ADVANCED
Whenever storage takes place this can be calculated on the size of the shipment and if it is
a rather large consignment the storage costs could be significantly higher. In all instances
in tracking shipments we should ensure that the Customs Declaration is submitted
timeously and also ensure immediately after release of the Customs Declaration from
Customs that we obtain the necessary releases from the various Carriers.
In certain instances shipments may be stopped or detained as explained in the Prohibited
Goods Index and list as well as for other Customs queries. When this happens urgent
attention must be given to comply with the request of Customs or other Departments in
order to ensure that release of shipment can be obtained immediately.
If Customs do not release the Customs Declaration then the shipment will not be able to
be delivered and this will have serious consequences for the Clearing Agent as well as his
client.
See below examples taken from the Prohibited and Restricted Goods Index:
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The concept, rules and legal requirements is found in the Customs & Excise Act 91 of 1964
under Section 113 and states as follows:
Please note the content of Section 113 in relevance.
Section 113. Prohibition and restrictions. — (1) The importation of the following goods
is hereby prohibited, namely—
(a). . . . . .
(b)cigarettes with a mass of more than 2 kilograms per 1 000 cigarettes;
(c). . . . . .
(d). . . . . .
(e). . . . . .
( f ). . . . . .
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(g). . . . . .
(h) prison-made and penitentiary-made goods;
(i) and ( j) . . . . . .
(k). . . . . .
(2) Goods which purport to have been imported under a permit, certificate or other
authority in terms of any provision of this Act or any other law shall be deemed to
have been imported in contravention of such provision unless the permit, certificate or
other authority in question is produced to the Controller.
(3) . . . . . .
(4) The Minister may by notice in the Gazette suspend the operation of any provision of
subsection (1), whenever such suspension would be in the public interest.
(5) and (6) . . . . . .
(7) The Commissioner may by rule prohibit or restrict the coastwise carriage or the transit
carriage through the Republic of any goods referred to in subsection (1) or of any other
goods in respect of which he considers any such prohibition or restriction necessary in
the public interest.
(8) (a) An officer may, for the purposes of any law other than this Act or at the request of
a member of the police force or the authority administering such law, detain any
goods while such goods are under customs control.
(b) Such goods may be so detained where they are found or shall be removed to and
stored at a place of security determined by such officer.
(c) No person shall remove any goods from any place where they were so detained or
from a place of security determined by an officer.
(d) Any goods so detained may be released by the Commissioner to the South African
Police Service, the authority administering such law, the importer or the exporter.
(9) No person shall manufacture cigarettes the mass of the tobacco of which exceeds 2
kilograms per 1 000 cigarettes.
(10) . . . . . .
SO1
Implement the provision of Prohibited and Restricted Goods Index, the Import and Export
Control Act and the Customs and Excise Act.
AC2
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Goods are identified which are subject to imports prohibition, restrictions or control in
terms of the Customs Act, Import Control Act and the Prohibited and Restricted Goods
Index;
The International Trade Administration Commission of South Africa (ITAC) is an institution
of the South African Department of Trade and Industry.
The activities of ITAC are governed by the International Trade Administration Act 71 of
2002 and the Regulations thereto. The ITA Act came into force on 1 June 2003.
The Board on Tariff and Trade Act, 1986 and the Import and Export Control Act, 1963, as
well as their amendment acts were repealed by the ITA Act, 2002.
The aim of ITAC, as stated in the ITA Act, is to foster economic growth and development in
order to raise income and promote investment and employment in South Africa as well as
within the Common Customs Union Area by establishing an efficient and effective system
for the administration of international trade subject to this Act and the Southern African
Customs Union (SACU) Agreement which is a schedule to the ITA Act. The core functions of
ITAC are:
Customs tariff investigations;
trade remedies; and
import and export control.
The ITAC is thus responsible for Customs tariff investigations and import and export control.
The primary objective of ITAC is to promote industrial growth in South Africa and within
the SACU. This has to be maintained within the framework of the economic policy of the
RSA by conducting investigations into any matter which affects, or may affect, the trade
and industry of South Africa or the SACU.
The ITA Act makes provision for a Chief Commissioner who serves as the Chief Executive
Officer directly accountable to the Minister of Trade and Industry. The Chief Commissioner
is assisted by a Deputy Chief Commissioner and a maximum of 10 Commissioners who can
be appointed to serve on a full-time or part-time basis.
PROHIBITED AND RESTRICTED 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
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this list. Again, Classification is most important in order to identify if an Import
Permit is required.
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:
Prohibited goods are never allowed to enter South Africa under any circumstances. These
include:
Narcotic and habit-forming drugs in any form
Fully automatic, military and unnumbered weapons, explosives and fireworks
Poison and other toxic substances
Cigarettes with a mass of more than 2kg per 1000
Goods to which a trade description or trademark is applied in contravention of any Act
(for example counterfeit goods)
Unlawful reproductions of any works subject to copyright
Prison-made and penitentiary-made goods
Restricted goods are allowed to enter South Africa only under certain conditions i.e. on
production of a permit, certificate or authority from the relevant authority. For example,
medicine (excluding sufficient quantities for one month for own personal treatment
accompanied by a letter or certified prescription from a registered physician) can only be
imported on production of a permit/licence issued by the Director-General: National
Health and Population Development.
Implement the provision of Prohibited and Restricted Goods Index, the Import and Export
Control Act and the Customs and Excise Act.
Principles, processes and procedures for import and export control to the importation and
exportation of goods are applied to the preparation and checking of Customs Declaration and
giving of information to clients.
IMPORTS
Customs Procedures: Arrival and departure of Goods in South Africa - Goods arrive in the
Republic by one of the following modes of transport: Air, Sea, Road, Rail or Post.
In order for Customs to safeguard any revenue due to the State and to ensure compliance with
national legislation, the importer must declare to Customs what he / she has brought into the
country and the mode of transport utilised.
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National legislation allows an importer / agent 7 days, (additional 7 days in which to
make due entry for loose or break bulk cargo, imported by sea, air or rail i.e. 14 days) or
28 days in the case of goods in a container depot, in which to clear goods from the time
it has landed in the Republic.
Goods not declared or cleared within this time period may be removed and detained in
a State Warehouse. It must be noted that certain goods will require an import permit,
which must be produced at the time of clearance. Application for Import Permits must
be made to The Department of Trade and Industry. Goods arrive in the Republic by one
of the following modes of transport: Air, Sea, Road, Rail or Post. In order for Customs to
safeguard any revenue due to the State and to ensure compliance with national
legislation, the importer must declare to Customs what he / she has brought into the
country and the mode of transport utilised.
National legislation allows an importer / agent 7 days, (additional 7 days in which to
make due entry for loose or break bulk cargo, imported by sea, air or rail i.e. 14 days) or
28 days in the case of goods in a container depot, in which to clear goods from the time
it has landed in the Republic.
Goods not declared or cleared within this time period may be removed and detained in
a State Warehouse. It must be noted that certain goods will require an import permit,
which must be produced at the time of clearance. Application for Import Permits must
be made to The Department of Trade and Industry.
Approved Places of Entry
Goods arriving in the Republic may only enter through approved entry points. (i.e. In terms
of Section 6 of the Act) The under mentioned are the approved places of entry (sea, air, post,
road and rail clearances):
Legislation states that the master of any ship or the pilot of any aircraft must, on arrival or
departure in the Republic, make due report to Customs of all the necessary particulars
relating to the journey, cargo, stores, crew, or passengers and subscribe by way of a
Declaration as to the truth of the report. The reports mentioned may take the form of
official documents as in the case of shipping vessels and aircrafts carrying passengers as well
as goods. The Customs Declaration for the importation of goods must be accompanied by
the necessary supporting documents as specified by Customs.
Failure to furnish these reports / Declarations may lead to the imposition of penalties and
the goods being detained or seized.
EXPORTS
WHAT MUST BE DECLARED FOR EXPORT?
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As a general rule all goods leaving South Africa must be declared before exportation. The
only exemption is personal goods carried by passengers leaving South Africa as accompanied
baggage, provided such goods are not to be used for commercial purposes.
WHEN MUST GOODS BE DECLARED?
Goods to be exported must be declared to Customs before exportation takes place. Customs
will deem goods to be exported:
- In the case of goods to be exported in a ship, at the time when such goods are
delivered to the port authority, a depot operator, the master of the ship concerned
or a container operator
- In the case of goods to be exported in an aircraft, at the time when such goods are
delivered to the pilot of the aircraft concerned or are brought within the control area
of the airport concerned
- In the case of goods to be exported in a train, at the time when such goods are
delivered to the railway authority
- In the case of goods to be exported overland in a vehicle, at the time when such
goods are loaded on the vehicle concerned.
WHAT SUPPORTING DOCUMENTS ARE REQUIRED?
The information required for the completion of the export Declaration can be obtained
from a number of documents. Examples of these documents are:
- transport documents (i.e. bill of lading, air waybill, road manifest, etc.)
- invoices
- any contracts if applicable
- exchange control forms
- permits/certificates
When submitting manual Declarations all the documentation must accompany the
Declaration. In other instances, these documents must be produced to Customs upon
request.
WHAT METHODS ARE AVAILABLE FOR SUBMITTING THE DECLARATION?
Three methods are available:
Manual Entry
The bill of entry export is submitted in manual form to your nearest Customs office along
with supporting documentation. The bill of entry will then be captured by Customs staff
onto the export system
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Computer Disk
The Bill of entry and supporting documentation together with a computer disk containing
an electronic copy of the entry is submitted to a Customs office. The bill of entry will then
be captured by Customs staff on to the expert system. Parties using this facility make use
of a programme specifically written to capture the details onto the disk. More
information on the specifications of this facility.
Electronic Data Interchange (EDI)
EDI is the electronic communication of structured business data between the computer
system of trading partners, for automated processing of bills of entry. This means that a
client can submit the Declaration to Customs via electronic communication. This is the
simplest and quickest process in which export Declarations are submitted to Customs
electronically.
WHAT PROCEDURES ARE THERE FOR EXPORTING PROHIBITED AND RESTRICTED GOODS?
Exporters must familiarise themselves with export controls measures in place before
attempting to physically export any goods. The commodity type of the goods exported
might be subject to export control in the form of a permit/certificate or export
examination.
These requirements are mostly imposed by other government departments or
institutions for which SARS Customs performs the function of ensuring compliance on an
agency basis, or even by the importing country.
- Goods exported on a permanent basis upon which foreign currency will be repatriated
to South Africa of which the value exceeds R50,000 must produce a F178 Exchange
Control Declaration.
- Goods exported on a temporary basis and intended for re-importation must be
declared on a DA65 Declaration or Passenger Declaration Form for re-importation
before export
- Goods exported temporarily of which the value exceeds R50 000 must be
accompanied by a NEP (No Exchange Proceed) form. The NEP must be attested by a
financial institution before submitting to Customs together with the export clearance
- All exchange control forms (the F178 and NEP) are only required for exports to
countries not forming part of the Common Monetary Area (CMA). The CMA comprises
South Africa, Lesotho, Swaziland and Namibia
- The type of commodity may attract additional export controls such as certificates or
permits that may be required.
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WHAT ABOUT VAT PAYMENTS ON EXPORTED GOODS?
Exporters are assisted by means of the VAT Export Incentive Scheme which in essence
permits the exporter to zero-rate VAT on exports regarded as a direct export.
Customs Duties and Levies
Customs Procedures
Trade
Household Effects
Motor vehicles
Boats and aircrafts
NOTIFICATIONS TO THE CLIENT
If the validation process detects errors or the Declaration is selected for thorough
checking, the data is routed to the checking officers who will select the Declarations for
checking purposes on a first in first out basis.
The checking officer checking the Declaration will exercise his / her decisions for which a
notification will be printed, namely - release payment, stop / detain, reject or query.
Please note that these notifications do not only inform clients about the release decisions
being made by the checking officers, but also conveys the Declaration final number and
date allocated to a specific Declaration. It is recommended that clients file copies of these
notifications with their documentation for future use with, for example refund claims,
acquittals, etc.
Release Notifications
o If the goods are released, a Release Notification will be generated by the system which
will be endorsed by the Customs office. This notification should be used by the client
to physically obtain release of the goods.
Payment Notification
o If the Declaration is however accepted by the checking officer but the client needs to
physically effect payment of the duty and / or VAT prior to the final processing of the
Declaration, a Payment Notification will be generated to inform the client that the
Declaration is ready for payment.
o Notwithstanding the fact that the EDI client will receive this message electronically,
the system will generate a Payment Notification on a SARS letter head containing the
checking officer’s details and the request for payment which will be posted in the
client pigeon hole.
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Query Notification
o If “query” option is selected the Declaration will be retained by the checking officer
until such time as the client produces the necessary information or documents
required by the checking officer to make a proper decision regarding the release of the
goods.
o Notwithstanding the fact that the EDI client will receive this message electronically,
the system will generate a Query Notification on a SARS letter head containing the
checking officer’s details and the request for additional information or documentation
which will be posted in the client pigeon hole.
Stop / Detain Notification
o If the goods are stopped or detained for Customs a Stop / Detain Notification will be
generated which will be endorsed by the Customs office. Detail regarding the
assessment officer and the import team that stopped or detained the goods are
reflected on this notification.
Please note that release of the goods, after physical examination of the goods or
documents has been conducted, will be done by means of a duly completed DA 74
(Application: Release of detained / stopped goods).
Notwithstanding the fact that the EDI client will receive this message electronically, the
system will generate a Stop / Detain Notification on a SARS letter head containing the
checking officer’s details and the details regarding the stop / detain.
Also note that if goods are to be detained for other stakeholders, the entity or entities
that will be responsible for granting the final release of the goods will be endorsed on the
Release or Stop / Detain notifications.
In the case where the physical Declarations have been submitted to Customs, the
supporting documents submitted with the Declarations will accompany the applicable
notification. Where any duty and / or VAT is payable prior to the generation of the
Release or Stop / Detain notification, the notification will be generated at the cashier
counter.
The client will therefore receive the applicable notification with the supporting
documents and receipt regarding the payment from the cashier.
Your attention is also drawn to the fact that an endorsed copy of either one of these
notifications should be included with the importer’s request to the Banks regarding the
payment to the supplier. For more detail in this regard you are referred to the SARB.
SO1
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Implement the provision of Prohibited and Restricted Goods Index, the Import and Export
Control Act and the Customs and Excise Act.
AC4
The statutory requirements are applied to the preparation of Customs Declarations.
NB!! See the detailed Introduction where the Quick Reference to the Customs & Excise Act
and applicable Sections have been stipulated and described in respect of the statutory
requirements that are applied to prepare the Customs Declarations. In essence the
Declaration must be valid, the documentation required to be produced must be true and
authentic, and the Customs Declaration must be prepared on time and within the
prescribed requirements stipulated in the Rules and in accordance with the Importers
Guide to completion of the SAD 500 Declaration document.
SAD 500 DOCUMENT POLICY INTRODUCTION
4.1 The SAD 500 - CUSTOMS DECLARATION FORM is a multipurpose form, which is designed
for use in clearance of goods for import, export, cross border movement, excise or
Customs transit (through Customs in two or more countries).
4.2 The SAD 504, SAD 514, SAD 604, SAD 614, SAD 506, SAD 601 and SAD 611 forms must
have dimensions of 210 mm x 297 mm and must be printed landscape. A binding margin
of at least 20 mm must be left above the field "PURPOSE" on forms SAD 504, SAD 514,
SAD 554, SAD 604, and SAD 614 and above the field "LINE" on forms SAD 506, SAD 551,
SAD 601 and SAD 611. Details regarding the colours of the paper and ink to be used are
given in Schedule 202.01 to the rules.
4.3 The SAD 500, SAD 501, SAD 502 and SAD 505 forms must have dimensions of 210 mm x
297 mm and must be printed in the portrait format. A binding margin of at least 20 mm
must be left on the left-hand side of these forms. Details regarding the paper and ink to
be used are given in Schedule 202.01 to the rules.
4.4 Any box, which does not have to be filled in on the SAD 500, SAD 501, SAD 502 and SAD
505 forms, must be left blank. Any box, which does not have to be filled in on the SAD
504, SAD 514, SAD 604 and SAD 614 or SAD 506, SAD 601 and SAD 611, must be left
blank, except in the case of goods which are free by tariff, where the word "FREE" must
be inserted in the box "CUSTOMS DUTY".
4.5 The phrases “GENERAL SEGMENT” and “ITEM SEGMENT”, printed on the SAD 500 and
SAD 501 respectively is only for explanatory purposes and should therefore not be
printed on the forms submitted for the clearance of any consignment.
4.6 Information entered on the forms must be legible and therefore must either be typed or
printed in block letters. The headings on the form must be printed in a font of “Arial
Western 7”, regular. The information in the boxes must be printed in a font of “Arial
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Western 8”, bold. In exceptional cases a font of “Arial Western 7” regular would be
allowed to reflect the information required in the various boxes.
4.7 In all instances where the date is required it must be completed in century, year, month
and day sequence (ccyy/mm/dd).
4.8 In all quantity and duty fields / boxes the figures entered must always be reflected to
two decimals and the decimal position indicated by means of a comma (,).
4.9 In many cases the data has to be entered in code format, e.g. – district office codes,
supplementary units, country codes, etc. Lists of these codes are also supplied as
Annexes to the manual to assist with the completion of the Declaration.
4.10 The Declaration form is divided into 3 information areas – “General Segment”, “Item
Segment” and “Calculation of Duties and Taxes”.
In the General Segment (boxes 1 to 30) the relevant information concerning the entire
consignment is entered, such as importer name and physical address, transport details,
etc.
In the Item Segment (boxes 31 to 46) the information about the goods has to be entered.
In the context of the Declaration, “item” means the Tariff heading and other
information about specific descriptions of goods that is entered in Boxes 31- 46 of the
Item Segment. One “item”, containing the information for a specific tariff code, can be
entered on the first page of the Declaration immediately beneath the general segment
data. If the consignment includes goods comprising various different tariff headings,
then continuation sheets have to be used to individually enter the necessary item
information for each type of goods.
In the Calculation of Duties and Taxes Segment (boxes 47 to 49) the relevant
information, such as type of duty, total payable, etc concerning the duties / taxes
payable are entered and the total amounts for the entire consignment is entered in the
sub box “Summary of Total Duties and Taxes”.
4.11 Such precise information is required so that Customs can:
Accurately assess the revenue involved for each category of goods.
Administer rebates.
Ensure that timely and accurate trade statistics can be compiled for the benefit of
the Nation’s economic progress.
Speed the processing of transactions.
Improve trade facilitation.
4.12 Values have to be rounded to the nearest whole rand number in various boxes / fields
of the Declaration.
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The minimum value is 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 rand amount. Fractions of one Rand in excess of fifty cent are regarded as a full
Rand and must be rounded off to the higher rand amount.
4.13 The amount of value-added tax or customs duty payable in terms of Schedules 1 Part 1,
1 Part 2A, 1 Part 3, 1 Part 5, 1 Part 8 and Schedule 2 or any non-rebated duty payable in
terms of Schedules 3 and 4 to the Act or the duty calculated in terms of the Trade
Agreements in respect of goods entered on a single line of a bill of entry, must be
calculated to the nearest cent. If the fraction is 0,50 or less, round down, otherwise
round up.
4.14 Declarations for import will be numbered in a sequential number series per office
starting at 1 in the beginning of each month irrespective of the type of Declaration. This
final number will be reflected on the Customs Release, Stop / Detain or Voucher of
Correction notification.
4.15 Clearers must take particular note that in terms of Section 45(2) of the Customs and
Excise Act any Declaration returned to the clearer by the Controller / Branch Manager
for adjustment shall retain the date of assessment as the time of Declaration for home
consumption for 5 days after the date on which it was rejected for the first time,
provided it is redelivered to the Controller / Branch Manager within 5 days after the day
on which it is rejected.
Declarations which have been rejected may only be resubmitted once and then only if
they are resubmitted within the 5 days allowed.
Declarations which have been rejected for a second time and Declarations which are to
be resubmitted more than 5 days after having been rejected must be reframed before
being presented to the in-counter.
In calculating such five days, the first day (day of rejection) shall be excluded and the
last day shall be included, unless the last day falls on a Sunday or public holiday in which
case the first day and every such Sunday or public holiday shall also be excluded.
4.16 If the space for the description of the goods is insufficient, the description field / box of
the next item / line may be used with an endorsement to the effect that the description
is being continued from the previous item / line. If this is done, the remaining boxes /
fields of the item / lines must be left blank.
4.17 A SAD 507 form was created for instances where the space on the forms SAD 500 and
SAD 501 are insufficient for the information that must be reflected in certain boxes. This
would cover the boxes such as Container Numbers, Documents Produced, Additional
Information, etc. on the SAD 500 and SAD 501
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4.18 Re-importation of goods after repair or processing abroad - Cost of Repair (COR) -
Examples of goods sent abroad for repair or processing would be, respectively, a
damaged or worn machine part and a locally manufactured casting for specialised
machining.
Provision exist whereby the duty on goods which are exported for repair or for further
processing and then re-imported into the Republic after such repair or further
processing may be rebated.
When goods which were sent abroad for repair or processing are returned, duty would
normally be payable on the full value thereof, i.e. the value of the product when
exported plus the cost or value of the repair or processing. Provision has, however, been
made in Item 409.04 of Schedule No. 4 to the Act for duty to be paid on the cost or
value of the repair or processing only, provided the goods –
were exported under customs supervision;
have retained their essential characteristics;
are returned to the exporter, no change of ownership having taken place in the
interim; and
are identifiable on re-importation.
As no price is paid or payable for the goods when re-imported, duty is only payable on
the cost for repair or further processing.
The full value consisting of the following elements must be declared on the Declaration:
A The export value of the goods
PLUS
B Packing, freight and all other costs, charges and expenses involved in delivering the
goods to the processor or repairer (including any customs duties and taxes from which
the goods are not subsequently relieved).
PLUS
C The price of any additional material used in the processing or repair of the goods
overseas.
PLUS
D The processor’s / repairer’s profit on the work conducted.
PLUS
E Commissions (dutiable) and any other charges for delivery of the goods to FOB point
of valuation, including all packing and loading costs.
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SO2
Transpose clearing information on to the Customs Declaration (Form SAD500a).
INTRODUCTION
We again reflect a copy of the SAD 500 Form as well as the explanations for each field/box.
This introduction relates to all the Assessment Criteria of this Specific Outcome 2 in which
you as the Learner are required to be able to transpose clearing information onto the
Customs Declaration.
As you are aware by now, the Customs Declaration is the SAD 500 and this specific Customs
Declaration requires that documentation must also be provided in order for you to source
information to place it onto the SAD 500 into the CORRECT and appropriate fields/boxes.
In relation to the legal requirements we have however identified and described the Customs
& Excise Act and its applicable Sections in relation to the information declared in the main
introduction.
THE SAD 500 CUSTOMS DECLARATION FORM
Please study the following Customs Declaration document carefully. This is the document
that is presented to the Customs Authorities:
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SO2
Transpose clearing information on to the Customs Declaration (Form SAD500a).
AC1
Principles, rules and legal requirements of the Customs Act are applied as they relate to
the framing and submission of Customs Declarations:
Kindly note the Table of the Customs & Excise reflected in the main introduction once again
here:
CHAPTER 2 – Sec 2, 3 & Commissioner has the power to administer the Act. The
4 Commissioner shall, subject to the control of the Minister, be
ADMINISTRATION charged with the administration of this Act, including the
interpretation of the Schedules thereto and make agreements
, GENERAL with third parties. Controllers perform Duties and exercise
power in relation to instructions issued by the Commissioner.
DUTIES &
(See Sec 118). Delegation of powers and assignment of Duties.
POWERS OF —The Minister may, subject to such conditions as he may in
each case impose—
COMMISSIONERS
& OFFICERS, AND
APPLICATION OF
THE ACT.
(a)delegate any of the powers which may be exercised or assign
any of the Duties which shall be performed by him in
accordance with the provisions of Sections 48, 49, 51, 52, 53,
56, 56A, 57, 60 (3), 75 (15), 99 (4), 105 and 113 (4) to the
Deputy Minister of Finance;
(b)and for such period as he may specify in each case, delegate
any of his powers under this Act (except any power relating
to the amendment of any Schedule or the making of any
regulation) to the Commissioner.
Duties and powers of Commissioners may be performed by
any Officer under control or direction of the Commissioner.
(Sec 3)
Duties and powers of Officers described. Disclosures to other
government parties described. Powers of Border Enforcement
and Patrol. (See Sec 16)
The Commissioner may make rules for the purposes of
Administration of the provisions of the Act. (see Sec 54 F)
South African Sec 5 Application of Act as defined must be read and understood as
(RSA) Customs part of the Republic of South Africa.
Act 91 of 1964
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CHAPTER 3 – Sec 6, 6A, The designated entry point is the approved places of entry
(sea, air, post, road and rail clearances) Report arrival and
IMPORTATION, Sec 7, 8 & departure of ships and aircraft etc.
9
EXPORTATION & Places of entry and authorised roads and routes. (special
(Sec 38 & provisions Sec 6A)
TRANSIT & 40 are
applicable Approval of harbours, warehouses, transit sheds
COASTWISE later)
Failure to furnish these reports / Declarations may lead to the
CARRIAGE OF imposition of penalties and the goods being detained or seized
GOODS To ensure imports are prescribing to legislation by entering
designated entry points;
Approved
Due report in writing of arrival of vessel at designated entry
Designated entry points
points &
Declaration
Methods
Manifest or Pre- Sec 7 & 8 Manifest is required in writing for the following purposes:
Alert
For arrival and departures
(A Manifest is a
Notice of Cargo subjecting cargo information to risk profiling before the arrival
loaded onto an of the cargo in order to timeously identify goods that require
aircraft, vessel, intervention;
train or truck and
is most ensuring that all cargo discharged is accounted for by a valid
important to be Customs process;
pre-alerted to
the Customs accounting for all cargo discharged or unpacked by means of
Authority) outturn reports and identifying any shortages or excesses
against manifested or declared quantities;
acquitting manifests against import Declarations;
Point of Import – Sec 10 Once goods are deemed to have been imported in terms of
or Deemed to be legislature, Customs Rules and Laws apply. (See Sec 38 for
imported Declaration obligations) At this point the obligation to effect
the Customs Clearance is entered into.
Sec 11 Landing of un-entered goods
Entering and Sec 15 Persons entering and leaving must make Declaration
Leaving Republic
State Warehouse Sec 17 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
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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.
Sec 18 Removal of goods in Bond
CHAPTER IV - Sec 19 It stores dutiable goods on which the duty due has not been
paid which have been imported or locally produced with an
CUSTOMS & existing obligation to the State.
EXCISE Duties become payable when goods in Bonded Warehouse is
removed from Bond
WAREHOUSES,
Goods can be kept in Bond up to 2 years
STORAGE &
“State locks” cannot be broken by anyone. The agent of the
MANUFACTURE commissioner possesses the keys
OF GOODS IN The commissioner can extend the maximum stay period for
stored goods.
CUSTOMS &
Goods in transit may be kept in Customs and Excise
EXCISE warehouse by written request to enter goods into Bond
WAREHOUSES
(Bonded
warehouse)
Some goods transported through SA will not be subject to
Customs Duty, however Declaration must be made of the
(See Sec goods at point of entry and exit
18a) 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.
CHAPTER 5 – Sec. 38 & Declaration to Customs of what is brought into the country
Sec. 39 and the mode of transport. Timing of Declaration to comply
CLEARANCE & (NOTE: with law (7 days) (See Sec 10). To make due report when
This is a deemed to have imported per legislation. False Declaration –
ORIGIN OF very State Warehousing, if not entered. Method of reporting to be
important done as prescribed. Pre-clearance allowed. Documentation to
GOODS; LIABILITY Section) be produced to pay Duties.
FOR AND
PAYMENT OF
DUTIES
Reporting & Entry Goods must be declared in terms of the Act and must be
Declaration effected within 7 days from time the goods are deemed to be
compliance – imported. Importer must produce specific documents when
Clearance declaring goods to Customs and the Duties are to be paid or
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Declaration of all arrangements made for Duties to be paid.
export and Imports using Single Administrative Document (SAD) We will
reflect this document in this course material and analyse all of
import within a the fields/boxes that must be completed on it.
time frame (7 Declaration:
- SAD 500 Goods Declaration
days) - SAD 501 Goods Declaration Continuation Sheet
- SAD 502 Transit Control (cross border movements)
Validity of entry Sec 40
- SAD 505 Bond Control (internal bonded movements)
Production of Sec 41 - SAD 507 Form to reflect any additional information in cases
Invoices where the space provided on the SAD 500 is not sufficient
Failure to make Sec 43 Entries must be valid in terms of description, classification
due entry tariff heading, duty applicable, value, origin and corrections to
entries are described.
Liability for duty Sec 44
True, correct and sufficient Invoices and Certificate of Origin
Duty applicable Sec 45 to be produced declaring all particulars necessary to make a
valid entry. These are 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.
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.
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)
Entry for home consumption shall determine duty applicable
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Origin in the Act Sec. 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.
Physical Sec 47 Physical examination of the shipment takes place upon arrival
of the imported goods at port of entry to determine
characteristics of classification, value and origin to the Harmonised
Classification method. The correct and valid entries to
goods for describe the goods will ensure correct classification.
payment of duty
and rate of duty
applicable & Liability shall commence from the time when goods are
deemed imported (See Sec 10).
inspection and
Entry- Duty
Liability Customs Trilogy of Value classification and Origin is
determined
NOTE:
Classification is The goods will be classified & origin will be established and
most important in transaction value will be determined.
order to effect a
correct Customs This includes normal Customs payment,
Declaration!!!
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.
Provides for the payment of Duties at the time of entry for
home consumption Sec 47(1) & 41.
Interpretation of any classification subheading tariff item
general rules, 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.
Agreements Sec 49, 50 International agreements binding the Republic which includes
governing lower & 51 the granting of preferential tariff treatment and concerning
duty Customs cooperation including the exchange of information.
Also refers to Customs Union agreement
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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.
CHAPTER VI – Sec 55 & General provisions regarding anti-dumping, countervailing and
56 & 57 safeguard Duties and measures.
ANTI-DUMPING,
Imposition of anti-dumping, safeguarding, countervailing
COUNTERVAILING Duties (See Sec 56A, 57A,);
AND SAFEGUARD
DUTIES AND
OTHER
MEASURES
CHAPTER VII – Sec 58 Time when new or increased Duties become payable (See Sec
AMENDMENT OF 48a)
DUTIES
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.
Registration and Sec 59 A Notwithstanding any registration prescribed in terms of any
& 60 other provision of this Act, the Commissioner may require all
Licensing persons or any class of persons participating in any Activities
regulated by this Act, to register in terms of this Section and
(Licensing of its rules
Clearing Agents)
Sections of the Act governing the registration of persons
participating in Activities regulated by this Act and License
Fees payable.
See Sec 64 governs special warehouses.
Sec 64 A governs Container Depot Licenses
Sec 64 B governs Licensed Clearing Agents.
Sec 64 G – Licensing of degrouping depots
Sec 61, Customs & Excise Warehouses Licenses;
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64A, Container Depot Licenses;
64B, Clearing Agent licenses;
Licensing for removal of goods in Bond
64D, Licensing of remover of goods in Bond
64G Licensing of De-grouping Depot
Accredited Clients Sec 64E Commissioner may confer accredited client status.
CHAPTER IX – Sec. 65, The true value is determined according to Sections 65, 66, 67.
VALUE 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.
The Value is Commissioner may issue value determination.
MOST
IMPORTANT in Description of identical or similar goods.
order to perform
a CORRECT Sec 66 - describes transaction value and determines related
Customs persons. Also describes other methods of valuation.
Declaration. 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
Other Values Sec 69, 71 Act governing Excise and Export values.
& 72
Currency Sec 73 Value of goods imported into the Republic when expressed in
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conversion foreign currency shall be converted into the currency of the
Republic at the selling rate at date of shipment as determined
Ad Valorem Duty Sec 74 by the Commissioner.
Value Sec 74A Subject to provisions of Subsection (2) Customs value of
Interpretation imported goods shall be declared by importer on entry of
goods.
CHAPTER XI – Sec. 78
PENAL Interpretation of Sections 65, 66 and 67.—(1) The
PROVISIONS interpretation of Sections 65, 66 and 67 shall be subject to the
Penalties for agreement concluded at Geneva on 12 April 1979 and known
contravention as the Agreement on Implementation of Article VII of the
and offences General Agreement on Tariffs and Trade, the Interpretative
Notes thereto, the Advisory Opinions, Commentaries and
Customs have the Explanatory Notes, Case Studies and Studies issued under the
power to enforce said Agreement on Implementation of Article VII of the
penalties when General Agreement on Tariffs and Trade.
an INCORRECT
Customs Section 79 - less serious offences include
Declaration has
been submitted. 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
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documentation and Declarations.
Recovery of penalties by process of law
Sec 94 Jurisdiction of courts
Sec 95 Notice of Action and period for bringing Action
Sec 96
CHAPTER XII - Sec 97 Master, container operator or pilot may at his own risk
appoint an agent to perform any Act in all respect and
GENERAL purposes deemed to be the Act of the master, container
operator or pilot provided the personal attendance may be
Appointment of demanded by the Controller.
agent/ container
operators &
liabilities
Liability of Sec 98 Liability for principle for Acts of agent
Principal
Liability of Agent Sec 99 & Liability for agent for obligations imposed on principal
100
A Clearing Agent Consultant and agent not being clearing agent required to
must understand register
that they have a
liability.
Inspection Sec 101 Any business in the Republic shall keep books, accounts and
Documents documents relating to all transactions for period as may be
prescribed by the Commissioner.
Sec 102 Sellers of goods to produce proof of payment of duty
Retention of Sec. 101, All documentation utilised for Customs Purposes must be
documents for 113A & retained for post audit inspections.
inspection
120
Sec 114 Duty constitutes a debt to the State
Sec 118 Minister may appoint Commissioner to administer the
Customs Act.
Application of Sec. 120 The commissioner shall prescribe by rule and the
South African commissioner shall make rules according to the rights
Customs Rules conferred upon him by Sec 120. The rules will include and
and Regulations regulate various Customs obligations;
Prescribing the powers and Duties of Officers
What shall be added or substituted to an existing regulation
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What documents to submit when paying an account
As to the importation, exportation, transit or coastwise
carriage of goods, the payment of Duties in the movement of
goods to and within any territory;
To determine the service to charges are payable
To control Customs and Excise warehouse
To govern the importation and exportation of goods, entry of
goods and payment of Customs and Excise Duties.
Short Title – The Sec 122 Short title and commencement. —This Act shall be called the
Customs & Excise Customs and Excise Act, 1964, and shall come into operation on
Act 91 of 1964. a date to be fixed by the State President by proclamation in the
Gazette.
SO2
Transpose clearing information on to the Customs Declaration (Form SAD500a).
AC2
Source documentation is analysed for the purpose of transposing onto Customs
Declaration; and
AC3
Carrier documentation is analysed for the purpose of transposing onto Customs
Declarations.
Kindly note that Assessment Criteria 1 and 2 are dealt with jointly below.
IMPORTS
A CUSDEC (Customs Declaration) message must be received by Customs for each Declaration.
This information will be received centrally at the SARS EDI facility at Head-Office. Once
received, the data is automatically translated to ensure the information received conforms
to the UN/EDIFACT syntax rules. Once this is established, a CONTRL (Syntax and Service
Report) message is sent to the sender of the CUSDEC message, detailing the conformance,
or non-conformance of the received CUSDEC message. In the case of non-conformance, the
exact error is highlighted. The CONTRL message must be used by the recipient in order to
match the information contained therein to the original CUSDEC message. Should an error
be reported the recipient is expected to rectify and re-transmit the CUSDEC message. Once
the CUSDEC message has passed translation successfully, it is mapped to the SARS internal
file format and passed on to the import system for processing. Once processed, a CUSRES
message will be sent back, denoting the status of the Declaration. The procedure may
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change from time to time and we should always check with the local Customs Office
regarding the latest procedures.
EXPORTS/CROSS BORDER
The CUSDEC message described in the Data Mapping Guide below also includes the mapping
specifications for export as well as for cross border Declarations. The process followed is
similar to that of imports described above, although processed by different computer
systems.
EXPORTER’S SHIPPING INSTRUCTION
As a freight forwarder you may or may not have had some role in assisting an exporter in
welding together the links of an export transaction. In most instances the buyer and seller of
the goods have concluded a sale agreement and ultimately decided themselves how to ship
and pay for the goods in their own best interests. In Module 02 we are going to concentrate
on what needs to be done from a freight forwarders perspective in order to ensure that a
surface freight export shipment is processed timeously and the cargo dispatched without
any hitches. You will recall in it was emphasised that a harmonious working relationship
between exporter and forwarder is essential for any transaction to be successful. The
exporter must therefore provide the forwarder with all the necessary information and
documentation regarding the shipment in order to minimise unnecessary time spent on
“filling gaps”. If you are dealing with an exporter’s shipment for the first time then you must
familiarise yourself with its details completely before proceeding with processing any
documentation.
EXPORTER’S SHIPPING INSTRUCTION FORM
The most effective way for an exporter to request his appointed forwarder to ship cargo and
process documentation on his behalf is by means of a written instruction. Apart from
informing the forwarder how to ship the goods, the instruction serves to protect both
parties from recrimination should one or the other fail in the deliverance of services? The
Controller of Customs and Excise may also exercise his right to call for this document in
terms of section 100 of the Customs Act and he invariably does this particularly when he
wishes to establish liability for non-compliance with the Act.
There is no prescribed format for an exporter’s shipping instruction. Most forwarders
have developed their own instruction form for use by their clients and generally this call
for the following minimum information:
Mode of transport
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Consignee’s name and address
Description of goods
Number of packages, dimensions and weight
Documentation attached
Shipment under letter of credit
Freight and other charges pre-paid or collect
Insurance and type of cover
Refund of duty to be applied for
Other requirements
INFORMATION CONTAINED IN THE SHIPPING INSTRUCTION
Upon receipt of an exporter’s shipping instruction the Export Controller opens a new
shipment file manually or by computer according to company policy, allocates a shipment
reference number and enters the details on the cargo tracking system.
The next step is to establish the time factor relative to the shipment and estimate when
the various processes are likely to be completed in order to set a realistic date for
shipment. Factors to consider are:
Urgency of the shipment
Availability of transport service to the named destination
Inspections to be completed
The latest date for shipment if a letter of credit is involved.
Having decided on a realistic shipment date it is now necessary to book space or reserve a
container with the appropriate carrier or operator.
INFORMATION AND DOCUMENTATION SUPPLIED BY EXPORTER
A competent exporter will have fully researched all aspects of a particular export
transaction before signing a sales contract. He will also be fully aware of his
responsibilities in the subsequent processes and have planned accordingly. The
exporters’ instruction to the forwarder should therefore contain full and unambiguous
information supported by every piece of documentation for which he is responsible. If
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the exporter requires the forwarder to obtain or process any document, this should be
made clear in the instruction.
Remember that the exporter is also human and capable of making mistakes and
overlooking things. That is why an export instruction and the accompanying documents
must be completely scrutinised and checked when first received. A note should be made
regarding any missing documents and any aspects that require confirmation or
clarification. It should then only be necessary to contact the exporter once to tie up the
loose ends. The exporter can then follow the progress of the shipment through the
tracking system.
SEQUENTIAL CHECKING OF INFORMATION
There is no hard and fast rule how incoming information should be checked. Obviously, it
should be done in a logical sequence and I would recommend the following.
BUYER / SELLER RESPONSIBILITY
We need to know from the outset that is responsible for the various links in the export
chain.
The key to this is the trade term (Incoterm) which has been selected to conclude this
particular contract of sale.
The trade term will appear in several of the documents and in particular you should
confirm this by reference to the commercial invoice. Ideally the exporter should also
have provided a copy of the buyer’s order or indent and the letter of credit. These
documents should all reflect a common trade term e.g. FCA. The exporter’s instruction
should therefore reflect responsibility for carriage, export and import clearance, division
of costs and risks between the parties according to the specified trade term.
TARIFF CLASSIFICATION
The customs tariff classification for the goods must also be confirmed at the beginning.
The tariff number may appear in the supporting documents. If your opinion of the tariff
classification differs from that of the exporter the matter must be resolved immediately
since it could influence the necessity for permits etc.
LOCAL EXPORT DOCUMENTATION
Apart from the trade term EXW it is the exporter’s responsibility to obtain at his own risk
and expense any local export permit or authorisation and to carry out local customs
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export formalities. Since this is basically the next link in the chain the forwarder must
prepare for the various customs formalities by ensuring that all local export
documentation is on hand.
EXPORT PERMIT
Having agreed on the correct customs tariff classification you should ensure whether or
not an export permit is required in terms of the Import and Export Control Act No.45 of
1963.Refer to the Import and Export Control section in your tariff book and consult the
Schedules of the Export Control Regulations.
MOVEMENT CERTIFICATE EUR1
An accurately completed Application form and EUR1 must be provided by the exporter
where he exports originating products to a member country of the European Union and
the importer there intends to enter the goods under preferential rates of duty.
Should the exporter require the forwarder to complete these forms he must provide a
numbered Application form and EUR1 with his instructions together with a letter of
authority and proof of origin in accordance with Customs Rule 49A.14 (14) (15) (c) – (f).
In the absence of a EUR1 the exporter may be opting for “invoice declaration” procedure
in which event the commercial invoice should bear the necessary endorsement.
Where it is clear to you that your client and his customer may have overlooked the
opportunity for preferential treatment of a commodity, it should be brought to his
attention. The situation can be rectified at this stage.
SADC CERTIFICATE OF ORIGIN (SCO)
An accurately completed SCO must be provided by the exporter where he exports
originating products to a member country of the SADC and the importer there intends to
enter the goods under preferential rates of duty.
Should the exporter require the forwarder to complete these forms he must provide a
numbered SCO with his instructions together with a letter of authority and proof of origin
in accordance with Customs Rule 49B.10(9)1(c) – (f).
If the client appears to have overlooked the preferential treatment aspect he should be
advised accordingly in order to rectify the matter.
COMMERCIAL INVOICE
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Apart from normal trade and commercial particulars contained in a commercial invoice
the buyer may specify in his order that it bears additional information which may be
prescribed by regulation in his own country to facilitate clearance there. Such particulars
may include:
Harmonised customs tariff number
Alcohol content by volume of alcoholic beverages and perfume
Chemical composition of chemicals and fertilisers
Composition and mass per m2 of paper and paperboard
Composition by mass and finishing processes of fibres and yarns
Composition by mass, measurement and finishing processes of fabrics
Sizes of clothing and footwear (metric or imperial)
Rating of electrical goods
Ensure the exporter has not overlooked such requests.
Commercial invoices covering the export of originating products to the EU or
SADC are required to reflect the following in terms of Rules 49A.14(14)(15)(h)(ii)
Box 10 and 49B 10.(9)1(h)(ii) Box 10 respectively :
Be serially numbered and dated
The form EUR1 or SCO number or office and date of issue
A full description of the goods, the tariff heading and reference numbers or
other particulars for identification of the goods in the exporter’s records.
The country in which the goods originate.
SHIPPER’S DECLARATION FOR DANGEROUS GOODS
Depending on the mode of surface transport consult the IMDG Code, supplement to
Spoornet tariff or local regulations for road haulage to confirm whether or not the
commodity being exported is listed under any of the classes of dangerous goods.
The appropriate declaration should be completed for submission to the carrier prior to
the acceptance of the goods for export.
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It should also be established if the buyer has specified in his order any particular
regulation pertaining to dangerous goods in force in his own country or a transit country
which should be actioned before the goods are despatched from South Africa.
CARRIER DOCUMENTATION
Transport document
The transport document applicable to the surface mode of transport involved is
usually the first document in the processing line. These documents require careful
preparation and the information regarding the description of goods, marks, numbers
of packages, quantity, weights and measures must be accurate and correspond with
the other supporting export documentation. The party responsible for paying the
freight must be firmly established. The negotiable type of bill of lading being a
document of title must be ‘clean’ and devoid of errors in order to prevent problems
with the eventual delivery of the goods to the owner.
Completion of these documents is fully recorded in Training module FOR 2: Surface
Carrier Procedures and Practice.
The bill of lading, including house bills in respect of groupage consignments, rail and road
consignment notes are the transport documents for surface shipments which must be
presented to Customs in terms of section 39(2B) of the Customs Act and Rule 38.13.
Customs will compare and check the information entered on the transport document
with that on the other prescribed documents. When it is satisfied that all of the
provisions of the Customs Act have been complied with, the transport document is
officially stamped as authority to export the goods.
Container terminal order (CTO)
When a container is booked, the container operator will advise the container
identification number for the container which is to be used.
If the container is to be moved to the terminal under ‘merchant haulage’ and you are in
possession of the necessary information, the CTO can be prepared at this stage.
Remember, however, that it can only be submitted to Portnet after the wharfage
clearance is affected and also stamped by the container operator.
SO2
Transpose clearing information on to the Customs Declaration (Form SAD500a).
AC4
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Customs Tariff Headings and calculated Customs Values, Duties and Taxes area transposed
onto the applicable fields on the Customs Declaration
AC5
Airline, commercial, banking, inspection body and insurance documentation are
completed and submitted in terms of industry guidelines and shipment requirements.
We now move on to the actual completion of the SAD 500 Form. Please again refer to the
example provided above in this course curriculum of the SAD 500 Customs Declaration Form
as well as the Table below relevant to the fields/boxes that are declared as well as the
Introduction.
SAD 500 – FIELDS WITH EXPLANATION ON HOW TO COMPLETE EACH:
HEADER DETAILS
Header Details comprises data fields which are relevant to the consignment being declared. In
other words, information which need not be repeated and are uniformly relevant to the data
fields declared at line item level. For example, a clearance may only have one importer or
exporter ID, be declared for one procedure category, contained in a single cargo report, etc.
LOCATION DESCRIPTION DETAILS
Box “For Declarant Denotes the unique ID which the trader assigns to the consignment
Official Reference No. in question. It is otherwise known as the Local Reference Number
Use” (Local (LRN). The number is made up of the ‘Agent Code’ (N8), the ‘Office
(15.1) Reference of Entry’ (AN3), ‘Date of Entry’ [CCYYMMDD] (AN 8), and a unique
number) ‘Client Serial Number’ (N6) and must be entered in this sequence
on the clearance declaration.
Rules & Conditions of Usage:
• The LRN must be unique for each clearance.
• The LRN may not be amended.
NOR INCOM PROV SUPPL P.SUPPL OTHER
P MM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
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AL E L T
Box 1 Procedure The Procedure Category Code describes the customs procedure
Category Code under which the clearance declaration is being lodged. This code
(PCC) (15.6) coincides with the chapters on Home Use and all permissible
Customs Procedures described in the draft Customs Control Bill.
The codes are as follows:
A Home Use (including goods cleared under relief of
duties and taxes
B National and International Transit
C Transhipment procedure
D Temporary Admission procedure
E Warehousing procedure
F Stores procedure
G Tax Free Shop procedure
H Export procedure
I Temporary Export procedure
J Inward processing procedure
K Processing for Home Use procedure
L Outward Processing procedure
Notes: Notwithstanding the fact that Home Use is not a specified
customs procedure, it is nevertheless, for the sake of uniformity
administered as such on a clearance declaration
Code List: Refer to Guide for the Application of Customs Procedures
Rules & Conditions of Usage:
• Required for all declarations.
Only one PCC is permissible per clearance declaration.
• In the case of goods already cleared, a PCC can only be changed
by cancellation and substitution. Refer to rules for Substitution
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under item 20.2. PROV SUPPL P. OTHER
NORM INCOM M SUPPLM
P
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AL E L T
Box A1 District Office The district (branch) office code must be inserted. This is the place
(15.2)
Code at which release of the goods will be attained.
Operational Ref: SC-CF-04-A1 – District Office Alpha Codes
Code List: Alphabetic District Office Codes
Alpha Numeric Name
JHB 10 Johannesburg
JSA 11 O.R. Tambo
PTA 12 Pretoria
GMR 13 Germiston
KOM 14 Komatipoort
BBR 15 Beit Bridge
PSB 16 Pietersburg
LSA 17 Lanseria Airport
NSA 18 Nelspruit Airport
PIA 19 Pilansberg Airport
OUD 20 Oudtshoorn
PRL 21 Paarl
RBS 22 Roberson
STE 23 Stellenbosch
UPT 24 Upington
VRE 25 Vredendal
WOR 26 Worcester
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UPS 27 Upington Airport/Station
NAR 28 Narogas
VLD 29 Vioolsdrif
CTN 30 Cape Town
DFM 31 Cape Town Int Airport
PEZ 32 Port Elizabeth
ELN 33 East London
MOS 34 Mossel Bay
KBY 35 Kimberley
MAF 36 Mafikeng
HFV 37 Pez Inter Airport
SAL 38 Saldanha Bay
LMH 39 Lomahasha
SEZ 40 Swaziland
LSO 41 Lesotho
XTK 42 Transkei
XBS 43 Bophuthatswana
XCK 44 Ciskei
XVD 45 Venda
XGZ 46 Gazankulu
XLB 47 Lebowa
XQQ 48 Qwa-Qwa
XSN 49 Suid Ndebele
DBN 50 Durban
LBA 51 Durbna Inter Airport
PMB 52 Pietermaritzburg
RIC 53 Richards Bay
GRB 54 Groblers Bridge
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KFN 55 Kopfontein
SKH 56 Skilpadsnek
RAM 57 Ramatlabama
RIA 58 Richards Bay Airport
XKW 59 Kwazulu
BFN 60 Bloemfontein
BIA 61 Bloemfontein Airport
CLP 62 Caledonspoort
FBB 63 Ficksburg Bridge
MSB 64 Maseru Bridge
VRH 65 Van Rooyenshek
PTO 66 Post Office
QAC 67 Qachasnek
SAS 68 Sasolburg
KSB 69 Kosi Bay
WAL 70 Walvisbay
LDZ 71 Luderirz
WHK 72 Windhoek
OSK 73 Oshikangu
KAZ 74 Kazungula
MLS 77 Struben
NAM 79 Namibia
PO 80 Post Office
RGW 81 Ramokgwebana
ALX 82 Alexander Bay
MLM 8]3 Mhlumeni
UIA 84 Upington Aiirport
ZMB 87 Botswana-Zimbabwe
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MNB 88 Malawi Na Botswana
BWA 89 Botswana
MAP 90 Maputo
STM 91 Station master
BDG 92 Border Gate
JPR 93 Jeppes Reef
OSH 94 Oshoek
NRS 95 Nerston
MAH 96 Mahamba
GOL 97 Golela
MAN 98 Mananga
RSB 99 SA Reserve Bank
Rules & Conditions of Usage: Required on ALL clearance
declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box A2 Transport Denotes the unique number of the ‘master’ transport document,
(15.25) Document No. i.e. bill of lading, non-negotiable liner waybill, rail consignment
note, or air waybill. transport document which is usually a contract
of carriage entered into between the carrier and importer/exporter
is normally issued as listed below:
Mode of Transport Transport Document
Maritime (sea) Bill of Lading
Rail Freight Transit Order
Road Road Manifest
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Air Air Waybill
Mail Foreign Parcel Advice
Other Unknown
The format for transport documents is set out below:
• Maritime: The transport document number must be declared in
two parts. The first part to reflect the Master Cargo Carrier Code
(Four-digit Alpha Numeric Code) assigned by the Manifest Acquittal
System to the entity who issued the Master/Ocean Bill of Lading or
Non-Negotiable Liner Waybill or the appointed agent of the
applicable entity in the Republic. The second part will reflect the
number of the applicable transport document in terms of which the
goods were transported to the Republic. The Master Cargo Carrier
Codes can be found in the code table “Cargo Carrier.csv” on the
SARS website: www.sars.gov.za by following the path: E-
Commerce, MAS and Download of MAS Code Tables. For example
where the Master Cargo Carrier Code = “ABCD” and the Transport
Document Number = “123456” the transport document numbers
must be declared as ABCD123456.
- Where the Master Cargo Carrier Code is for example only three
characters long, a space must be left after the last character of the
mentioned code and must be declared as ABC 123456.
- In the case of containerised cargo, the transport document
number as well as the date of shipment can be obtained from the
arrival notification.
- Only one master and one house bill of lading can be entertained
on a bill of entry.
- If master and house transport documents are issued, the
particulars of the master transport document must be reflected
here and the particulars of the house transport document must be
entered in the "endorsements" field.
- If a bill of lading is not available, the particulars of the "Delivery
Order" issued by the master of the vessel must be reflected in
these fields
Air Freight:
− The first string of seven digits must be divided by 7 (3630117÷7).
To facilitate the necessary routing of release information in respect
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of air cargo to the respective cargo handler, the transport
document should be declared as follows. The first three digits to
identify the airline should be in accordance with IATA resolution
600a, which should be followed by a hyphen and then the waybill
number consisting of eight numeric numbers. The number should
be declared continuous e.g. 083-36301171. The correctness of the
eight digit numeric number must be validated according to the
IATA modulus-7 validation rule which is applied as follows:
The first string of seven digits must be divided by 7 (3630117÷7).
The eighth digit is the check digit which must be equal to the
remainder of the above division (3630117÷7).
The following codes have been allocated to NON-IATA airlines:
− ZA1 - PNEOBUS APOLLO
− ZA2 - TAAG
− ZA3 - CONGO AIRLINES
− ZA4 - AIR FOYLE LIMITED
− ZA5 - AIR CHARTER ASIA
The format of the transport document in respect of goods to be
released by NON-IATA airlines should however be in the same
format: viz. NON-IATA airline code, followed by a hyphen and then
the waybill number. The number should also be declared
continuous e.g. ZA1-12345678.
Operational Ref: SC-CF-04-A13 - Country Codes (UNLOCODE)
Rules & Usage:
Required for Sea, Air, Rail and Road modes of transportation for all
EDI import, exports and cross border transactions.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
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ADVANCED
Box A2 Transport Denotes the ‘date’ of the transport document, i.e. bill of lading,
(15.26) Document non-negotiable liner waybill, rail consignment note, or air waybill.
Date
Rules & Usage:
Required for Sea, Air, Rail and Road modes of transportation for all
EDI import, exports and cross border transactions.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box A2 Transport Denotes the place where the master transport document was
(15.27) Document issued.
issued At
Operational Ref: SC-CF-04-A13 – Country Codes
Rules & Usage:
Required for Sea, Air, Rail and Road modes of transportation for all
EDI import, exports and cross border transactions
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box A4 Assessment The date of assessment / acceptance of the original clearance
(15.3) Date declaration to be inserted as CCYYMMDD format.
Rules & Conditions of Usage:
Only required on ‘amendment’ and ‘replacement’ clearances.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
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Box 2B (1) Exporter Code The customs code number allocated to a registered exporter.
(15.16)
Rules & Usage:
Where a registered exporter is foreign based, such party is required
to be represented by an ‘Exporter’s Agent’ for the purposes of
satisfying customs requirements.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 2B (2) Supplier Code The customs code allocated to a foreign supplier with whom the
(15.17) importer has a relationship and a value determination has been
issued.
Rules & Usage:
This field is only used where a value determination number (VDN)
has been issued.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 4 Transaction A code which describes the function of a customs clearance, for
(15.4) Type example, it defines if it is an original, amended, cancelled or
replacement clearance.
Code List;
Code Description
9 Original
4 Change
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1 Cancellation SUPPL P. OTHER
5 Replace M SUPPLM
Rules & Conditions of Usage:
Required for all declarations.
NORM INCOM PROV
P
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box “For Original This number indicates the unique reference of the original clearance
declaration to which the amendment, replacement or cancellation
official Movement clearance refers. The number must be entered in the following
sequence and format - Office of Entry (AN3) Date (CCYYMMDD) (N8)
Use” Reference Number (N7).
(15.5) No, (MRN)
Rules & Conditions of Usage:
This field must be declared. It is used in conjunction with ‘transaction
types’ 1 and 4 to reference the original clearance being amended
(changed) or cancelled.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 5 Total Lines Denotes the total number of line items on a clearance declaration.
(15.8) Line items are numbered consecutively and the total number of line
items per clearance declaration may not exceed 9999.
Rules & Usage:
Required for all declarations.
NORM INCOM PROV SUPPL P. OTHER
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P M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 7 Declarant A new data field created for declarant’s own use
(15.43) Internal
Reference Rules & Usage:
Number
As required by declarant
NORM INCOM PROV SUPPL P. OTHER
P M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 8B Importer The customs code number allocated to a registered importer.
(15.15) Code
Rules & Usage:
Where a registered importer is foreign based, such party is required
to be represented by an ‘Importer’s Agent’ for the purposes of
satisfying customs requirements
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 8C / VAT Denotes the importer/exporter’s VAT Registration number with
SARS.
2C Registration
Rules & Usage: Where an importer or exporter is eligible as a VAT
(15.24) No, registrant with SARS, the VAT Registration Number he/she receives
upon registration must be utilised on all import and/or export
customs clearances. Where a VAT Registration No. appears on an
import or export declaration, the declarant must also insert the
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appropriate code in the VAT Indicator field
NORM INCOM PROV SUPPL P. OTHER
P M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 12 CIF&C Value Denotes the cost, insurance, freight and commission related to the
(19.1) consignment being declared. Expressed in ZA Rands only, no cents.
Rules & Usage:
Required for all import declarations, including BLNS import
declarations. Note: When cancelling a clearance declaration, the
CIF&C must be blank.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 13A Invoice Denotes the number of a commercial invoice.
(17.1) Number
Rules & Usage:
Required for all import declarations except cancellation
Currently not required for export clearances
In instances where no invoice is available, the declarant must insert:
NO INVOICE NUMBER in this field
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 13A Invoice Date Denotes the date of a commercial invoice. Must be expressed in the
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(17.2) following format – CCYYMMDD.
Rules & Usage:
Required for all import declarations except cancellation. Currently
not required for export clearances.
In instances where no invoice is available and the declarant inserts
“NO INVOICE NUMBER” in the
‘Invoice field’, this field must then be left blank.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 14 Agent Code The customs code number allocated to a licensed clearing agent or
(15.7) broker, or an importer/exporter making customs clearance in his/her
own capacity must be inserted in this field. Where a registered
importer or exporter is foreign based, such party is required to be
represented by an ‘Importers/Exporters Agent’ for the purposes of
satisfying customs requirements.
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
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Box 15 Country of Denotes the code of the country from which the goods are
(15.9) Export consigned to the Republic. The country of export is the country
from which the goods are first despatched as a direct result of the
importer's order. The country of export must not be confused
with the "place" of export, as defined in Section 66(I) (e) of the
Act
Operational Ref; SC-CF-04-A13 - Country Codes (UNLOCODE)
Code List: UNLOCODE (Country Codes)
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 17 Country of Denotes the country code where the importer or customs
(15.10) Destination warehouse is located
Operational Ref; SC-CF-04-A13 - Country Codes (UNLOCODE)
Code List: UNLOCODE (Country Codes)
Rules & Usage: When applying the International Transit
procedure (B21 or 22) then the country of destination cannot be
ZA.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 18 Transport Denotes name of a vessel, or road vehicle.
(15.28) Name
• Maritime Transport
• - The first nine (9) characters must contain the Ship's Radio Call
Sign, followed by the name of the vessel.
Road Transport - Characters 1 - 10 must contain the Load Carrying
Vehicle or Horse registration number, characters 11 - 20 the
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Trailer 1 registration number and characters 21 - 30 must contain
the Trailer 2 registration number. Should any one of these
registration numbers not be required for a particular entry, that
Registration Number must be space-filled.
Rules & Usage:
Required on all declarations where the Transport Code = 1 or 3.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 18 Voyage / Denotes the flight number and date, or the ship name and voyage
(15.29) Flight No number must be entered here if the goods were transported by
air or sea, respectively
Rules & Usage:
Required on all declarations where the Transport Code = 1 or 4.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 18 Departure Denotes the arrival date for a flight. Must be inserted in the
(15.30)
Date / Flight following format – CCYYMMDD.
Date Rules & Usage:
Required for declarations where the Transport Code = 4.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
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Box 18 Date of Denotes the arrival date for means of transport other than air.
(15.31) Arrival Must be inserted in the following format – CCYYMMDD
Rules & Usage:
Required on import declarations where the Transport Code = 1 or
3. Not applicable to international export and export cross border
transactions
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
AL E L T
Box 25 Transport Denotes the mode of transport conveying the imported goods or
(15.21) Code goods to be exported
Code Description
0 Transport mode not specified (unknown –other)
1 Maritime
2 Rail
3 Road
4 Air
5 Mail
6 Multimodal transport (not used by SA)
7 Fixed transport installation (pipeline, power lines)
8 Inland water transport (not used by SA))
9 Transport mode not applicable
Rules & Usage:
Required for all declarations.
NORM INCOM PROV SUPPL P. OTHER
P
M SUPPLM
ORIGIN AMEND REPLAC CANCE IMPORT EXPOR
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