that allows goods that are not free
Procedure in circulation, to be transported in the Republic from
one Customs controlled area to another Customs
controlled area not served by the same Customs Office
Customs Procedure that allows goods imported into
the republic on board-
a foreign-going vessel or aircraft or a cross-border
International Transit railway carriage-
Procedure transported through the Republic from place where
goods were off-loaded to a place of exit where goods
are to be exported.
exported without complying with any export clearing
formalities
a vehicle-
transported through the Republic from a land border-
post where vehicle entered to a place of exit where
goods are to be exported, (irrespective if transport
through the Republic takes place in the same vehicle or
any other means of transport)
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exported without complying with any export clearing
formalities
C Transhipment Customs Procedure that allows goods imported
Procedure into the Republic-
transferred at a sea or airport from the foreign-
going vessel or aircraft in which goods were
imported to another foreign-going vessel or aircraft
at a sea or airport in which goods are to be
exported
exported without complying with any export
clearing formalities
D Temporary Customs Procedure that allows goods imported into
Admission the Republic-
Procedure to be used in the Republic for a specific purpose
and period on condition that goods are exported
within the period without undergone any change
(except for maintenance and normal wear and
tear)
exported without complying with any export
clearing formalities
E Customs The Warehousing procedure is a customs procedure
Warehousing that allows goods to be stored for a limited period in a
Procedure specific customs warehouse including-
clearance and release of goods for warehousing
conditions for warehousing of goods
the storage in and removal of goods
F Stores Procedure Goods taken on board a foreign-going vessel, aircraft
or cross border train by the
carrier in charge, whether in the Republic or
elsewhere, exclusively for the purpose
of meeting the reasonable needs of its next voyage,
including stopovers and goods
intended to be used-
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by travellers and crew on board
for the operation
for the maintenance or
tax free items for sale to travellers and crew on
board
G Tax Free Shop Customs Procedure that allows goods to be sold-
Procedure tax free in retail quantities on premises situated
within a licensed sea, air or rail travellers terminal
or land border-post and licensed as a tax-free shop
to persons entering and leaving the country
Goods sold to be treated as accompanied baggage
of such persons
H Export Procedure Customs Procedure that allows goods to be exported
and applies to goods
cleared for-
outright export
export under-
• temporary export procedures
• outward processing procedure
Export as inward processed compensating products
under the inward processing procedure
I Temporary Export Customs Procedure that allows goods-
and Re-importation to be temporarily exported with the intension to
in the Same State return the goods to the Republic
Procedure
to be returned to the Republic as re-imported
unaltered goods for home use
exported outright to be returned to the Republic as
re-imported unaltered goods for home use
J Inward Processing Customs Procedure which allows-
Procedure imported goods identified in the Customs Tariff or
a tax levying Act for the purpose of this procedure
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to be-
• transported in the Republic without clearing
goods for national transit
• stored in the Republic without clearing the
goods for warehousing
• processed in the Republic without clearing
the goods for home use
products obtained from the processing of those
goods to be cleared for export under this
procedure as inward processed compensating
products
K Home Processing Customs Procedure which allows-
Procedure imported goods identified in the Customs Tariff or
a tax levying Act for the purpose of this procedure
to be-
• transported in the Republic without clearing
goods for national transit
• stored in the Republic without clearing the
goods for warehousing
• processed in the Republic without clearing
the goods for home use
products obtained from the processing of those
goods to be cleared for home use under this
procedure as home use compensating products
L Outward Processing Customs Procedure which allows-
Procedure goods identified in the Customs Tariff or a tax
levying Act for the purpose of this procedure to be
exported under this procedure for processing
abroad; and
products obtained from the processing of those
goods to be imported and cleared and released for
home use under this procedure as outward
processed compensating products
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At line level, a “Requested Customs Procedure Code” (RPC) and an associated “Previous
Customs Procedure Code” (PPC) must be provided on the clearance declaration. The ‘PCC’
identifies the customs procedure under which the declarant wishes to clear goods. The
requested ‘CPC’ specifies the intended ‘purpose’ for which the goods are being cleared. A
Previous ‘CPC’ is required as it indicates any prior ‘purpose’ which the goods may have been
cleared or subjected to in one or other form of procedure, e.g. processing, re-warehousing, or
change of ownership. The table below describes the scenarios identified by Modernisation for
implementation of Phase 1:
PCC RPC Pr. Description
Measure
A – Home Use 10 - Clearance of Ordinary Levy goods for home use.
11 - Clearance of goods for Home Use, and free circulation.
12 - Clearance for Home Use and payment of VAT, of free
circulation goods arriving from a BLNS country.
13 412.26; and Clearance for 'Home Use' and free circulation of warranty
412.27 replacement goods.
14 All 4th Clearance for 'Home use' under 'relief of duties and
Schedule taxes' for specific conditions as provided for under
Rebate Schedule 4 of the customs tariff.
Items, other
than those
reflected
elsewhere
in this table.
15 412.07 Clearance for 'Home Use' of goods offered for
'unconditional abandonment'.
B – National & 20 - National Transit of goods removed 'in bond' from a
International 'customs controlled area' at port/place of entry to a
Transit 'customs controlled area' within the Republic for
clearance for Home Use, or a permissible Customs
Procedure.
21 - International Transit of goods removed 'in bond' from a
port/place of entry and exported from the Republic.
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PCC RPC Pr. Description
Measure
22 - Clearance for International Transit of BLNS goods
removed 'in transit' through the Republic
C – 30 - Clearance for transhipment of goods. (Note: excluded
Transhipment from Phase 1 implementation. Pending implementation
Procedure of the new Customs Act.)
D – Temporary 35 480.00; and Clearance of goods under the 'Temporary Admission'
Admission
Procedure 490.00 Procedure.
36 - Outright Export of goods originally imported under the
Temporary Admission procedure.
37 - Temporary Admission of goods from BLNS states
38 - Outright Export of goods originally imported under the
Temporary Admission procedure from BLNS states.
E – Customs 40 - Placement of goods in a customs warehouse under the
- 'Warehousing' procedure.
Warehousing
Change of Ownership of warehouse goods. (No physical
Procedure 41 movement of goods)
42 - Clearance of goods into a customs warehouse for
subsequent exportation from the Republic.
43 - Removal of warehouse goods, in bond, from one customs
warehouse to another customs warehouse.
44 - Re-warehousing of warehouse goods, previously
removed in bond from one customs warehouse to
another.
45 - Removal of excise goods from one excise warehouse to
another excise warehouse.
46 - Re-warehousing of excise goods, removed in bond from
one excise warehouse to another excise warehouse.
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PCC RPC Pr. Description
Measure
47 - Clearance for Change of Ownership of goods in an Excise
Warehouse. (No physical movement of goods)
F – Stores 51 - Supply of 'free circulation goods' cleared under the
Procedure Stores Procedure to a foreign-going vessel, aircraft, or
train.
52 - Supply of ‘locally produced excisable goods' cleared
under the Stores Procedure to a foreign-going vessel,
aircraft, or train.
53 - Supply of ‘imported goods' cleared under the Stores
Procedure to a foreign-going vessel, aircraft, or train.
G – Tax Free 55 - Clearance of non-free circulation goods to a Tax Free
Shop Shop. (Note: excluded from Phase 1 implementation.
Pending implementation of the new Customs Act.)
Procedure
H – Export 60 - Outright Export of 'free circulation goods'.
Procedure
61 - Outright Export of 'free circulation goods' to the BLNS.
62 522.02; Outright Export of goods in same condition as imported
522.03; for which a subsequent Specific Refund is to be claimed
in terms of the 5th Schedule to the Customs Tariff.
522.04; and
522.06
63 501.00 to Outright Export of compensating products for which a
521.00; and subsequent Drawback in terms of the 5th Schedule to the
Customs Tariff.
550.00 to
551.00
64 618.02; Outright Export of goods for which a subsequent Refund
619.02; & Rebate (i.t.o. Excise Duties, Fuel Levy, Road Accident
620.03; Fund Levy & Environmental Levy) is to be claimed under
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PCC RPC Pr. Description
Measure
621.04; 6th Schedule to the Customs Tariff.
622.10;
622.12;
623.05;
623.11;
624.10;
633.01;
670.06;
670.08;
671.05;
671.07;
671.09;
681.01; and
681.04
65 - Outright Export of un-cleared goods, deemed imported,
abandoned to Customs, sold by auction, now being
exported outright from the Republic.
66 - -
67 - Outright Export of goods originally placed under the
Warehouse Procedure.
68 - Outright Export of ‘excise’ goods from an Excise
Warehouse.
I – Temporary 75 - Temporary export for re-imported unaltered goods for
Export & Re- home use.
importation in
Same State
Procedure
76 - Temporary export of goods to the BLNS for re-imported
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PCC RPC Pr. Description
Measure
unaltered goods for home use.
77 409.01; Re-importation of goods in same state, under the
409.02; 'Temporary Export' Procedure.
409.05; and
409.06
78 - Clearance for re-importation of goods in same state from
the BLNS, under the 'Temporary Export' Procedure.
J – Inward 80 470.01; Clearance of goods under the Inward Processing
Processing 470.02; Procedure.
Procedure 470.03; and
498.00
81 - Transfer of ownership of 'Inward processing' goods.
(Note: excluded from Phase 1 implementation. Pending
implementation of the new Customs Act.)
82 - Sub-contracting of inward processing operations with no
transfer of liability to a sub-contractor. (Cut-Make-Trim
CMT). (Note: excluded from Phase 1 implementation.
Pending implementation of the new Customs Act.)
83 - Export of 'inward processed compensating products'
(including any waste/scrap) obtained from goods
imported under the 'Inward Processing' procedure.
K – Home 85 303.01 to Clearance of goods under 'Processing for home use'
Processing 392.01 procedure.
Procedure
86 - Transfer of ownership of 'Processing for home use'
goods. (Note: excluded from Phase 1 implementation.
Pending implementation of the new Customs Act.)
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PCC RPC Pr. Description
Measure
Sub-contracting of processing for home use operations
87 - with no transfer of liability to a sub-contractor. (Cut-
Make-Trim CMT). (Note: excluded from Phase 1
88 - implementation. Pending implementation of the new
Customs Act.)
L – Outward 90 -
Processing 409.07 Clearance for 'Home Use of 'compensating Products'
Procedure (including and valuable waste/scrap) obtained from
goods imported under the 'Processing for Home Use'
91 procedure'. (Note: excluded from Phase 1
implementation. Pending implementation of the new
Customs Act.)
Clearance of goods under the 'Outward Processing'
procedure.
Clearance for 'Home Use' of 'outward processed
compensating products' derived from goods exported
under the 'Outward Processing' procedure.
Under certain circumstances, a ‘Procedure Measure’ (PM) must be provided. This will occur
under any procedure which requires the use of either a 3rd Schedule industrial rebate or 4th
Schedule general rebate code. Refer to the PCC/RPC groupings above to see those requiring
declaration of a procedure measure.
TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
A – Home 10 00 - Home Use' of 'ordinary levy' goods OL
Use simultaneously dispatched to BLNS
states.
10 20 - Home Use' of 'ordinary levy' goods OL
previously moved under 'National
Transit', dispatched to BLNS states.
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
10 40 - Home Use' of 'ordinary levy' goods XOL
previously entered under the
'Warehousing' procedure.
10 41 - Home Use' of 'ordinary levy' goods XOL
previously subject to a change of
ownership under the 'Warehouse'
procedure.
10 44 - Home Use' of 'ordinary levy' goods XOL
previously entered under the
'Warehousing' procedure, previously re-
warehoused under the warehouse
procedure.
11 00 - Clearance of goods for Home Use, and DP
free circulation.
11 20 - Home Use' of goods previously moved DP
under the 'National Transit' procedure.
11 40 - Home Use' of goods, previously placed XDP
under the 'Warehousing' procedure.
11 41 - Home Use' of 'ordinary levy' goods XDP
previously subject to a change of
ownership under the 'Warehouse'
procedure.
11 44 - Home Use' of goods, previously re- XDP
warehoused under the warehouse
procedure.
12 00 - Clearance for Home Use and payment IM4
of VAT, of free circulation goods
arriving from a BLNS country.
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
13 00 412.26; Clearance for 'Home Use' and release GR
and into free circulation of warranty
replacement goods.
412.27
13 20 412.26; Home Use' and release into free GR
and circulation of replacement goods,
previously removed under the National
412.27 Transit procedure.
13 40 412.26; Home Use' and release into free XGR
and circulation of replacement goods,
previously cleared under the
412.27 warehouse procedure.
13 41 412.26; Home Use' and release into free XGR
and 412.27 circulation of replacement goods,
previously subject to a change of
ownership under the 'Warehouse'
procedure.
13 44 412.26; Home Use' and release into free XGR
and circulation of replacement goods,
previously re-warehoused under the
412.27 warehouse procedure.
14 00 All 4th Clearance for 'Home use' under 'relief GR
Schedule of duties and taxes' for specific
Rebate conditions as provided for under
Items, Schedule 4 of the customs tariff.
other than
those
reflected
elsewhere
in this
table.
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
14 20 As above. 'Home use' under 'relief of duties and GR
taxes' for specific conditions as
provided for under Schedule 4 of the
customs tariff, previously cleared under
the national transit procedure.
14 40 As above. Home Use' of goods under 'relief of XGR
duties and taxes' for specific conditions
as provided for under Schedule 4 of the
customs tariff, previously placed under
the 'Warehousing' procedure.
14 41 As above Home Use' of goods under 'relief of XGR
duties and taxes' for specific conditions
as provided for under Schedule 4 of the
customs tariff, previously subject to a
change of ownership under the
'Warehouse' procedure
14 44 As above. Home Use' of goods under 'relief of XGR
duties and taxes' for specific conditions
as provided for under Schedule 4 of the
customs tariff, previously re-
warehoused under the 'Warehouse'
procedure.
15 00 412.07 Clearance for 'Home Use' of goods GR
offered for 'unconditional
abandonment'.
15 14 412.07 Abandonment of goods previously GR
cleared for Home Use, and relief of
duties and taxes.
15 20 412.07 Abandonment of goods previously GR
cleared under the 'National Transit'
procedure.
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
15 35 412.07 Abandonment of goods previously GR
cleared under the 'Temporary
Admission' procedure.
15 40 412.07 Abandonment of goods previously XGR
cleared under the 'Warehouse'
procedure.
15 41 412.07 Abandonment of goods, previously XGR
subject to a change of ownership under
the 'Warehouse' procedure.
15 44 412.07 Abandonment of goods previously re- XGR
warehoused under the warehouse
procedure.
15 80 412.07 Abandonment of goods previously GR
placed under the 'Inward Processing'
procedure.
15 85 412.07 Abandonment of goods previously GR
placed under the 'Processing for Home
Use' procedure.
B – National 20 00 - National Transit of goods 'removed in RIB
bond' from port/place of arrival, to
& place of destination inside the Republic.
International National Transit of goods 'removed in RIB
bond' from port/place of arrival, to
Transit 20 75 - place of destination inside the Republic,
previously cleared under the temporary
export procedure.
20 90 - National Transit of goods 'removed in RIB
bond' from port/place of arrival, to
place of destination inside the Republic,
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
previously cleared under the outward
processing procedure.
21 00 - International Transit of goods 'removed RIT
in bond' from port/place of arrival, and
exported from the Republic.
22 00 - International Transit of BLNS goods IM8
'removed in transit' through the
Republic.
C – 30 00 - Clearance for transhipment of goods. N/A
Transhipment
Procedure (Note: excluded from Phase 1
implementation. Pending
implementation of the new Customs
Act.)
D – 35 00 480.00; Placement of imported goods under the GR
'Temporary Admission' Procedure.
Temporary and
Placement of imported goods under the GR
Admission 490.00 'Temporary Admission' Procedure
Procedure previously cleared for removal under
the national transit procedure.
35 20 480.00;
and
490.00
36 35 480.00; Outright Export of goods originally EIG
and imported under the 'Temporary
Admission' procedure.
490.00
37 00 - Temporary Admission of goods from IM5
BLNS states.
38 37 - Outright Export of goods originally EX3
imported under the Temporary
Admission procedure from BLNS states.
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
E – Customs 40 00 - Placement of imported goods in a WH
Warehousing customs warehouse under the
Procedure 'Warehousing' procedure.
40 20 - Placement of imported goods into a WH
customs warehouse under the
'Warehousing' procedure previously
removed under the 'National Transit'
procedure.
41 40 - Change of Ownership of warehouse XRW
goods. (No physical movement of
goods).
41 41 - Change of Ownership of warehouse XRW
goods, where change of ownership
occurs for a subsequent time.
41 44 - Change of Ownership of warehouse XRW
goods, where goods were previously re-
warehoused.
42 00 - Clearance of imported goods into a WE
customs warehouse for subsequent
exportation from the Republic.
42 20 - Placement of imported goods into a WE
customs warehouse for subsequent
exportation from the Republic
previously removed under the 'National
Transit' procedure.
42 37 - Clearance of BLNS goods into a WE
customs warehouse for subsequent
exportation from the Republic,
previously cleared for temporary
admission into the Republic
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
43 40 - Removal of warehouse goods, in bond, XIB
from one customs warehouse to
another customs warehouse.
43 41 - Removal of goods under the XIB
'warehouse' procedure, from one
customs warehouse to another customs
warehouse, previously subject to a
Change of Ownership.
43 42 - Clearance for removal of 2nd hand XIB
motor vehicles under the warehouse
procedure for export, from a customs
warehouse in the Republic to a another
customs warehouse in a BLNS state
43 44 - Removal of goods under the XIB
'warehouse' procedure, from one
customs warehouse to another customs
warehouse, where such goods were
previously re-warehoused.
44 43 - Re-warehousing of warehouse goods, XRW
previously removed in bond from one
customs warehouse to another.
45 00 - Removal of excise goods from one ZIB
excise warehouse to another excise
warehouse.
45 46 - Removal of excise goods from one ZIB
excise warehouse to another excise
warehouse, where the goods were
previously re-warehoused.
45 47 - Clearance for removal of 2nd hand ZIB
motor vehicles under the warehouse
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
procedure for export, from a customs
warehouse in the Republic to a another
customs warehouse in a BLNS state
warehouse in a BLNS state subject to a
change of ownership
46 45 - Re-warehousing of excise goods, ZRW
removed in bond from one excise
warehouse to another excise
warehouse.
47 00 - Clearance for Change of Ownership of ZRW
goods in an Excise Warehouse. (No
physical movement of goods)
47 46 - Clearance for Change of Ownership of ZRW
goods, which were previously removed
in bond form one excise ware house to
another,
F – Stores 51 00 - Supply of 'free circulation goods' EAS
Procedure cleared under the Stores Procedure as
supplies to a foreign-going vessel,
aircraft, or train.
52 00 - Supply of ‘locally produced excisable ZES
goods' cleared under the Stores
Procedure as supplies to a foreign-going
vessel, aircraft, or train.
52 46 - Supply of 'Stores' of excise goods ex an ZES
excise 'Storage Warehouse’ previously
re-warehoused.
52 47 - Supply of 'Stores' of excise goods ex an ZES
excise 'Storage Warehouse', previously
subject to a change of ownership
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
53 40 - Supply of ‘imported goods' cleared XES
under the Stores Procedure as supplies
to a foreign-going vessel, aircraft, or
train.
53 41 - Supply of 'Stores' of imported goods XES
placed under the 'Warehousing’
procedure, previously subject to
'change of ownership'.
53 42 - Supply of 'Stores' of imported goods XES
placed under the 'Warehousing'
procedure, previously entered for
warehousing and export.
53 44 - Supply of 'Stores' of imported goods XES
placed under the 'Warehousing'
procedure, previously re-warehoused.
G – Tax Free 55 00 - Supply of goods to a 'Tax Free Shop' N/A
Shop
Procedure (Note: excluded from Phase 1
implementation. Pending
implementation of the new Customs
Act.)
55 41 - Supply of goods to a 'Tax Free Shop', N/A
where goods were previously subject to
a change of ownership under the
warehouse procedure. (Note: excluded
from Phase 1 implementation. Pending
implementation of the new Customs
Act.)
55 42 - Supply of goods to a 'Tax Free Shop', N/A
where goods were previously placed in
warehouse for purpose of re-
exportation. (Note: excluded from
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
Phase 1 implementation. Pending
implementation of the new Customs
Act.)
55 44 - Supply of goods to a 'Tax Free Shop', N/A
where goods were previously re-
warehoused under the warehouse
procedure. (Note: excluded from Phase
1 implementation. Pending
implementation of the new Customs
Act.)
55 46 - Supply of excise goods to a 'Tax Free N/A
Shop', where goods were previously re-
warehoused under the warehouse
procedure. (Note: excluded from Phase
1 implementation. Pending
implementation of the new Customs
Act.)
55 47 - Supply of excise goods to a 'Tax Free N/A
Shop', where goods were previously
subject to a change of ownership under
the warehouse procedure.
H – Export 60 00 - Outright Export of 'free circulation ELG/EIG
Procedure goods'.
61 00 - Outright Export of 'free circulation EX1
goods' to the BLNS.
62 11 522.02; Outright Export of goods in same EIG
condition as imported for which a
522.03; subsequent Specific Refund is to be
claimed in terms of the 5th Schedule to
522.04; the Customs Tariff.
and
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
522.06
63 11 501.00 to Outright Export of compensating EIG/ELG
521.00; products for which a subsequent
and Drawback in terms of the 5th Schedule
to the Customs Tariff.
550.00 to
551.00
64 00 618.02; Outright Export of goods for which a ELG
619.02; subsequent Refund & Rebate (i.t.o.
620.03; Excise Duties, Fuel Levy, Road Accident
621.04; Fund Levy & Environmental Levy) is to
622.10; be claimed under 6th Schedule to the
Customs Tariff.
622.12;
623.05;
623.11;
624.10;
633.01;
670.06;
670.08;
671.05;
671.07;
671.09;
681.01;
and 681.04
65 00 - Outright Export of un-cleared goods, ELG
deemed imported, abandoned to
Customs, sold by auction, now being
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
exported outright from the Republic.
66 12 - Re-export of goods that were originally EX3
permanently imported from a BLNS
country, and which are being
permanently returned, for whatever
reason, (e.g. goods oversupplied,
incorrectly supplied, damaged, etc).
67 40 - Outright Export of goods originally XE
placed under the Warehouse
Procedure.
67 41 - Outright export of goods originally XE
placed under the 'Warehousing'
procedure.
67 42 - Outright export of goods cleared under XE
the 'Warehousing' procedure for
exportation.
67 44 - Outright export of goods originally XE
placed under the 'Warehousing'
procedure, previously moved in bond
under the 'warehouse' procedure.
68 00 - Clearance for Outright Export of 'excise ZE
goods' manufactured in an Excise
Warehouse.
68 46 - Outright Export of ‘excise’ goods from ZE
an Excise Warehouse.
68 47 - Clearance for Outright Export of ZE
'excise' goods from an Excise
Warehouse, previously having
undergone a change of ownership
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
I – 75 00 - Temporary export for re-imported EIG/ELG
Temporary unaltered goods for home use.
Export & Re-
importation 76 00 - Temporary export of goods to the BLNS EX2
in Same State for re-imported unaltered goods for
Procedure home use.
77 20 409.01; Re-importation for 'Home Use', after GR
'Temporary Exportation' for re-
409.02; importation of goods in the same state;
previously removed under the ‘National
409.05; Transit’ procedure.
and
409.06
77 60 409.04 Re-importation of goods originally GR
permanently exported, without having
been subjected to any process of
manufacture or manipulation
77 68 409.06 Re-importation of excisable goods GR
exported ex a customs and excise
warehouse.
77 75 409.01; Re-importation for 'Home Use', after GR
409.02; 'Temporary Exportation' for re-
importation of goods in the same state.
409.05;
and
409.06
78 76 - Re-importation of goods in same state IM6
from the BLNS, under the 'Temporary
Export' Procedure.
J – Inward 80 00 470.01; Placement of goods under the Inward GR
Processing Procedure.
Processing 470.02;
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
Procedure 470.03;
and
498.00
80 20 470.01; Placement of goods under the 'Inward GR
470.02; Processing' procedure previously
cleared under the national transit
470.03; procedure.
and
498.00
80 40 470.01; Clearance of goods under the ‘Inward XGR
470.02; Processing' procedure, previously
placed under the 'Warehousing'
470.03; procedure.
and
498.00
80 41 470.01; Clearance of goods under the ‘Inward XGR
470.02; Processing' procedure, previously
subject to Change of Ownership under
470.03; the 'Warehousing' procedure.
and
498.00
80 44 470.01; Clearance of goods under the ‘Inward XGR
470.02; Processing' procedure, previously re-
warehoused under the 'Warehousing'
470.03; procedure.
and
498.00
81 80 - Transfer of ownership of 'Inward N/A
processing' goods. (Note: excluded
from Phase 1 implementation. Pending
implementation of the new Customs
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TABLE OF CUSTOMS PROCEDURE COMBINATIONS
PCC RPC PPC Pr. Description P. Code
Measure
Act.)
82 80 - Sub-contracting of inward processing N/A
operations with no transfer of liability
to a sub-contractor. (Cut-Make-Trim
CMT). (Note: excluded from Phase 1
implementation. Pending
implementation of the new Customs
Act.)
83 80 - Outright Export of 'inward processed EIG
compensating products' (including any
waste/scrap) obtained from goods
imported under the 'Inward Processing'
procedure.
K – Home 85 00 303.01 to Placement of imported goods under IR
Processing 392.01 'Processing for home use' procedure.
Procedure
85 20 303.01 to Placement of goods under the IR
392.01 'Processing for Home Use' procedure
previously removed under the national
transit procedure.
85 40 303.01 to Processing for Home Use' of goods XIR
392.01 previously placed under the
'Warehousing' procedure.
85 41 303.01 to Processing for Home Use' of goods, XIR
392.01 previously subject to Change of
Ownership under the 'Warehousing'
procedure
85 44 303.01 to ‘Processing for Home Use' of goods XIR
392.01 previously re-warehoused under the
'Warehousing' procedure.
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