ADVANCED
o Clearance of goods Ex Warehouse on an XIB requires the
number requires the ‘inward warehousing details’ on-line level.
O Clearance of goods into a To Warehouse requires an XRW.
Current procedure – the XIB detail is declared on header level,
and the ‘warehousing particulars’ on-line level is identical to that
appearing on the XIB.
• The New Procedure
o The XIB detail must be declared in the ‘Previous Procedure
MRN’ at line level on all lines. Will be work as follows:
In regard to clearances with the following combinations, H62 and
H63, it is not required to insert a Previous Procedure MRN, but if
provided, will be stored on the customs system. Previous
Procedure MRN’s will however be required as part of the
declarant’s refund/drawback process on the Forms DA63 and
DA64, respectively.
Refer to Chapter 20 – Amendments, Cancellations and
Replacement clearances for further details
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 40 Warehousing Denotes the line number of the warehouse clearance against
(18.4) MRN Line which the declaration is being lodged
No. Rules & Usage:
Used in conjunction only with ‘transaction types’ 4, 5 and 9, for
example: to reference a RIB, warehousing, etc. clearance details
pertinent to the original clearance. XIB/XRW Scenario:
• Current Ex Warehouse Procedure
o Clearance of goods Ex Warehouse on an XIB requires the
number requires the ‘inward warehousing details’ on line level:
o Clearance of goods into a To Warehouse requires an XRW.
Current procedure – the XIB detail is declared on header level,
and the ‘warehousing particulars’ on-line level is identical to that
appearing on the XIB.
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• The New Ex Warehouse Procedure will be work as follows
o The XIB detail must be declared in the ‘Previous Procedure
MRN’ at line level on all lines.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 41 Quantity -1 Denotes the quantity of the goods in the unit as required by
(18.7)
(Statistical Customs for tariff, for statistical purposes
Quantity) Operational Ref:
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Code List:
Code Description
AA Absolute Alcohol
SM Area(m2)
NO Barrels
BW Brush Width
BS Button Size
CT Carat
CR Cards
NO Containers (matches)
NO Each
GW Electric Current (GW.h)
GE Grams Ethambutol Hydrochloride
IU International Unit
KW Kilowatt
CM Length (cm)
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ME Length (m)
MM Length (mm)
GS Litre Gross Storage Capacity
GR Mass (g)
KG Mass (kg)
KK Mass (t)
KN Mass Net (kg)
GN Mass Net (g)
MU Medical Unit
NO Number
NO Packs
PR Pairs(2u)
NX Parts
LC Percentage Local Content
PA Percentage Propyl Alcohol
RD Relative Density
NO Sets
NO Units (u)
LA Volume AA (l)
LI Volume (l)
ML Volume (ml)
MC Volume (m3)(m3 / 101.3kP)
MW 1000kW.h
Rules & Usage:
The quantities required in terms of the relative tariff heading /
rebate item, must be entered here (always reflected to two
decimals). These quantities must be reflected in the units
specified in the tariff. Required for all declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
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ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 41B Code-1 Denotes the unit of measure for Quantity – 1.
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Refer to Code List in Box 41
Rules & Usage:
Required for all declarations
NORM INCOM PROV SUPPL P. OTHER
P M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 41C Quantity-2 Denotes the Quantity of the goods in the unit as required by
(18.9) (Duty Customs for tariff, for duty calculation purposes.
Calculation)
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Refer to Code List in Box 41
Rules & Usage:
The quantities required in terms of the relative tariff heading /
rebate item, must be entered here (always reflected to two
decimals). These quantities must be reflected in the units
specified in the tariff. Required for all declarations
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
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ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 41D Code-2 Denotes the unit of measure for Quantity – 2.
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Refer to Code List in Box 41
Rules & Usage:
The quantities required in terms of the relative tariff heading /
rebate item, must be entered here (always reflected to two
decimals). These quantities must be reflected in the units
specified in the tariff. Required for all declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 41E Quantity-3 Denotes the Quantity of the goods in the unit as required by
(18.11) (Classificatio Customs for tariff, for classification purposes.
n)
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Refer to Code List in Box 41
Rules & Usage:
The quantities required in terms of the relative tariff heading /
rebate item, must be entered here (always reflected to two
decimals). These quantities must be reflected in the units
specified in the tariff. Required for all declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
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ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 41F Code-3 Denotes the unit of measure for Quantity – 3.
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Refer to Code List in Box 41
Rules & Usage:
The quantities required in terms of the relative tariff heading /
rebate item, must be entered here (always reflected to two
decimals). These quantities must be reflected in the units
specified in the tariff. Required for all declarations
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 42 Customs IMPORTS: Denotes the value for Customs purposes calculated in
(18,15) Value terms Section 65(1) read with Section 66 adjusted in terms of
section 67 of the Customs and Excise Act. Only a full rand value
must be entered and fifty cents is considered to be less than half
of a rand. The minimum value is one rand.
EXPORTS: Denotes the value to be entered in this field is defined
in section 72 of the Act and must be reflected to the nearest rand.
If the value is less than one rand such value shall be calculated as
one rand. For values, in excess of one rand, fractions up to fifty
cents is considered to be less than one half of a rand and must be
rounded off to the lower amount. Fractions of one rand in excess
of fifty cent are regarded as a full rand
Rules & Usage:
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Notes concerning
• Cost of Repair (COR). As of Release 1, it will be no longer
necessary to insert COR in the Additional Information field on the
clearance declaration. The new requirement when declaring COR
is as follows:
o Customs Value field = value of goods temporarily exported.
O Actual Price field = cost of repair.
• Intellectual Value (INT). As of Release 1, it will be no longer
necessary to insert INT in the Additional Information field on the
clearance declaration. The new requirement when declaring INT
is as follows:
o Only applicable to import clearances.
O INT is only applicable to the clearance of good classified within
Tariff 8523.
O Customs Value field = cost of the carrier medium.
O Actual Price field = cost of the carrier medium plus intellectual
value
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 43 (1) Valuation Denotes the nature of the relationship between an importer and
foreign supplier. R = Related. N = Not related. E = Exempt.
(15.12) Code – 1
Rules & Usage:
• This field must be left blank if a value determination number
(VDN) is reflected in the additional information field.
• This field must be left blank if the goods are removed in bond to
a destination within the Common Customs Area or removed in
transit to a destination outside the Common Customs Area.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
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ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 43 (2) Valuation Denotes the valuation method used to arrive at the Customs
Value.
(15.13) Code – 2
Code Method
1 Section 66 (1) – shall be based on the price actually
paid or payable for the goods when sold
for export to South Africa
2 Section 66 (4) - shall be based on the price actually
paid or payable for identical goods in a
sale for export to South Africa at the same
commercial level and in substantially the same
quantity and exported at or about the same time
as the goods to be valued, adjusted, with
reference to differences in any costs and charges
on account of differences in distances and
modes of transport to the port or place of export
3 Section 66 (5) – shall be based on the price actually
paid or payable for similar goods in a
sale for export to South Africa at the same
commercial level and in substantially the same
quantity and exported at or about the same time
as the goods to be valued, adjusted, with
reference to differences in any costs and charges
on account of differences in distances and
modes of transport to the port or place of export.
4 Section 66 (7) – shall be based on identical or
similar imported goods are sold in South Africa
in the same condition as that in which they were
when imported
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5 Section 66 (8) - shall be based on a computed
value, computed by means of information
supplied by the producer
6 Section 66 (9) – shall be a value determined by the
Commissioner.
Operations Ref: Valuation codes are described in Rule 66.03 to
66.05.
Rules & Usage:
• This field must be left blank if a value determination number
(VDN) is reflected in the additional information field.
• This field must be left blank if the goods are removed in bond to
a destination within the Common Customs Area or removed in
transit to a destination outside the Common Customs Area.
• When ‘Valuation Code 1’ (Importer Relationship Code) = E, then
this field must be left blank.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 44 Previous Denotes the unique Movement Reference No. pertaining to a
(15.11) Procedure previous clearance. The number is made up of the Office Of Entry
MRN (AN3) Date (CCYYMMDD) (N8) Number (N7).
Rules & Usage:
Used in conjunction only with ‘transaction type’ 5, to reference
the original clearance now being replaced.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
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Box 44 Trade Denotes the old Malawi and Southern Rhodesia trade agreement.
(18.6) Agreement These trade agreements do not form part of the customs tariff.
Rules & Usage:
Goods are cleared under a reduced rate of duty in terms of the
trade agreement between the RSA / Southern Rhodesia
(Zimbabwe), the relevant Customs Tariff Code and subheading
number, appearing in Column II, E.G. 6104.00 (A), and designation
of goods, if any appearing in Column III, E.G. (A)(1)(a), must be
inserted in this box. However, if goods are cleared in terms of the
RSA / Malawi Trade Agreement the only particulars to be inserted
in this box is the four-digit tariff heading, e.g. 61.04.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 44 Additional Denotes the code for an additional information item. This data
(18.18) Information field has up to 10 occurrences meaning that up to 10 additional
Code codes can be declared for each line item of a clearance
declaration. The following codes are declared in this data field:
Code Description Use
ADD Add under-declaration on Excise
previous excise account
ADI Ant-dumping Duty Item Imports
AGO African Growth and Exports
Opportunities Act
APE Approved Exporter Exports
BHR Bond Holder (consignor bond) Imports
BND Bond Amount Imports
CDI Countervailing Duty Item Imports
DBL Diamond Beneficiary License Exports
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DBP Drawback Permit Exports
DCC Duty Credit Certificate Imports
DCV Duty Credit Value Imports
DDL Diamond Dealer License Exports
DDX Temporary Export Exemption Exports
DED Deduct over-declaration on Excise
previous excise account
DLV Diamond Levy Value Exports
DPR Diamond Producer Registration Exports
DPX Diamond Producer Exemption Exports
DRL Diamond Researcher Exports
DRX Diamond Researcher Permit Exports
EPC Export Permit Control Exports
ETA EFTA Trade Agreement Exports
EUR EU Trade Agreement Exports
GSP General System of Preference Exports
IPC Import Permit Control Imports
IPP Inwards Processing Permit Imports
KBC Kimberley Certificate Exports
NUI New Used Indicator Imports/Expor
ts
OLI Ordinary Levy Item Imports
POL Permit Ordinary Levy Imports
PPR Provisional Payment Surety Imports/Expor
Reference ts
PPS Provisional Payment Surety Imports/Expor
ts
RCC Rebate Credit Certificate Imports
RCV Rebate Credit Value Imports
ROO Rules of Origin Exports
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SAD SADC Trade Agreement Exports
SGI Safeguard Duty Item Imports
SYN Synthetic (commodity type) Exports
TBP Temporary Buyers Permit Exports
VDN Value Determination Number Imports
VIN Vehicle Identification Number Imports
VTE Value Added Tax Exemption Import/export
s
Operations Ref:
• Application of Diamond Export Levy codes refer to : External
SOP – Diamond Export Levy - SC-ID-38-S1
Rules & Usage:
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Further notes on usage of specific Additional Information Codes
appear below:
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BND IMPORTS: Code “BND” and the amount that
represents the duty and / or tax when goods are
removed in bond must be inserted in this box. If
goods are removed in bond by road – CPCs E40
(WH), H 42 (WE), B 20 (RIB), B 21 / 22 (RIT), E 43
(XIB), and E 44 (XRW) - the total amount of the duty
and VAT, per item to be lodged as surety must be
inserted in this sub box.
If the commodity does not attract any duty or VAT
the amount should be reflected as zero.
EXPORTS
If goods are removed in bond by road - CPCs H
67 (XE), F 52 (ZES) - the abbreviation “BND” and
the amount to cover the duty and / or VAT to be
lodged as security needs to be inserted per
declaration line item. If the commodity does not
attract any VAT and / or duty the amount should
be reflected as zero.
If goods are removed in bond by road - CPCs H
67 (XE), F 53 (XES), H 68 (ZE), and F52 (ZES) -
under cover of a Consignor Bond, the
abbreviation “BHR” and the Customs Code in
respect of the Bond owner together with the
bond number must be declared on the first line
of the declaration only. For example: the
Customs code of the bond owner is 12345600
and the bond number is “B”, the “BHR” value in
the Additional Information field should be
declared as “12345600B”. The “BND” details
should always be reflected per line. This also
applies to amendments (VOC) where an
amendment is made on the first line of a
clearance declaration.
If goods are removed in bond by road - CPCs H
67 (XE), F53 (XES), H 68 (ZE), and F52 (ZES) -
under cover of surety lodged by means of a
Provisional Payment, the abbreviation “PPS”
together with the amount, in rand, lodged must
be declared in the Additional Information field
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on the first line of the declaration only. The
“BND” particulars should always be reflected per
line. This applies to an amendment (VOC) where
an amendment is made on the first line of the
clearance declaration.
If goods are removed in bond by road - CPCs H
67 (XE), F53 (XES), H 68 (ZE), and F52 (ZES) -
under cover of surety lodged by a Sub-
Contractor, the licensed Remover Code of the
Sub-Contractor will be reflected in the “Remover
Code” field. The Consignor Bond particulars will
be reflected in the Additional Information field
in the first line of the declaration only as “BHR”
with the third party’s Code and Bond number.
The “BND” should always be reflected per line.
DCC If the duty on the goods is rebated in terms on the
submission of a Duty Credit Certificate, code “DCC”
together with the Duty Credit Certificate number
must be declared per declaration item. In addition
to this the “abbreviation “DCV” together with the
duty rebated must also be declared per declaration
item. The duty rebated need to reflect the rand
value only. Only one Duty Credit Certificate may be
used per declaration line item.
IPC The import permit number declared must be in the
exact format as it appears on the permit itself.
(Example IMP2004/00001). Only one Import Permit
may be used per declaration line item.
IPP Where goods are cleared under CPC J 80 (GR/XGR)
and the rebate item of the goods being declared is
470.01, 470.02, 470.03, or 498.00, then the permit
number issued by ITAC must be inserted per
declaration line item.
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NUI The Import Control Regulations provide that all
second-hand and used goods may only be imported
into the Republic on the authority of an import
permit issued by the International Trade
Administration Commission (ITAC). The Harmonised
System does not distinguish between new, used or
second-hand goods it has become problematic for
ITAC to litigate in cases of contraventions of the
Import Control Regulations. It is for this reason that
ITAC have requested that it be made obligatory for
importers to declare whether the status of the
goods being imported is new, used or second-hand.
Importers will be required to indicate - in addition to
import permit particulars - in the additional
information field for each line of the import
declaration whether the goods so declared are new,
used or second-hand.
For clearances of goods imported under the
following chapters - 28, 29, 38, 40, 60, 61, 62, 63, 64,
84, 85, 87 and 90 of the Customs Tariff, and
declared under CPC combinations within the
following Procedure Category Codes: A, B, D, E, I, J,
K, and L must indicate in the additional information
field on each line of the import declaration whether
the goods are new, used or second-hand.
The following abbreviations shall be used to indicate
the status of the goods –
• For new goods – N
• For used goods – U, and
• For second-hand goods – S.
NOTE REGARDING CROSS BORDER CLEARANCES:
• In terms of paragraph II(e)(i) of Government
Notice R.206 dated 27 February 2009 – the
New/Used indicator is not applicable to BLNS
clearances;
• HOWEVER, for the purposes of motor vehicles of
Chapter 87, declarants are required to supply the
indicator on import clearances of such goods
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emanating from any of the BLNS states.
OLI For goods cleared under CPC A 10, the ordinary levy
items 196.10 or 196.20, whichever is applicable to
the goods being declared, must be inserted.
POL For goods cleared under CPC A 10, code "POL"
(Permit Ordinary Levy - exemption) together with
the particular permit number must be inserted in
this box when goods are exempted from the
payment of ordinary levy
PPR Code "PPR" and the amount must be inserted per
item, when a provisional payment is lodged to
cover:
• Duty (excluding VAT) pending the outcome of a
dispute, which has arisen with regard to increased
or new duties; and
• Payment in lieu of a dumping or countervailing
duty.
RCC If the rebate of the duty is subject to the submission
of an Import Rebate Credit Certificate, the
abbreviation “RCC” together with the Import Rebate
Credit Certificate number must be declared per
declaration item. The Import Rebate Credit
Certificate number must be declared in the
following format viz. a three character alphabetic
code to declare the type of certificate followed by
the certificate number. The type on certificate
depends on the commodity exported to obtain the
certificate and the three character codes are the
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following:
EXPORT BASED ON CODE
Light Motor Vehicle LVE
Medium & Heavy Motor Vehicle MHV
Automotive Component & Accessories ACO
Automotive Tooling ATO
Light Motor Vehicles without Engine or LEG
Gearbox
RCV Code “RCV” together with the value rebated must
also be declared per declaration item. The “RCV”
value is to be determined in terms of note 1(ii) to
rebate item 460.17. In layman’s terms this means
that if specified motor vehicles are imported and the
Import Rebate Credit Certificate used is earned from
the exportation of anything else other than light
motor vehicles, the rebate will be full duty less 40%.
In this case the “RCV” will be the Customs value plus
66.6666%. In all other cases the “RCV” will be equal
to the Customs value on the applicable declaration
item. The value rebated must reflect the rand value
only. Please note that multiple Import Rebate
Certificates may be used on one declaration item.
The “RCV” must however be followed by the
applicable “RCC
SGI Code “SGI” (Safeguard Duty Item) followed by the
Schedule 2 Part 3 item in the format of Item, Code
and Check Digit need to be entered in this sub box.
VIN Vehicles classifiable under TH 8702, 8703 and 8704
the abbreviation “VIN” together with the number
must be declared per declaration item. The vehicle
identification number (VIN) must be declared in the
following format viz. a three character alphabetic
code (VIN) and the vehicle identification number
consisting of 17 alpha numeric characters. The VIN is
a structured combination of characters assigned to a
vehicle by the manufacturer for identification
purposes. The VIN consists of three sections: first,
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the world manufacturer identifier (WMI – 3
characters) section, second, the vehicle descriptor
section (VDS – 6 characters), and last, the vehicle
indicator section (VIS – 8 characters). This field is
mandatory for International imports and cross
border imports.
VTE The VTE (Value-Added Tax Exemption) Code and
the reference number and date of such
permission must be reflected in this box.
Where substitution is granted and the importer
elects not to pay the VAT a second time, the
‘VTE’ (Value-Added Tax Exemption) code and the
reference number and date of the Branch
Manager’s permission must be reflected in this
box.
Box 44 Additional Denotes the value associated to the additional information code.
(18.19) Information
Value Rules & Usage:
Refer to Rules & Usage for 17.18 Additional Information Code,
above for detailed description. In conjunction with the Additional
Information Code, up to 10 occurrences of this field are permitted
per line item on a clearance declaration.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 44 To be Coded Denotes whether or not the content of the clearance declaration
(18.20) is to be incorporated in Customs Trade Statistics, as follows:
1 = Take up in trade statistics
2 = Do not take up in trade statistics
Operations Ref: SC-CF-04-A19 – Export Coding.
Code List – To be Coded Indicator
Code Description
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1 Take up in trade statistics
2 Do not take up in trade statistics
Rules & Usage:
The completion of this field is compulsory a list reflecting the
rules as to when should a commodity be coded or not. Required
for export clearance declarations only.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 44 Procedure Denotes the 3rd, 4th, 5th or 6th schedule item which is
(Rebate Measure associated to the customs procedure combination. A procedure
Code) measure indicates the extent of a trade remedy which in terms of
the 3rd and 4th Schedules ‘rebates’ the duty payable at time of
(18.23) importation. In respect of Schedules 5 and 6, such remedy
specifies a drawback or refund to the goods concerned
Operational Ref:
SC-CF-04-A16 – Procedure Measure Matrix
Please refer to the Code Lists on pgs. 20-40
Rules & Usage:
When applying CPC, A 15 with respective previous procedure
codes on an import clearance, the rebate item can only refer
to the 4th schedule, namely item 412.07. Do not apply 5th
schedule items 532,534.537 and 551 contained in the
Procedure Measure table (Guide for Application of Customs
Procedures) as this was intended to support documents
required for refund purposes.
When applying CPC A14 with respective previous procedure
codes on an import clearance, the rebate item can only refer
to the 4th schedule, namely those specified in the Table of
Custom Procedure Codes – chapter 22.2 of this Guide. Do not
apply 5th schedule item 540 contained in the Procedure
Measure Table (Guide for Application of Customs Procedures)
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as this relates to supporting documents required for refund
purposes
When applying CPC K85 with respective previous procedure
codes on an import clearance, the rebate item can only refer
to the 3rd schedule, namely those specified in the Table of
Customs Procedure Codes – Chapter 22.2 of this Guide. Do
not apply 5th schedule item 536 contained in the Procedure
Measure table (Guide of Customs Procedures) as this relates
to supporting documents required for refund purposes
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 44D Ex Denotes the customs code allocated to a licensed operator of a
(15.18) Warehouse customs warehouse, from where warehoused goods are to be
removed. Goods entered for warehousing, the Customs client
number allocated to the licensed warehouse must be entered
here. The code consists of a maximum of 11 characters of which
the first three (alphabetic) indicate the Customs district office.
The next two or three (alphabetic) the type of warehouse, e.g.
storage (OS) special storage (SOS), manufacturing (VM), etc. and
the next five characters (numeric) reflect the number or the
warehouse.
Rules & Usage:
This field must be used where goods are removed from a customs
warehouse, either for home use or one or the other permissible
customs procedure, for example:
• Clearance for outright export
• Clearance for processing for home use, or
• Clearance for inward processing.
While under the warehousing procedure, such goods may be:
• Removed in bond to another customs warehouse,
• Re-warehoused in another customs warehouse, or
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• Undergo change of ownership.
Caution: If goods are placed under the warehouse procedure
specifically for re-exportation (E 42) such goods may not be re-
warehoused. If such goods are no longer required for export, they
may either be cleared for home use or one or other permissible
procedure.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 45 Quantity-4 Denotes the quantity of the goods in the unit as required by
(18.13) (Countable warehouse purposes. All clearances with CPC combinations E
40(WH), E 42 (WE), A11 40/41/44(XDP), E 44(XRW), E 43(XIB),
Quantity) A13 40/41/44; A15 40/41/44; A15 40/41/44; J80 40/41/44(XGR),
and A 10 40/41/44(XOL). Please note that irrespective of the
quantities and codes declared in box 41. “Supplementary Units”,
the countable quantity should always be declared
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Code list:
Code Description
AE Aerosol
AM Ampoule, non-protected
AP Ampoule, protected
AT Atomiser
BG Bag
BL Bale, compressed
BN Bale, non-compressed
BF Balloon, non-protected
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BP Balloon, protected
BR Bar
BA Barrel
BZ Bars, in bundle / bunch / truss
BK Basket
CB Beer crate
BI Bin
BD Board
BY Board, in bundle / bunch / truss
BB Bobbin
BT Bolt
BO Bottle, non-protected, cylindrical
BS Bottle, non-protected, bulbous
BQ Bottle, protected cylindrical
BV Bottle, protected bulbous
BC Bottle crate, bottle rack
BX Box
BJ Bucket
VQ Bulk, liquefied gas (at abnormal temperature /
pressure)
VG Bulk, gas (at 1031 mbar and 15oC)
VL Bulk, liquid
VY Bulk, solid, fine particles (powders”) “
VR Bulk, solid, granular particles (grains”) “
VO Bulk, solid, large particles (nodules”) “
BH Bunch
BE Bundle
BU Butt
CG Cage
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CA Can, rectangular
CX Can, cylindrical
CI Canister
CZ Canvas
CO Carboy, non-protected
CP Carboy, protected
CT Carton
CS Case
CK Cask
CH Chest
CC Churn
CF Coffer
CJ Coffin
CL Coil
TD Collapsible tube
CV Cover
CR Crate
CE Creel
CU Cup
CY Cylinder
DJ Demijohn, non-protected
DP Demijohn, protected
DR Drum
EN Envelope
FP Film pack
FI Firkin
FL Flask
FO Footlocker
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FR Frame
FD Framed crate
FC Fruit crate
GB Gas bottle
GI Girder
GZ Girders, in bundle / bunch / truss
HR Hamper
HG Hogshead
IN Ingot
IZ Ingots, in bundle / bunch / truss
JR Jar
JC Jerrican, rectangular
JY Jerrican, cylindrical
JG Jug
JT Jutebag
KG Keg
LG Log
LI Litres
LZ Logs, in bundle / bunch / truss
MC Milk crate
MB Multiply bag
MS Multi wall sack
MT Mat
MX Match box
NO Unit
NS Nest
NT Net
PK Package
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PA Packet
PL Pail
PE Pallet
PC Parcel
PI Pipe
PH Pitcher
PN Plank
PZ Planks or Pipes in bundle / bunch / truss
PG Plate
PY Plates, in bundle / bunch / truss
PT Pot
PO Pouch
RT Rednet
RL Reel
RG Ring
RD Rod
RZ Rods, in bundle / bunch / truss
RO Roll
SH Sachet
SA Sack
SE Sea-chest
SC Shallow crate
ST Sheet
SM Sheet metal
SZ Sheets, in bundle / bunch / truss
SW Shrink wrapped
SK Skeleton case
SL Slip sheet
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SD Spindle
SU Suitcase
TK Tank, rectangular
TY Tank, cylindrical
TC Tea-chest
TN Tin
PU Tray pack
TR Trunk
TS Truss
TB Tub
TU Tube
TD Tube, collapsible
TZ Tubes, in bundle / bunch / truss
TO Tun
NE Unpacked or non-packed
VP Vacuum-packed
VA Vat
VI Vial
WB Wicker bottle
Rules & Usage:
The purpose of this data field is to declare a quantity specifically
for stock taking purposes. An example will be textiles where the
statistical quantity required is kilograms (KG) and a classification
quantity required is area in square meters (SM). The wholesale
packaging of textile fabric will most probably be rolls and
therefore the amount of rolls must be declared in this field with
the applicable countable quantity code of “RO”. Please note that
the provision in terms of Section 20 (6) of the Customs and Excise
Act which clearly indicate that goods packed for retail sale shall
not be entered for storage in a storage warehouse unless they are
packed in outer containers normally used in the wholesale trade
in respect of such goods still apply. In these cases the countable
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quantity will be the outer containers normally used in the
wholesale trade. Required for all warehouse and ex warehouse
declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 45 Code-4 Denotes the unit of measure for Quantity – 4.
(18.14)
Operational Ref;
SC-CF-04-A2 – Supplementary Unit Codes
SC-CF-04-A4 – Other Quantities Countable
Code list: Refer to Code list above
Rules & Usage:
Refer to notes on usage in item 14.13 Countable Quantity, above.
Required for all warehouse and ex warehouse declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 46 Actual Price Description: Denotes the amount required for actual price as
(18.16) defined in Rule 38.05 (b). The actual price must be entered to the
nearest rand. If the goods are supplied free of charge "NC" must
be entered in this field.
Rules & Usage:
Notes concerning
• Cost of Repair (COR). As of Release 1, it will be no longer
necessary to insert COR in the Additional Information field on the
clearance declaration. The new requirement when declaring COR
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is as follows: :
o Customs Value field = value of goods temporarily exported
o Actual Price field = cost of repair.
• Intellectual Value (INT). As of Release 1, it will be no longer
necessary to insert INT in the Additional Information field on the
clearance declaration. The new requirement when declaring INT
is as follows:
o Only applicable to import clearances.
o INT is only applicable to the clearance of good classified within
Tariff
o Customs Value field = cost of the carrier medium.
o Actual Price field = cost of the carrier medium plus intellectual
value.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 47 Duty Tax Description: Denotes the amount of duty or tax assessed. First 10
(18.24) Type / Duty digits represent ZA Rand and the last 2 digits cents. Must be
Tax Amount expressed in ZA Rands and cents. This field has up to 10
occurrences meaning that the clearance format can
accommodate up to 10 different tax types per line item. The
following duty/tax types are provided for and are determined
according to the Customs tariff:
Code Duty Tax Type- Future
1P1 Ordinary Customs Duty
12A Duty Schedule 1 Part 2A
12B Duty Schedule 1 Part 2B
13A Duty Schedule 1 Part 3A
13B Duty Schedule 1 Part 3B
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13C Duty Schedule 1 Part 3C
13D Duty Schedule 1 Part 3D
15A Duty Schedule 1 Part 5A
15B Duty Schedule 1 Part 5B
1PB Ordinary Levy
2P1 Duty Schedule 2 Part 1
2P2 Duty Schedule 2 Part 2
2P3 Duty Schedule 2 part 3
VAT Value Added Tax Amount
SUR Surety Amount
PEN Penalty Amount
FOR Forfeiture Amount
DLA Diamond Export Levy Amount
Rules & Usages:
Data field is required for Hoe Use clearances.
May be applicable to certain Processing for Home Use (3rd
Schedule) clearances according to the extent of rebate specified.
May be applicable to certain Re-importation (of temporarily
export) clearances where a value add has occurred. In this
instance the Actual Price must reflect such value-add. This will be
the amount applicable for duty assessment purposes.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 47 Amount Denotes the amount overpaid in a previous excise account. Must
(19.4)
Overpaid on be expressed in ZA Rands and cents. This field is not applicable for
Previous Customs import and export clearances
Excise Rules & Usage:
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Account Only required in respect of existing type ZDP excise clearances.
There is no CPC equivalent for ZDP purpose code, therefore ZDP
must be inserted in the PCC field
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 47 Amount Denotes the amount underpaid in a previous excise account.
(19.5)
Underpaid on Must be expressed in ZA Rands and cents. This field is not
Previous applicable for Customs import and export clearances
Excise Rules & Usage:
Account Only required in respect of existing type ZDP excise clearances.
There is no CPC equivalent for ZDP purpose code, therefore ZDP
must be inserted in the PCC field
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 47 Total Duties Denotes the total sum of duties due. In other words, this field
(19.6) Due must contain the summary of duties for each line item on the
declaration. Whereas each line item will reflect the individual tax
amounts as specified in DUTY TAX TYPE / DUTY TAX AMOUNT,
such amounts for ‘TOTAL DUTIES DUE’ field must be consolidated
according to the table below
Code Duty Tax Type – Line Item Duty Tax Type – Total
Duties Due
1P1 Ordinary Customs Duty Customs Duty
12A Duty Schedule 1 Part 2A Customs Duty
12B Duty Schedule 1 Part 2B Duty Schedule 1 Part
2B
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13A Duty Schedule 1 Part 3A Customs Duty
13B Duty Schedule 1 Part 3B Customs Duty
13C Duty Schedule 1 Part 3C Customs Duty
13D Duty Schedule 1 Part 3D Customs Duty
15A Duty Schedule 1 Part 5A Customs Duty
15B Duty Schedule 1 Part 5B Custom Duty
1P8 Ordinary Levy Customs Duty
2P1 Duty Schedule 2 Part 1 Customs Duty
2P2 Duty Schedule 2 Part 2 Customs Duty
2P3 Duty Schedule 2 Part 3 Customs Duty
VAT Value Added Tax Amount VAT
SUR Surety Amount -
PEN Penalty Amount -
FOR Forfeiture Amount -
DLA Diamond Export Levy -
Amount
Rules & Usage:
• Required for all import declarations.
• Applicable to export declarations where Diamond Export Levy is
applicable.
• When used in conjunction with message type 4 (amendment),
this value represents the difference in duty overpaid or under
paid
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 47 Total VAT Denotes the total sum of VAT due in respect of an amendment to
Due an original clearance. In other words, this field must contain the
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(19.7) summary of VAT for each line item on the declaration. Whereas
each line item will reflect the individual tax amount as specified in
item 18.24 DUTY TAX TYPE / DUTY TAX AMOUNT, such amount
for ‘TOTAL VAT DUE’ field must be consolidated according to the
table above
Rules & Usage:
• Required for all declarations.
• When used in conjunction with message type 4 (amendment),
this value represents the difference in VAT payable.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 48A Deferment Denotes the nominated trader ID (Customs Code No.) whose
(15.42) Number deferment account the declarant wishes to utilise for payment of
duties and taxes, or otherwise for deposit of duty refunds
See Code List in 48B below will also apply
Rules & Usage:
• Either the Broker’s TIN, or Importer’s TIN can be referenced in
this field.
• Required for declarations where either a remittance or refund
claim is involved.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLACE CANCE IMPORT EXPOR
AL L T
Box 48B Payment Denotes the declarant’s preferred payment method, for example,
(15.23) Code cash, deferment, VAT-only deferment
Code Description
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C Cash
V VAT only
D Defer
F Free
I Importer Deferment Account
T Importer VAT only Deferment Account
R Refund Amendment (refund to trader)
J Refund Amendment (refund to trader’s
nominee)
Z Reversal of declaration processed, where duties
are billed but not yet paid (clearance
cancellation request)
M Refund Amendment (refund to credit
deferment)
Rules & Usage:
Payment codes must be reflected international import
declarations. The payment methods are summarised as follows:
• Free [F] – Any original declaration or declaration amendment
(including refund vouchers of correction) on which no duties or
VAT is payable must be marked “F”.
• Cash [C] – Any original declaration or amending declaration on
which duties and/or VAT is payable and the clearer elects to pay
the duty and/or VAT by cash, must be marked “C”.
• Defer [D] – Any original declaration or amending declaration on
which duties only, Vat only, as well as duty and VAT is payable,
and the clearer elects to defer such amount/s must be marked
“D”.
• VAT Only Defer [V] – Any original declaration or amending
declaration on which duties and VAT are payable and the clearer
elects to ‘defer the VAT’ and pay the duty, must be marked “V”.
Only [V] and [C] payment codes apply to cross border
transactions.
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SARS WILL NOTIFY WHEN THE FOLLOWINGCODES WILL BECOME
APPLICABLE:
• Importer Deferment Account [I] –
• Importer VAT-Only Deferment Account [T] –
• Refund Amendment (Refund to trader)[R] –
• Refund Amendment (Refund to trader's nominee)[J] –
• Reversal of declaration processed, where duties are billed but
not yet paid. (Clearance Cancellation request) [Z] –
• Refund Amendment (Refund to Credit Deferment Account) [M]
-
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLACE CANCE IMPORT EXPOR
AL L T
Box 49 To Denotes the customs code allocated to a licensed operator of a
(15.19) Warehouse / customs warehouse who has confirmed notice of intended
Consignee receipt of imported un-cleared goods. Goods entered for
warehousing, the Customs client number allocated to the
licensed warehouse must be entered here. The code consists of a
maximum of 11 characters of which the first three (alphabetic)
indicate the Customs district office. The next two or three
(alphabetic) the type of warehouse, e.g. storage (OS) special
storage (SOS), manufacturing (VM), etc. and the next five
characters (numeric) reflect the number or the warehouse.
Rules & Usage:
This field must be completed when goods are cleared for the
warehouse procedure, as follows:
• Entry of un-cleared imported goods for warehousing,
• Goods removed in bond to another customs warehouse,
• Re-warehoused in another customs warehouse, or
• Undergo change of ownership.
Caution: If goods are placed under the warehouse procedure
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specifically for re-exportation (E 42) such goods may not be re-
warehoused. If such goods are no longer required for export, they
may either be cleared for home use or one or other permissible
procedure.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 59 Remover Denotes the Customs code allocated to a licensed remover, being
the company / person appointed to undertake the removal of
(SAD 592 Code bonded goods
Box 5) Rules & Usage:
IMPORTS: Where goods are entered for direct removal in bond by
rail, sea or air, this data field must be left blank. The removal of
goods in bond by a licensed remover is exempt in the following
instances:
a) In the case where the goods are removed by a foreign haulier
which will not be licensed in South
Africa. The Customs broker presenting the declaration will be
responsible for the removal and therefore the clearing agent
Customs client number, name and physical address should be
declared in the remover Customs client number and name box.
These consignments must always be moved under cover of some
surety (consignor bond or provisional payment). Foreign hauliers
will only be allowed to move goods in and out of the Common
Customs Area (SACU).
This excludes removals between warehouses.
b) In the case where the goods are removed to a bonded
warehouse and the physical remover of the goods is the owner of
either the warehouse from where or the warehouse to which the
goods are removed, the Customs client number and name of the
warehouse licensee must be declared in the remover box. In
these cases the removal of the goods will be under cover of the
bond lodged by the warehouse owner at the time of the licensing
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of the warehouse and the remover need not be licensed.
EXPORTS: A Remover code must be used where goods are
removed in bond by road. A Remover Code is required in the
following instances:
a) In the case of a clearance bearing CPC H 67 (XE), F 53 (XES), H
68 (ZE) or F 52 (ZES) and the goods are removed by road
transport to the destination or place of exit, the Customs code of
the licensed remover responsible for the transportation of the
goods must be inserted in this field.
b) In the case of a declaration with a CPC of H 68 (ZE), F 52 (ZES)
and the cargo removed in bond is locally produced excise
products, i.e. wine, sorghum beer, sorghum powders, ciders and
tobacco products, the goods are to be removed by a Licensed
Remover.
c) In the case of a declaration with a CPC of H 67 (XE), F 53 (XES)
and the cargo removed in bond is imported excise products, i.e.
spirits, beer, fuel levy goods (Petroleum Products), wine, and
tobacco products, the goods are to be removed by a Licensed
Remover.
A Subcontractor Remover Code must be inserted in this data field
in the event that such party undertakes liability for the movement
of the consignment on behalf of the remover.
The subcontractor
must be a licensed remover with SARS
A Remover Code is not required in the following cases:
a) Where the goods are removed by a foreign haulier not licensed
in South Africa. The Customs broker (clearing agent) presenting
the declaration will be responsible for the removal and therefore
the broker’s Customs code must also be declared in the remover
code field. Such consignments must always be moved under
cover of a surety to be declared in the additional information box
on the 1st item on the declaration. Foreign hauliers are only
permitted to move goods to and from the Common Customs Area
(SACU). This excludes removals between Customs warehouses.
b) Where the goods are moved in bond to a Customs warehouse
and the physical remover of the goods is the owner of either the
warehouse (i) from where, or (ii) the warehouse to which the
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goods are removed, the warehouse code must be declared in the
remover box. In these cases, the removal of the goods
guaranteed by the bond lodged by the warehouse owner.
c) In the case of a declaration with a CPC of H 68 (ZE) or F 52 (ZES)
and the cargo is of locally produced excise goods, i.e. beer, fuel
levy goods (Petroleum products) and spirits (excluding wine,
sorghum beer, sorghum powders and ciders), the goods are not
required to be removed by a licensed remover, but surety will be
applicable
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
SAD 507 House Denotes the date of issue of a ‘house’ waybill and must be
Waybill Date declared in the following format CCYYMMDD.
Rules & Usage:
Required in all instances where the consignment being declared is
covered by a house bill of lading or house airway bill.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
*Boxes may vary depending on the form you fill, I.e. Import or export.
Import Forms
Declaration
- SAD 500 Goods Declaration
- SAD 501 Goods Declaration Continuation Sheet
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- 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
Voucher of Correction (VOC)
- SAD Voucher of Correction: (Direct) 504
- SAD Voucher of Correction: Transfer of Liability 514
- SAD Voucher of Correction: ex warehouse (imported goods) 604
- SAD Voucher of Correction: South African Products (ex warehouse or fuel levy goods ex duty
paid stocks) 614
Continuation Sheet for VOC
- SAD Continuation Sheet (direct) 506
- SAD Continuation Sheet (ex warehouse) imported goods 601
- SAD Continuation Sheet (ex warehouse or fuel levy goods ex duty paid stocks) 611
EXPORT FORMS
Forms
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
Voucher of Correction (VOC)
- SAD Voucher of Correction: Export 554
Continuation sheet for VOC
- SAD Continuation Sheet (export) 551
AMENDMENTS, CANCELLATION, AND REPLACEMENT CLEARANCES
Specific Instructions for the Declarant
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Parties compiling or framing Customs clearances are recommended to take note of the
following rules which impact on what information is required for each of the specified
transaction types.
A transaction type defines the type of clearance being submitted, for example:
9 = An original clearance.
5 = A replacement clearance. (Substitution)
4 = A change or amendment clearance. (Change or Cancellation of a line item)
1 = A cancellation clearance. (Cancellation of a complete clearance)
General Rules
The LRN cannot be changed, and must remain the same for the lifecycle of a declaration.
The District Office data field cannot be changed. If an amendment is required, the
declaration must be replaced, and the original clearance cancelled.
When a line item is cancelled, that line number can never be reused.
When a line item is added, it must always be added to the end taking into account any lines
which may have been cancelled.
Specific Rules regarding Declaration Transaction Types
Transaction Type Rules and Exceptions
‘Transaction Type’ 9 a) Only one PCC and requested / previous CPC combination is allowed
[ORIGINAL], used for per clearance.
first b) Exception: in the case of ex-warehousing, the previous CPC may be
time clearance of an different across line items. In other words, previous CPC
import, 40, 41, and 44 can be used on a single clearance on multiple line
export, or transit items, respectively.
consignment
‘Transaction Type’ 4 a) The original MRN must be inserted in the field provided at header
[CHANGE], used in level.
instances where the b) When making a change / amendment to a clearance
content of an original declaration:
clearance other than i) Always provide full header, totals and all line details.
the ii) In respect of import clearance amendments, always provide ‘Total
PCC and / or Duties Due’ and ‘Total VAT Due’.
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Requested c) When editing a header, any data field can be amended /
CPC and Previous CPC changed, except:
is i) The declarant’s Local Reference Number (LRN);
being amended, ii) The Procedure Category Code (PCC); and
(Exception: in the case iii) The District Office.
of
ex-warehousing, the d) When editing information on a clearance line item, any data
previous CPC may be field can be amended / changed, except:
different across line i) The line number;
ii) The Requested CPC, and
items.
In other words, iii) The Previous CPC, except in the case of an ex warehouse
previous scenario as described above
CPC 40, 41, and 44 can e) When cancelling a line item, the following:
be i) A cancelled line number must never be reused; and
used on a single
ii) Let’s assume the original declaration (original) has lines 1,
clearance
on multiple line items, 2, 3, 4, and 5. The Trader then wishes to amend the
respectively). declaration and cancel (remove) line items 2 and 5. The
declarant must submit an amending declaration with items
1, 3, and 4 making sure to keep the ‘Sequence Numbers’ (line
numbers) of the remaining items the same. The
Total no. of Lines (header) in this instance must be 3.
f) When adding a line item, the following:
i) Where any line item needs to be added to the declaration,
such line must always be added to the end of the declaration;
ii) Using the above scenario - a trader wishes to add an
additional line item in a second amendment, he / she must
submit a declaration reflecting line items 1, 3, 4 and 6; and
iii) If lines are deleted, and a new line is thereafter to be added, such
line must not be declared in the space of the deleted lines. For
example: If line items 2 and 5 were deleted, a new line must be
inserted as line 7, i.e. the amending declaration will therefore contain
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lines 1, 3, 4, 6 and 7.
‘Transaction Type’ 1 a) Only supply header and total details on the cancellation
[CANCELLATION], used clearance.
where a full original b) The ‘Total Duties Due’ and ‘Total VAT Due’ must be inserted on
clearance is cancelled ‘imports’.
c) ‘Total Lines’ must always reflect zero.
d) The original MRN must be inserted in the field provided at
header level.
e) SARS WILL NOTIFY USERS WHEN THE FOLLOWING RULES
BECOME APPLICABLE:
i) Cancellation scenario: A declaration is lodged, but
goods did not arrive. Indicate relevant ‘payment code’:
A) R = Refund to trader;
B) J = Refund to trader’s nominee; or
C) M = Refund to trader’s deferment account.
ii) Cancellation scenario: Goods have been declared with
incorrect PCC. Indicate relevant ‘payment code’:
A) R = Refund to trader;
B) J = Refund to trader’s nominee; or
C) M = Refund to trader’s deferment account.
iii) Cancellation scenario: A declaration is lodged, but
goods cannot be used according to the PCC / CPC
combination declared, OR, the trader is not entitled to
clear goods under the original PCC / CPC combination
declared. Indicate relevant ‘payment code:
A) R = Refund to trader;
B) J = Refund to trader’s nominee; or
C) M = Refund to trader’s deferment account
Transaction Type 5 a) The original MRN must be inserted in the ‘previous MRN’ field
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[REPLACE-MENT] provided at header level.
(substitution), used to b) Used in combination with ‘Cancellation’ of a full clearance, or,
replace an original ‘Amendment’ to a portion of a clearance.
clearance declaration i) Full consignment scenario:
where the incorrect A) Where a full consignment is required to be cleared
PCC under a different PCC; and / or
was declared. Is used B) A ‘Replacement” clearance is required, followed by
in
a ‘Cancellation’ clearance in respect of the ‘Original’
conjunction with
‘Transaction Type 1’ declaration.
ii) Partial consignment scenario:
being
a new clearance A) Where part of the consignment is required to be
replacing cleared under a different PCC and the balance
a complete original remains as cleared on the ‘Original’; and / or
clearance or part of an B) A ‘Replacement’ clearance is required for the
original clearance portion where the PCC differs from the ‘Original’;
and an ‘Amendment’ clearance is required on the
‘Original’ declaration for the portion where the PCC
remains as entered.
Manual Capture and Print Format Requirements SAD 500 / 504 / 554 / 604
With the view to facilitate manual capture by Customs, as well as the printing of a Customs
clearance declaration for any Customs or official purpose, parties preparing such clearances
for submission to Customs must ensure the following:
SAD 500 (Original Clearance)
In regard to information required on a manually completed or printed SAD 500 on Line Item
level–
Duty Tax Types - as specified in paragraph 3.4.24 DUTY / TAX TYPE and DUTY / TAX
AMOUNT – must be inserted in Box 47 together with the calculated duty / tax amount.
Example: Where the line item attracts ‘Ordinary Customs Duty’, ‘Duty Schedule 1 Part
2B’, and ‘Value Added Tax’ Box 47 must contain the following Duty Tax Type codes and
their corresponding calculated duty / tax amounts – 1P1, 12B, and VAT.
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SAD 504 / 554 / 604 (Voucher of Correction)
In regard to information required on manually completed or printed Voucher of Correction
SAD 504 /554 / 604 on Totals Level - Calculated duties and taxes must be inserted as per
current requirements.
In other words, the VOC must specify ‘Totals Before Correction’, ‘Totals After Correction’ and
‘Differences’ in the fields provided
In regard to information required on a manually completed or printed Voucher of
Correction SAD 504 /554 / 604 on Line Item Level – Duty Tax Types - as specified in
paragraph 3.4.24 DUTY / TAX TYPE and DUTY / TAX AMOUNT
The EDI CUSDEC format provides for up to 10 repeated fields for Duty / Tax Type and
Amount and a further 10 repeats for other Additional Information Codes.
For manually prepared clearances, the declarant must complete as stated above.
If there is insufficient space to insert all required codes and amounts the declarant may
insert these in the ‘Description of Goods’ field on the VOC
As the Learner you should now be familiar with the layout and contents of the fields or boxes as
reflected on the SAD 500 and its relationship to performing a Customs Declaration. You have
also had an opportunity to understand the important Sections of the Customs & Excise Act as
regards the Declaration information that is provided to the Customs Authorities and the
importance of a CORRECT Customs Declaration.
NEW CUSTOMS DECLARATION CD1
Every area of Customs – from People to Policy, Technology and Process – will be impacted over
the next couple of years as it is transformed into a world-class Customs agency.
The completion of the current Customs declaration form is time consuming and complex and
needs to be replaced to make provision for the new International Standards and to fully
automate the form.
The following forms will be changed –
• Customs Declaration forms (Form CD1) and
• Customs Notification (Form CN1)
This form is developing using Adobe™ technology to provide a similar dynamic look and feel to
the existing Tax forms in SARS. One of the key attributes will be the functionality of a secure
barcode which appears on the CD1 form. This will in future enable SARS Customs to scan the
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barcode at the place/port of exit to allowing safe passage and automatically acquit a
transaction, provided no risk is triggered by the customs system.
This new Customs declaration form makes provision for multi functionalities:
Examples:
• Original - Declare goods imported/exported
• Replacement - substitute original Customs Declaration
• Change/amendment current original customs declaration and
• Cancellation of current original Customs Declaration
This form will make provision for the following additional Customs clearance procedure:
“Simplified”,
“Incomplete”,
“Provisional”,
“Supplementary” and
“Periodic”.
SARS Customs will still permit (for the interim) the manual submission of Customs declaration
to traders who lodge less than 20 transactions a month.
The integration of all technology platforms will provide customs users with a seamless interface
to information relevant to his/her transaction or case.
To this end, all customs information requirements have been aligned with version 3 of the WCO
Customs Data Model. All customs clearances will in the near future be processed via a single
declaration engine.
SPECIFIC OUTCOMES AND ASSESSMENT CRITERIA
SO1
Implement the provision of Prohibited and Restricted Goods Index, the Import and Export
Control Act and the Customs and Excise Act.
AC1
Concepts, principles, rules and legal requirements are explained relating to prohibition
and restriction and control of imported goods as contained in legislation;
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Kindly note that Export Control Permits are one of the methods whereby prohibited and
restricted goods are controlled.
EXPORT CONTROL PERMITS
Once again, by applying the customs tariff classification ensure whether or not an export
control permit is required from any other government department or organisation
represented by Customs. Consult the export section in the consolidated list of Prohibited
and Restricted Goods Index.
Take cognisance of the “Action Required” in column 5 of the Index. Endorsements such
as “Detain for inspection” or “Detain for PQC” indicate that the Controller will detain the
goods when entry is made either for examination by Customs or by an official of the
controlling government department. An inspection should therefore be anticipated and
preparations made to have the cargo available at a time and place convenient to the
Controller or other official. This could be at the exporter’s premises, container depot,
terminal, transit shed or State Warehouse.
FORM F178 OR NEP
An exchange control declaration form signed by the exporter and attested by a
commercial bank is necessary for all shipments not exempted from this requirement.
The appropriate declaration should be cross- checked with other supporting documents
to verify its accuracy.
Remember that the transaction value on a F178 may differ from the Customs export
value if the sale is based on a term other than FOB.
The manner in which we identify goods from the Prohibited and Restricted Goods Index
is in accordance with the Customs Classification System once again and therefore it is
important to correctly classify the goods.
1. Apart from the requirements of the Import Control Regulations the importation of a
wide variety of goods is either totally prohibited or is subject to inspection by other
authorities and/or production of special permits/licences issued by these authorities
or may be imported by certain authorities only.
2. This reference list has been compiled, using the tariff headings of the Harmonized
Commodity Description and Coding System as a guide, to assist officers of this office.
The Customs and Excise Tariff is in no way affected by the classifications appearing in
this list.
3. As certain prohibitions or restrictions cover such a wide range of articles as to make
classification according to the Harmonized Commodity Description and Coding
System virtually impossible or where specific provision is not made in the
Harmonized Commodity Description and Coding System, the following
prohibitions/restrictions must always be borne in mind.
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These are the restricted and Prohibited Goods Index for imports. Please note they are
extracts and examples only:
Designation of goods Prohibition or Authority Action
Restriction Required
(A) Dead bodies (human) (item Director-General Procl. 317/1929
412.03 National Health and Procl. 19/1956
Population
Development (b)
Permit from the
Director of Health
Services, Namibia
(B) Goods to which a trade Prohibited Customs and Detain
description or a trade mark is Excise Act
applied in contravention of any 91/1964
provision of the Merchandise
Marks Act 17/1941
(C) Prison-made and penitentiary- Prohibited Customs and Detain
made goods Excise Act
91/1964
(D) Instruments (excluding fire- Permit from the Customs and Endorse
arms projecting, or capable of Commissioner of the Excise Act Permit
being adapted to projectiles or SAPS 91/1964 GN
blinding, asphyxiating, 1987/1951 and
incapacitating or virulent gasses GN R1343/1966
and cartridges therefore
(E) Tear-gas or any article used or Permit from the Act 16/1964 Endorse
intended to be used for releasing Minister of Justice or Permit
tear-gas NOTE: “Tear-gas” means person authorised by
any substance, whether a solid, him
liquid, vapour or gas, or any
combination of such substances
used or intended to be used as a
lachrymator
(F) Unlawful reproductions of any Prohibited Customs and Detain
works if such reproductions are Excise Act
prohibited from importation 91/1964
under any law relating to
copyright
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(G) Chemical bleaching agent or Prohibited if imported Foodstuffs, Detain
so-called Port Health chemical into Namibia Cosmetics and for PHO
“improver” intended for the Disinfectants Act
treatment of or mixing with flour, 54/1972
except peroxide, hydrogen and
chlorine
NOTE: Importation of wholesome Prohibited if imported Trade Metrology Detain
natural “improvers” is not from Namibia Act 77/1973 for PHO
prohibited Customs and
Excise Act
91/1964
(H) Articles, devises or appliances Prohibited
used for purposes of adulteration
(I) Articles, devices or appliances
used or likely to be used for
purposes of adulteration
(J) Any foodstuffs, cosmetic and Must be in the nett
disinfectants imported into or mass quantities
consigned to any place within the prescribed and the
Republic, shall bear a label stating container marked in
any particulars specifically the approved manner
required by the Act
(K) Agricultural produce Prohibited
(L) Goods which are undesirable Publications and
within the meaning of Section Entertainments
47(2) of the Publications Act, Act 26/1963 and
1974, unless imported under a Publications Act,
permit issued by the former 1974
Publications Control board or the
Directorate of Publications NOTE:
Section 113(3) of Act 91/1964
reads: “In the event of any
question arising as to whether
any publication or object or film
referred to in contemplated in
that subsection, that publication
or object or film shall be
submitted to the Director of
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Publications referred to in section
2(2) of the Publications Act, 1974,
in accordance with the provisions
of section 10 of that Act, together
with an application referred to in
the said section 10. The
provisions of section 11 of the
said Act shall apply in respect of a
publication or object or film
referred to in paragraph (a), and
the decision of the committee in
question in respect of the
undesirability, or otherwise, of
that publication or object or film
shall, subject to the provisions of
paragraph (c), be final. The
provisions of sections 12, 13, 14
and 15 of the said Act shall apply
in respect of a decision referred
to in paragraph (b). Any person
who has imported any
publication or object or film
referred to in paragraph (a) in
contravention of the provisions of
paragraph (f) of subsection (1) in
any other manner other than by
bringing it with him into the
Republic, shall not be found guilty
of a contravention of the
provisions of that paragraph if he
satisfies the court that he was not
aware of the nature of that
publication or object or film and
that he could not by taking
reasonable steps have become
aware of the nature thereof. The
provisions of section 8(4) of the
Publications Act, 1974, shall
mutatis mutandis apply in respect
of a prosecution for a
contravention of section 113(1)(f)
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of this Act.”
(M) Any publication or object of Prohibited except
which the importation has been when imported; (b)
prohibited by Notice issued by under authority of a
the former Publications Control permit issued by the
Board in respect of Section former Publications
8(1)(d) of the now repealed Control Board or the
Publications and Entertainments Directorate of
Act, 1963, or issued by the Publications; or (c) by
Directorate of Publications under an importer holding a
Section 9(4) of the Publications valid written
Act, 1974 Note: The Import exemption issued by
Control List published in GN No. the said Board of
R25873 dated 2 January 2004 as Directorate
amended is attached as an
annexure.
N) All plants, seed, products of
plants, honey, bees, etc., destined
for Swaziland.
(O) Importation of wild animals
(mammals, birds, fish, etc.)
through one Province destined
for another Province, must be
accompanied by, inter alia,
permits issued by the authorities
of the exporting and the
importing Provinces.[1]
(P) In terms of Agricultural Pests Agricultural Pests Detain if
Act, No. 36 of 1983, plants, seed
and products of plants may only Act, No. 36 of prohibite
be imported through the ports of
Cape Town, Port Elizabeth, East 1983, Plant d
London, Durban; the airports of
Johannesburg International, Cape Improvement
Town International, Durban
International, and the district Act, No. 53/1976,
offices of Johannesburg and
Pretoria (postal parcels destined Agricultural
for any other Post Office in the
Technical
Services Minute
11/5/8/B of 16
March 1978.
Sight should not
be lost of the
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Republic must be forwarded to requirements in
the nearest of the above- paragraph (P)
mentioned place of entry for above
inspection purposes).
(Q) Detention of imports for
Directorate: APIS, Department of
Agriculture, has indicated that all
future consignments of the under
mentioned goods need merely be
detained for the plant inspector
and that the required permits
need not be insisted upon.
Control of the permit aspect will
therefore be vested in the
aforementioned Directorate.
Kindly note that when we refer to the Prohibited and Restricted Goods Index that the
order of reading it is in the 1st Column is the Customs Classification Tariff Heading and this
item is important in terms of other Training modules and course curriculum relative to the
Classification of goods and if the classification is not correct you will not know for certain
whether goods are in fact prohibited or restricted. So the GOLDEN RULE is: “MAKE SURE
THE CLASSIFICATION IS FIRSTLY CORRECT”.
Then the goods are described in the 2nd Column; The 3rd Column described the
requirements; The 4th Column identifies the applicable Acts relative to that item; The 5th
Column the Action column indicates to the Customs Officer what he should do in terms of
a Customs Declaration that has any of these items on it as declared for the purposes of his
action.
When you have completed your Customs Declaration you would also ensure that in terms
of the Prohibited and Restricted goods Index and list that your customer is fully compliant
in terms of any requirements and you should also be aware that Customs is acting on
behalf of all of these other Government Departments. This gives you an idea of the extent
of Customs requirements and services to all other Departments and Government Agencies
on behalf of whom it acts.
It is important to note that late Customs Clearance and late presentation of
documentation to the Carriers will result in storage penalties and other consequences as
well as late delivery of shipments. A procedure should always be followed to ensure that
Customs Declarations are made well ahead of time.
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