ADVANCED
Act)
Goods described in
edule 4 of home
consumption shall
be admitted under
rebate of duties,
fuel levy or Road
Accident Fund levy.
(Chapter 8 of the
Customs Control Act
– except in respect
of fuel levy and RAF
which remains in
the old Act)
75 Specific rebates, 434 to Chapter 19 – Customs Control Act
drawbacks and 452 Home use
refunds of duty processing
procedure
62 to 78 Chapter 4 – refund Refunds and
and drawback Drawbacks will now
be covered in
Chapter 4 of the
Customs Duty Act
76 General Refunds in 62 to 78 Chapter 4 – refund Refunds and
respect of imported and drawback Drawbacks will now
goods, excisable be covered in
goods Chapter 4 of the
Customs Duty Act
Set-off 77 Set-off of certain 75 Set-off of refund A licensee of a
amounts
or drawback Customs and Excise
against amount warehouse who, in
owing terms of the rules, is
permitted to pay
any duty monthly or
quarterly.
Chapter XA 77A Definitions 824 General provisions Customs Control
Act, Chapter 37,
Part 1
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77B Persons who may 839 Administrative Customs Control
appeal appeals Act, Chapter 37 Part
3
77C Submission of appeal 841
How and when to Customs Control
appeal Act, Chapter 37 Part
3
77D Request for reasons 842 Time within which Customs Control
and time within which
a request and appeal appeals must be Act, Chapter 37,
must be considered
decided Part 3
77E Appointment and 843 Appeal Customs Control
function of appeal committees Act, Chapter 37,
committee Part 3
77F Decision of 833 Reconsideration of Customs Control
Commissioner and decisions by Act, Chapter 37,
Committee Commissioner Part 2
834
Reconsideration of
decisions by
Supervisors
77G Obligation to pay 41 Underpayment of Customs Duty Act
amount demanded duty
46
Recovery of
47
administrative
penalty
Interest on
outstanding
administrative
penalty
48 Underpayment of
interest for
administrative
penalty
77H Rules 845 Rules to facilitate Customs Control
implementation of Act, Chapter 37,
this Part Part 3
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77I Alternative Dispute 846 to Alternative Customs Control Act
Resolution 850
Dispute Resolution Chapter 37, Part 4
Part C Settlement
77J to P Disputes of 851 to Settlement of Customs Control Act
862 disputes
Chapter 37, Part 5 -
Settlement of
dispute, definitions
and procedures
Importers have the
right to administer
judicial proceeding
against an Officer if
they believe
Customs duties
have been
incorrectly
calculated
1 Interpretation Customs Duty Act
25(7)(b) Customs Duty Act:
Grounds for
procedure for
suspension or
withdrawal of duty
deferment benefit –
if the Customs
authority decides to
suspend or
withdraw a
deferment benefit,
the Customs
authority must:
In the notification
draw the persons
attention to the fact
that an appeal may
be lodged against
the decision in
terms of Part 3 of
Chapter 37 of
Customs Control Act
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Also refer: Customs
Duty Act sections 1,
25(7)(b), 75(2),
91(2), 92, 107, 125,
160, 189(3)(d), 208,
223(5),
Chapter XI – Customs & Excise
Penal 79 Less serious offences 888 General Category Act 91 of 1964
provisions
2 offences Customs Control
Act, Chapter 40 –
Judicial matters Part
1, offences and
penalties
80 Serious Offences 887 General Category
1 offences
Section 79 - less
serious offences
include (General
Category 2 offences
– Customs Control
Act section 888)
Involved in illegal
distillation (Excise
Duty Act 91 of
1964)
Poses as a Customs
officer (Customs
Control Act section
888 (b))
Resist/obstruct a
Customs officer
from executing his
duty (Customs
Control Act section
888(a))
Prevent the arrest
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of a person who has
committed a
Customs offence
(Customs Control
Act section 888(a))
Serious offences –
(Category 1
offences) – Customs
Control Act section
887) include;
Possessing and
trading in illicit
goods (section
887(1)(j)
Manufacturer and a
dealer without a
license to operate
(Customs Control
Act section 666 in
respect of imported
and exported
goods;
Excisable goods will
remain in the 1964
Act. Provision has
now also been
made for offences
relating to
registration and
accreditation in that
Chapters in the
Customs Control Act
and in terms of
section 887(1)(o))
Modify and dilute
methylated spirits
before sales (Excise
Duty Act 1964)
Remove a “state
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lock” and seal
(Customs Control
Act section
887(1)(i))
Destroy goods to
prevent seizure
(Customs Control
Act section 887(1)(j)
Forge or in the
process of forging
import export
documents
Improper use of
license
Receive a refund
which you are not
entitled to
Attempt to bribe a
Customs officer
The power of
Customs to charge
penalties for false
documentation and
Declarations. (CCA,
section 890, 892)
94 Recovery of penalties 46 Recovery of Recovery of
by process of law
administrative penalties by process
95 Jurisdiction of Courts 216
penalty of law (section 94 of
222
C&E Act 1964;
Customs Duty Act
Additional Customs Duty Act
punitive powers of
Courts in criminal
proceedings
Jurisdiction of Customs Duty Act
Magistrate’s Court
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899 Jurisdiction of Customs Control act
Magistrate’s Court
96 Notice of action and 895
period for bringing Further actions Customs Control Act
action
arising from this
Act and special
procedures for
debt collection
through civil
processes
220 Civil action arising Customs Duty Act
from this Act
Master, container
Chapter XII – 97 operator or pilot may Master, container
General – appoint agent
Appointment operator or pilot
of agent /
container may at his own risk
operators and
liabilities appoint an agent to
perform any Act in
all respect and
purposes deemed
to be the Act of the
master, container
operator or pilot
provided the
personal
attendance may be
demanded by the
Controller. (See also
893 – 894 of
Customs Control
Act)
98 Liability of principal 893 Liability of Customs Control Act
for acts of agent
registered agents
894
and of persons
managing juristic
entities
Liability of Customs Control Act
ordinary
employees of
juristic entities
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Liability of 99 Liability of agent for Liability for agent
Agent
obligations on for obligations
principal imposed on
principal (Sections
893, 894 of the
Customs Control
Act)
100 Agent may be called
upon to produce
written authority
99A Consultant and agent
not being clearing
agent required to
register
Inspection 101 Business accounts, 179 Keeping of Customs Control
documents information
documents, etc. to be respect t in Act: Any business in
clearance
available for declarations of the Republic shall
inspection keep books,
accounts and
documents relating
to all transactions
for period as may
be prescribed by
the Commissioner.
102 Sellers of goods to 60(b) Rules to facilitate Customs Duty Act:
produce proof of
payment of duty application of this Sellers of goods to
Chapter produce proof of
payment of duty –
receipts of other
documents and
other evidence that
may be used as
proof of payment of
duties and other
amounts payable.
103 Liability of company 893 Liability of Customs Control Act
partnership etc
registered agents
and of persons
managing juristic
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entities
894 Liability of Customs Control Act
ordinary
employees of
juristic entities
Liability of
company,
partnership etc For
the purposes of this
Act any reference to
a person shall be
deemed to include a
reference to a
company, close
corporation, co-
operative society,
firm, partnership,
statutory body or
club, and in the
event of a
contravention of or
non-compliance
with this Act or the
incurring of any
liability under this
Act by any
company, close
corporation, co-
operative society,
firm, partnership,
statutory body or
club any person
having the
management of any
premises or
business in or in
connection with
which the
contravention or
non-compliance
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took place or the
liability was
incurred may be
charged with the
relevant offence
and shall be liable
to any penalties
provided therefore
and shall be liable in
respect of any
liability so incurred.
105 Interest on 701 Interest on Customs Control Act
outstanding
outstanding amounts amounts
45 Interest on Customs Duty Act
outstanding duty
Samples 106 Samples 512 to Chapter 23 – Customs Control Act
517 Access to and – see also Section
sampling of goods 724 for sampling of
goods by Customs
whether or not as
part of an
inspection
724 Sampling of Goods Any Officer may
take without
payment
manufactured or
partly
manufactured
goods samples for
examination or
ascertaining of
duties payable or
for such other
purpose as
prescribed by the
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Commissioner.
Expenses 107 Expenses of landing, 573 Recovery of Customs Control Act
examination,
weighing, analysis etc expenses for
removal of goods
to State
Warehouses
583 Recovery of
expenses for
removal of goods
923 Liability for
damage, loss or
expenses
109 Destruction of goods 560 – 567 Abandonment of Customs Control
and detention of goods to Act, Chapter 26
ships or vehicles Commissioner and
destruction of
goods under
customs
supervision
754 - 761 Detention of Customs Control
goods Act, Chapter 34,
Part 1
In terms of the
definition of goods,
paragraph (e) any
vessel, aircraft,
locomotive, railway
carriage or other
means of transport,
whether or not used
in the transport of
goods is used for
the transport of
goods or travellers
are regarded as
“goods”
Prohibition Upon classification
and requirements need
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restrictions – to be determined if
Customs to there are any
act as agents restrictions or need
on behalf of for permits, i.e.
other Health certificates
departments etc
113 Chapter 35 – Customs Control Act
Prohibited,
Restricted and
sectorally,
controlled goods
772 – 773 Definition and
and 774 – 782 purpose of this
Chapter
783 – 791
Prohibitions Prohibited Goods Customs Control
restriction Act, Chapter 35,
Part 1
Restricted Goods Customs Control
Act, Chapter 35,
Part 2
792 – 799 Sectorally Customs Control
controlled goods Act, Chapter 35,
Part 3
Customs’ to
power or Refer section 1 read
search with section 792 to
seize see what sectorally
controlled goods are
– read with
footnotes 449 and
450
Counterfeit goods
will be seized and
detained if they are;
(See Chapter 36 of
Customs Control Act
i.r.o. of Counterfeit
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goods)
under Customs
control
transit goods
passing through the
Republic
goods found in the
area of control of
any Customs
controller
No compensation
will be paid for any
loss or damage to
any goods seized as
counterfeit goods
113A Powers and duties of Keeping of
officers in connection information in
Retention of 101 with counterfeit respect of
documents goods clearance
for inspection declarations
All documents utilized 179
for customs purposes
must be retained for
post-audit inspection
114 Duty constitutes a 26 Duty constitutes Customs Duty Act
debt to the state debt to
Commissioner for
credit of National
Revenue Fund
118 Delegation of powers 18 Delegation by Minister may
and assignment of Minister
Application of 120 duties appoint
south African
Customs Rules and regulations Commissioner to
Rules and
administer the Act
The Commissioner
shall prescribe by
rule and the
Commissioner shall
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Regulations make rules
according to the
rights conferred
upon him by Sec
120. The rules will
include and regulate
various Customs
obligations:
Prescribing the
powers and duties
of officers
What shall be added
or substituted to an
existing regulation
What documents to
submit (and format
of documents)
when dealing with
Customs or when
registering
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,
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exportation, entry
(clearance) of goods
and payment of
Customs and Excise
duties
EACH CHAPTER OF
THE CUSTOMS
CONTROL ACT AND
MOST CHAPTERS OF
THE CUSTOMS DUTY
ACT PROVIDES FOR
RULES TO BE MADE
UNDER THAT
CHAPTER
Short title – 122 Short title and 944 Short title and This Act is called the
The Customs commencement
and excise Act commencement Customs Control
91 of 1964
Act, 2013, and takes
effect on a date
determined by the
President by
proclamation in the
Gazette, subject to
subsection (20 and
section 943
229 Short title and Customs Duty Act:
commencement This Act is called the
Customs Duty Act,
2014, and takes
effect on the date
on which the
Customs Control Act
takes effect in terms
of section 944(1) of
that Act
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Additional Material on the Customs Clearance Process in the Southern African Customs Union
Overview of Customs Procedures
All commercial goods imported into South Africa must be declared and accepted by the South
African Revenue Services (SARS) (Customs) in order to be released for home use.
The general customs procedures are:
1. Electronic or manual submission of the clearance declaration by customs broker or
importer/exporter
2. Assessment and payment of duty
3. Release of goods
Upon arrival the declarant (importer of his/her customs broker) must submit an import
clearance declaration with supporting documents to the Customs administration where the
goods are to be cleared. The Customs clearance declaration is generally accepted by the
Customs administration (Botswana United Revenue Service (BURS), Lesotho Revenue Authority
(LRA), Namibia Ministry of Finance (MOF), South African Revenue Service (SARS) Customs,
Swaziland Revenue Authority (SRA) Customs). The import clearance declaration is generally
accepted and the goods are released by Customs if it satisfies the required formalities, but
Customs officers may also conduct a documentary examination or physical inspection of
imported goods before accepting the customs clearance declaration.
Customs clearance declaration (previously called bills of entry) are submitted (lodged)
electronically or manually. Customs declarations (Single Administrative Documents (SAD))
forms are available on the websites of the Customs administrations for example on the SARS
website under “Forms”. If the forms are amended they are amended by rule and they may be
downloaded at the path www.sars.gov.za / Legal and Policy / Secondary Legislation / Rule
Amendments. The old Customs Bills of Entry (Clearance declaration forms) (DA 500’s, etc and
CE 500’s in the BLNS Countries) were deleted with effect from 1 October 2006 and replaced by
the international SAD forms that reflect the United Nations lay-out. Download Notice 961 dated
29 September 2006 which was published in Government Gazette 29257. The forms are on
pages 32 to 48. NOTE: Some of these forms may have been amended but you will always get
the latest forms on the SARS website under “Forms”. Hard copies are available in the
Jacobsen’s publication “Rules/Prohibited and Restricted Imports and Exports/Guide to
Classification”. This publication is a lose-leaf publication which is published by LexisNexis in
Durban South Africa. The forms are in the Schedule to the Rules.
The SARS Manual titled “SC-CF - Completion of declarations – External
Manual17December2013.pdf” describes the completion and presentation of Customs
declarations when:
i. Goods are imported into South Africa;
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ii. Removed in bond/transit;
iii. Exported from the local market or ex warehouse; and
iv. When goods are moved between South Africa and the BLNS Countries (Botswana,
Lesotho Namibia and Swaziland)- in other word between the SACU Countries.
The purpose of the manual “SC-CF - Completion of declarations – External
Manual17December2013.pdf” is to ensure the uniform implementation of Customs procedures
in the Customs declaration process.
The manual combines the attributes of previously separate manuals accommodating import,
export and cross border requirements.
The manual provides the description of data elements as required for Customs Procedure
Codes (CPC).
The manual deals with the completion of the form SAD 500 which have been introduced in
South Africa with effect from the 1st of October 2006 and the following forms which should be
used with the SAD 500:
Number Title
SAD 500 Customs Declaration Form
SAD 501 Customs Declaration Form (Continuation Sheet)
SAD 502 Customs Declaration Form (Transit Control)
SAD 503 Customs Declaration Form
SAD 504 Voucher of Correction: Bill of Entry (direct)
SAD 505 Customs Declaration Form (Bond Control)
SAD 506 Continuation Sheet: Bill of Entry (direct)
SAD 507 Additional Information / Produced Document
SAD 514 Voucher of Correction: Bill of Entry (direct) Transfer of Liability
SAD 551 Continuation Sheet: Bill of Entry Export
SAD 554 Voucher of Correction: Bill of Entry Export
SAD 601 Continuation Sheet: Bill of Entry (ex-warehouse) Imported Goods
SAD 604 Voucher of Correction: Bill of Entry (ex-warehouse) Imported Goods
Once Customs have determined that the goods comply with the Customs legislation (Customs
and Excise Act, 1964, Chapter V and the Rules soon to be replaced by the Customs Control Act,
2014 (Act 31 of 2014), Chapters 4, 7 and 8 to 20 and the Customs Duty Act, 2014 (Act 30 of
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2014), the importer or his customs broker pays the applicable customs duties or enter the
goods in accordance with the relevant Customs procedure whereafter Customs will release the
goods. Some goods are either prohibited or restricted and may not be imported without a
permit or certificate. Customs will act as an agent and detain these goods for the relevant
government department (agency).
Hard copies are released by a stamped “release copy” while the clearer must print a copy of the
electronic release document to obtain release. The release copy confirms that the goods have
been properly cleared.
NOTE:
The following relates to the importation of Prohibited and Restricted Goods and relates to South
Africa only as the BLNS Countries apply their own legislation relating to control of imports and
exports:
The importation or exportation of certain goods are either prohibited or restricted.
The main difference between prohibitions and restrictions is that:
prohibited goods are never allowed to enter or exit South Africa
restricted goods are allowed to enter or exit South Africa only in certain circumstances
or under certain conditions, for example on production of a permit, certificate or letter
of authority from the relevant government department, institution or body.
The South African Customs Administration (SARS Customs) administers certain prohibitions or
restrictions in terms of section 113(8)(a) of the Customs and Excise Act, 1964 on behalf of a
number of government departments, institutions or bodies, for example the National
Department of Agriculture, the South African Bureau of Standards (SABS), the South African
Reserve Bank (SARB), to name a few.1
Prohibitions and restrictions are not limited to goods carried by travellers, but are applicable on
all modes of transport (road, rail, air, sea, post or other). This means that products subject to
any prohibitions or restrictions will be subject to those no matter in what form of package or
packaging they are imported or exported.
The prohibitions and restrictions from all different government departments, institutions or
bodies are incorporated in the Consolidated Lists of Prohibited and Restricted Imports and
Exports, which are published on the SARS website for ease of reference. Subscribers can also
1 The Customs and Excise Act, 1964 (Act 91 of 1964) will soon be repeal as far as Customs-related provisions is concerned and
then the Customs Control Act, 2014 (Act 31 of 2014)(assented to in Notice 582 of 23 July 2014 published in Gazette 37862) and
the Customs Duty Act, 2014 (Act 30 of 2014)(assented to in Notice 552 of 10 July 2014 which was published in Gazette 37821).
Chapter 35 of the Customs Control Act, 2014 (Act 31 of 2014)(sections 772 to 802) is titled “Prohibited, Restricted and
Sectorally Controlled Goods”. Chapter 36 of the Customs Control Act, 2014 (sections 803 to 823) is titled “Counterfeit Goods”.
(Refer to section 944 of the Customs Control Act, 2014 and to section 229 of the Customs Duty Act, 2014 for more information
on the effective dates of the new Customs legislation in South Africa).
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purchase a loose-leaf publication titled Jacobsens Customs and Excise Rules / Prohibited Goods
Index /Customs Declaration Manual” published by LexisNexis South Africa.
The Consolidated Lists of Prohibited and Restricted Imports and Exports are two separate
publications. Each publication is categorised according to the tariff structure of the Harmonised
Commodity Coding and Description System – commonly known as the HS Tariff or Tariff Book
whereby goods are classified upon importation or exportation. LexisNexis also publish a loose-
leaf publication titled “Jacobsens Harmonized Customs Tariff” as well as an online version at
http://new.jacobsens.co.za/ . The Jacobsens and South African Harmonized Customs Tariff is
the Common External Tariff of all the Southern African Customs Union (SACU) Countries and is
therefore also used by importers, exporters and customs brokers in Botswana, Lesotho,
Namibia and Swaziland.
Download the Consolidated List of Prohibited and Restricted Exports from the SARS website.
Download the Consolidated List of Prohibited and Restricted Imports from the SARS website.
Examples of prohibited goods:
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 – see below)
Unlawful reproductions of any works subject to copyright
Prison-made and penitentiary-made goods
Examples of restricted goods:
Currency: South African bank notes in excess of R25 000, gold coins, coin and stamp
collections and unprocessed gold.
Endangered plants and animals: Species of plants or animals that are listed as
endangered, whether they are alive or dead. The restriction includes any parts of or
articles made from them.
Food, plants, animals and biological goods: All plants and plant products, such as seeds,
flowers, fruit, honey, margarine and vegetable oils. All animals, birds, poultry and
products thereof, for example, dairy products, butter and eggs.
Medicines: Travellers are allowed to bring in no more than three months’ supply of
pharmaceutical drugs and medicines for their personal use. All other pharmaceutical
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drugs and medicines have to be declared and have to be accompanied by a letter or
certified prescription from a registered physician.
Counterfeit goods
One of the main purposes of the Counterfeit Goods Act, 1997 (Act No. 37 of 1997) is to prevent
the release of counterfeit goods into the local market of South Africa.
SARS officials may, in terms of section 113A of the Customs and Excise Act, 19642, detain any
goods upon importation into South Africa to ascertain whether the goods are indeed
counterfeit goods as contemplated in the Counterfeit Goods Act, 1997. These actions are
carried out on behalf of the Department of Trade and Industry under whose authority the
Counterfeit Goods Act, 1997 is administered (as provided for in section 15(1) of the Counterfeit
Goods Act, 1997).
The following actions or goods are prohibited and will be included in ascertaining whether
actions/goods are complying with the requirements contemplated in the Counterfeit Goods Act,
1997 or not:
Being in possession of or having control over counterfeit goods for the purpose of dealing
therein;
Manufacturing, producing or making of counterfeit goods, including the keeping, storing
or packing thereof, other than for private and domestic use;
Counterfeit goods being exposed for sale or being sold, hired out, bartered or
exchanged;
Counterfeit goods being exhibited in public for purposes of trade;
Counterfeit goods being distributed for trade or other purposes;
Counterfeit goods being imported into or through or exported from South Africa; or
The act of dealing in counterfeit or suspected counterfeit goods.
Section 15(1) of the Counterfeit Goods Act, 1997 entitles an owner of intellectual property to
apply to the SARS Commissioner to seize and detain goods incorporating specific intellectual
property rights during a particular period and calculate the infringement that might exist in
terms thereof, or assist with the protection of that right for that period. This application is
referred to as a Section 15 Application and must be forwarded to the National Coordinator:
Counterfeit Goods, Lehale La SARS, 299 Bronkhorst Street, Niew Muckleneuk, Pretoria.
Intellectual property rights are defined in section 1 of the Counterfeit Goods Act, 1997 and
include goods containing trademarks, copyright or specific marks regulated under the Trade
Marks Act, 1993, the Copyright Act, 1978 or the Merchandise Marks Act, 1941, respectively.
2 Refer to section 36 of the Customs Control Act, 2014 (sections 803 to 823) for the new Customs-related provisions regarding
the importation of Counterfeit Goods into South Africa.
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Source: SARS website page titled Prohibited, Restricted and Counterfeit Goods
Customs Regimes
The following supporting documents should accompany the Customs Clearance declaration:
Customs and Excise Act 91 of 1964, section Customs Control Act 31 of 2014, section 176
39
Transport document or such other A transport document that has been issued in
document in lieu thereof as may be respect of the goods
approved by the Commissioner
Invoices as prescribed Invoice issued in respect of the goods by the
person who – (i) exports the goods to or from the
Republic; or (ii) supplied the goods that are
exported to or from the Republic
Shippers statement of expenses incurred by
him
Copy of the confirmation of sale or other
contract of purchase and sale
Importers written clearing instructions In the case of a clearance through a customs
(unless exempted by rule); and broker, the clearance instruction of the principal
Such other documents relating to such Any other documents as may be required in
goods as the Controller may require in each terms of another provision of this Act (Customs
case and answer all such questions relating Control Act, 2014), or the rules, a tax levying Act
to such goods as may be put to him by the or other applicable legislation for the clearance
Controller, and of goods generally or for the specific purpose for
which the goods are cleared
Furnish in such manner as the
Commissioner may determine such
information regarding the tariff
classification of such goods as the
Commissioner may require (for example
supplier’s literature)
The provisions of section 38(1)(a) to the Customs and Excise Act 91 of 1964 read: “Every
importer of goods shall within seven days of the date on which such goods are, in terms of
section 10 deemed to have been imported, except in respect of goods in a container depot as
provided for in section 43(1)(a) or within such time as the Commissioner may prescribe by rule
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in respect of any means of carriage or any person having control thereof after landing, make
due entry of those goods as contemplated in section 39.”
The provisions of section 90(1) to the Customs Control Act 31 of 2014 “a clearance declaration
meeting the requirements of section 171(a) to (d) must, subject to subsections (2) and (3) and
section 908, be submitted to the Customs authority“
“ … within three working days of arrival3 ..”
Any entry made under the Customs and Excise Act 91 of 1964 must be “due entry” and in
respect of imported goods may be for many purposes, for instance removal in bond
(section 18(5)), warehousing (section 20(1)(b)), home consumption (sections 45 and 47(1))
including entry under rebate (section 75(9)) and bill of entry sight for the purposes of
section 44(5) (sections 42 and 44(9)).
Section 172 of the Customs Control Act, 2014 deals with the validity of clearance declarations
and should be read with section 167 which is titled “Contents of clearance declarations” and
deals with the information which is required on the official form for clearance declarations.
In terms of the proviso to section 38(1) (i) to (iv) of the Customs and Excise Act, 91 of 1964, the
goods listed in the five subparagraphs need not be entered in the prescribed form, subject to
the permission of the Controller.
The list includes containers temporarily imported; human remains; goods which in the opinion
of the Commissioner are of no commercial value; goods of a value for duty purposes not
exceeding R500, and on which no duty is payable in terms of Schedule 1.
Section 91 of the Customs Control Act 2014 is titled “Certain categories of imported goods
excluded from clearance requirements”. 4
The SARS Customs Modernization programme began in 2006.
Under Release 1 of the Customs Modernisation Programme in South Africa “Purpose Codes”
which were published in the Schedule to the Customs and Excise Rules (that is the rules to the
Customs and Excise Act 91 of 1964) was replaced by Procedure Category Codes (PCC), Customs
Procedure Codes (CPC) and Procedure Measure Codes.
The Procedure Category Code Describes the Customs Procedure (as per Revised Kyoto
Convention and the Customs Control Act 2014 (Act 31 of 2014)) under which the clearance is
being lodged. The codes are as follows:
A Home Use (including goods cleared under relief of duties and taxes)
3 Section 2 of the Customs Control Act, 2014 (Act 31 of 2014) determines when goods “arrive”.
4 Customs Control Act, 2014 (Act 31 of 2014), section 91, Notice 582 of 23 July 2014, Government Gazette 37862, pages 182,
184 and 186.
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B National and International Transit procedure
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
Procedure Category Codes (PCC’s) are required for all customs 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.
Each procedure category has a number of possible procedure code combinations. The
“previous procedure codes” (PPC) specify the immediate state of goods at time of clearance.
Consult the SARS Guide to the Application of Customs procedures for more information.
Goods can be entered under one of the Customs procedures below. Prior to Customs
Modernisation Release 1 in South Africa the goods were entered in accordance with Customs
purpose codes which were listed in a schedule to the Customs and Excise Rules. Under Release
1 of Customs Modernisation in South Africa in November 2010 the purpose codes were
converted to “Customs Procedure Codes”. The procedure codes are no longer published in the
Customs and Excise Rules but are now published on the SARS website in tabular form.
The table below is derived from an Excel worksheet titled “Procedure Codes” and describes
various permissible scenarios or combinations that may occur concerning the clearance of
goods.
The table below is the latest official version which has been downloaded from the SARS
Customs website www.sars.gov.za and is effective from 17 December 2013. It is titled “Customs
External CPC Combination Matrix”. (See next page)
Customs Procedure Code (CPC) COMBINATION MATRIX
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EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
Home use, including goods IMP
intended for 'home use' for which
there is a relief of duties and taxes – IMP
A Chapter 8 of the Customs Control Act IMP
2014 (Act31 of 2014 IMP
Clearance of 'ordinary levy' goods for IMP
A 10 'Home Use', destined for South Africa IMP
and BLNS countries IMP
Home Use' of 'ordinary levy' goods IMP
A 10 00 --- simultaneously dispatched to BLNS OL
countries
Home Use' of 'ordinary levy' goods
A 10 20 --- previously moved under 'National
Transit', dispatched to BLNS countries OL
Home Use' of 'ordinary levy' goods
previously entered under the
A 10 40 --- 'Warehousing' procedure XOL
Home Use' of 'ordinary levy' goods
previously subject to a change of
ownership under the 'Warehouse'
A 10 41 --- procedure XOL
Clearance of 'ordinary levy' goods for
A 10 42 Home Use originally entered for XOL
warehouse-for-export
Home Use' of 'ordinary levy' goods
previously entered under the
'Warehousing' procedure,previously re-
A 10 44 --- warehoused under the warehouse XOL
procedure
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A 10 48 Clearance of WE goods for ‘ordinary IMP
A 11 levy’ previously subject to IMP
‘change of ownership’ or ‘re- XOL
A 11 00 --- wClaeraerhaonucseinogf’ goods for Home Use IMP
A 11 20 --- aHnodmfereeUcsiercuolfatigoonods, on imported IMP
A 11 40 --- goods including goods destined to the DP IMP
BLNS
A 11 41 Home Use' of goods previously IMP
moved under the 'National Transit' DP
HproomceeduUrese' of goods, previously
placed under the 'Warehousing' XDP
HproomceedurUese' of imported goods
previously subject to a change of
ownership under the 'Warehouse' XDP
procedure
A 11 42 Clearance for Home Use of XDP IMP
goods originally entered for
warehouse-forexport IMP
Home Use' of goods, previouslyre-
IMP
A 11 44 --- warehoused under the warehouse XDP CCAi
CCAi
procedure IMP
A 11 48 Clearance for Home Use of WE XDP
goods previously subject to
“change of
A 12 Colweanrearnshceipf”oorrH“orem-ewaUrseehaonudsinpga”yment
of VAT, of free circulation goods
A 12 00 --- arriving from a BLNS country
Home Use' and payment of VAT,
on goods received from the BLNS IM4
cColeuanrtarniecse for 'Home Use' and free
A 13 circulation of warranty replacement
goods
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Insert: Home Use' and release into free
Schedule
A 13 00 4 circulation of replacement goods GR IMP
IRnesbeartte: Home Use' and release into free
Schedule circulation of replacement goods,
4 previously underthe National Transit
procedure
A 13 20 Rebate GR IMP
IItnesmert: Home Use' and release into free
Schedule circulation of replacement
A 13 40 4 goods, previously cleared under the IMP
Rebate
warehouse procedure
Item XGR
Insert: Home Use' and release into free
Schedule circulation of replacement goods,
4 previously subject to a change of
Rebate ownership under the 'Warehouse'
A 13 41 Item procedure XGR IMP
Insert: Clearance for Home Use of
A 13 42 Schedule warranty replacement goods XGR IMP
I4nseRrte:bate oHroimgienallyUesen'teraenddforrwelaeraesheoiunsteo-fofrre-e
Schedule circulation of replacement goods,
4 previously re-warehousedunder the
warehouse procedure
A 13 44 Rebate XGR IMP
Item Clearance for Home Use of WE goods,
Insert:
13 48 Schedule as warranty replacement goods,
A 4 Rebate previously subject to “change of XGR IMP
Item oCwleanrearnshceipf”oorr'H“roem-weaureseh'ouunsdinegr”'relief
A 14 of duties and taxes' for specific IMP
conditions as provided for under
Schedule 4
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Insert: Home use' under 'relief of dutiesand
Schedule taxes' for specific conditions as
A 14 00 4 provided for under Schedule 4 GR IMP
Rebate
IItnesmert: Home use' under 'relief of dutiesand
Schedule taxes' for specific conditions as
provided for under Schedule 4
4 previously cleared under the national
Rebate
transit procedure
A 14 20 Item GR IMP
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
Insert: Home Use' of goods under 'relief of IMP
Schedule
duties and taxes' for specific IMP
conditions as provided for under IMP
4 Schedule 4 previously placed under IMP
A 14 40 Rebate the 'Warehousing' procedure XGR
IItnesmert: Home Use' of goods under 'relief of
Schedule duties and taxes' for specific
conditions as provided for under
4 Schedule 4 previously subject to a
A 14 41 Rebate change of ownership under the XGR
Item 'Warehouse' procedure
Insert: Clearance for Home Use under 'relief
of duties and taxes' for specific
Schedule conditions as provided for under
Schedule 4 of goods originally
4 Rebate entered for warehouse-forexport
A 14 42 Item XGR
Insert: Home Use' of goods under 'relief of
Schedule
duties and taxes' for specific
conditions as provided for under
4 Schedule 4 previously re-
Rebate warehoused under the 'Warehouse'
A 14 44 Item procedure XGR
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Insert: Clearance for Home Use of WE
Schedule
4 Rebate goods under 'relief of duties and
taxes' for specific conditions as
Item provided for under Schedule 4
A 14 48 previously subject to “change of XGR IMP
Gowoondesrshipo”ffoerre“rde-wfaorreh'uonucsoinngd”itional
A 15 abandonment' to the Commissioner IMP
for SARS
Insert:
Schedule
A 15 00 4 Abandonment of uncleared goods GR IMP
IMP
IRnesbeartte: Abandonment of goods, previously IMP
A 15 14 Schedule cleared for Home Use and relief of GR IMP
4Insert: duties and taxes
IMP
Schedule Abandonment of goods previously
IMP
4 cleared under the 'National Transit' IMP
378
A 15 20 RInesbeartte: procedure GR
Abandonment of goods previously
Schedule cleared under the 'Temporary
Admission' procedure
A 15 35 4 GR
Rebate
IItnesmert:
Schedule Abandonment of goods previously
4 cleared under the 'Warehousing'
A 15 40 procedure XGR
Rebate
IItnesmert: Abandonment of goods, previously
Schedule subject to a change of ownership
4 under the 'Warehouse' procedure
Rebate
A 15 41 XGR
Itnesmert: Clearance for ‘unconditional
A 15 42 Schedule abandonment’ of goods originally XGR
4 Rebate
Item entered for warehouse-for-export
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Insert: Abandonment of goods,previously
Schedule re-
4 warehoused under the warehouse
Rebate
A 15 44 procedure XGR IMP
TYPE
EXTENDED PROCEDURE DESCRIPTIONS Purpos IMP
PCC RPC PPC Measure Description of Customs Procedure e Code EXP
Line Line CCAi
Header item item Line item
IMP
Insert: Clearance for ‘unconditional
IMP
Schedule abandonment’ of WE goods,
previously subject to “change of IMP
4 Rebate ownership” or “re-warehousing” IMP
A 15 48 Item XGR IMP
Insert: Abandonment of goods previously IMP
Schedule
IMP
4 placed under the 'Inward Processing'
A 15 80 Rebate procedure GR
Insert: Abandonment of goods previously
placed under the 'Processing for
Schedule Home Use' procedure
A 15 85 4 GR
Rebate National and International Transit-
CHAPTER 9 of the Customs Control
B Act, 2014 (Act 31 of 2014)
B 20 Clearance for National Transit of
goods removed 'in bond' from a
'Customs controlled area' at
port/place of entry to a 'Customs
controlled area' within South Africa
National Transit of goods'removedin
bond' from port/place of arrival, to
B 20 00 --- place of destination inside South RIB
Africa, or a bonded warehouse in a
National Transit of goods'removedin
B 20 75 --- bond' from port/place of arrival, to
place of destination inside South RIB
Africa, previously cleared under the
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National Transit of goods'removedin
B 20 90 --- bond' from port/place of arrival, to IMP
place of destination inside South RIB
AClferiacraa,npcerevfioorusIlnytecrlneaatrioendaluTnradnesritthoef
goods removed 'in transit' from a
B 21 port/place of entry and exported from IMP
South Africa
B 21 00 --- International Transit of goods IMP
'removed in transit' from port/place
of arrival and exported from South RIT
CAlferaicraance for International Transit of
B 22 BLNS goods removed 'in transit' CCAe
through South Africa
International Transit of BLNS goods
B 22 00 --- 'removed in transit' through South IM8 CCAe
Africa IMP
C Transhipment – CHAPTER 11 of the
Customs Control Act, 2014 (Act 31 of
2014)
Placement of goods under the
C 30 Transhipment Procedure IMP
Placement of goods under the
C 30 00 --- Transhipment Procedure N/A IMP
D Temporary Admission – CHAPTER 12 IMP
of the Customs Control Act, 2014 (Act
31 of 2014)
Clearance for 'Home Use' and free
D 35 circulation of warranty replacement IMP
goods
Insert: Temporary Admission' of goods for
Schedule a specified purpose, in the Customs
tariff and for subsequent re-
4 exportation from South Africa
Rebate
D 35 00 Item GR IMP
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
380
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PCC RPC PPC Measure Description of Customs Procedure
Line Line Line item
Header item item Insert:
Schedule
4 Temporary Admission' of goods for
Rebate
Item subsequent re-exportation from South
D 35 20 --- Africa; previously cleared for removal IMP
D 36 under the national transit procedure GR EXP
D 36 35 --- EXP
D 37 Outright Export of goods originally CCAi
D 37 00 --- CCAi
D 38 imported under the Temporary CCAe
Not
D 38 37 available Outright Export of goods originally CCAe
D 39 imported under the 'Temporary EIG EXP
D 39 00 Temporary Admission' of goods EXP
IMP
imported from the BLNS and for
subsequent re-exportation from
TSoeumtphoArfarriyca Admission' of goods
imported from the BLNS and for IM5
subsequent re-exportation from
OSouutrtihghAtfriEcxaport of goods originally
imported under the Temporary
Admission procedure from BLNS
Outright Export of goods originally
imported from the BLNS under the
'Temporary Admission' procedure EX3
Packing material re-exportedoriginally
imported containing goods destined
for South Africa (including BLNS
as a transitional standard)
Packing material re-exportedoriginally
imported containing goods destined
for South Africa (including BLNS as a
transitional standard) EIG
E Customs Warehousing
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Clearance of goods in a Customs
E 40 warehouse under the'Warehousing' IMP
E 40 00 procedure IMP
Clearance of imported goods intoa IMP
IMP
Customs warehouse under the WH IMP
'Warehousing' procedure IMP
Clearance of importedgoods intoa IMP
Customs warehouse under the
'Warehousing' procedure previously
E 40 20 moved under the 'National Transit' WH
procedure
Clearance for Change of Ownership
of ware h ous e good s . (No
E 41 ph ys ic a l movement of goods)
Clearance for Change of Ownership
E 41 40 --- of ware h ous e good s . (No XRW
ph ys ic a l movement of goods)
Clearance for Change of Ownership
E 41 41 --- of warehouse goods, where change
of ownership occurs for a subsequent XRW
Ctilmeaerance for Change of Ownership
of warehouse goods, where goods
E 41 44 --- were previously re-warehoused XRW
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
Clearance of goods into a Customs IMP
E 42 warehouse for subsequent IMP
exportation
CfleroamranScoeuthoAffriimcaported goods into a
E 42 00 --- Customs warehouse for subsequent WE
exportation from South Africa
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Clearance of importedgoods into a
Customs warehouse for subsequent
E 42 20 --- exportation from South Africa, WE IMP
E 42 37 --- IMP
E 43 Cprleeavriaonucsely ofmoBvLeNdS gouonddserintothea IMP
E 43 40 --- IMP
E 43 41 --- Customs warehouse for subsequent IMP
E 43 42 --- IMP
exportation from South Africa WE
E 43 44 --- previously cleared for temporary IMP
E 44 IMP
Clearance for Removal of warehouse
goods, in bond, from one (1)
Customs wa r e h o u s e to an o th e r
Cu s t o m s warehouse
Clearance for Removal of goods
under the 'warehouse' procedure,
from one (1) Customs warehouse to
another Customs warehouse inside XIB
South Africa or a BLNS country
Clearance for Removal of goods
under the 'warehouse' procedure,
from one (1) Customs warehouse to
another Customs warehouse in
South Africa or BLNS country, XIB
pCrleeaviroaunsclye sfuobrjercetmtoovaal oCfhasnegceonodf
hand motor vehicles under the
warehouse procedure for export,
from a Customs warehouse in XIB
SColeuatrhanAcefricfaor toReamnoovtahlerofCugsotoomdss
under the 'warehouse' procedure,
from one (1) Customs warehouse to
another Customs warehouse in
South Africa or BLNS
country, where such goods were XIB
Clearance for Re-warehousing of
warehouse goods, previously removed
in bond from one (1) Customs
warehouse to another
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E 44 43 --- Clearance for Re-warehousing of IMP
E 45 goods under the 'warehouse' IMP
procedure, previously removed in
bond from one (1) Customs XRW
Cwlaeraerhanocuese tfooranoRtehmeroval of Excise
goods from one (1) Excise warehouse
to another Excise warehouse
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
E 45 00 --- Clearance for Removal of Excise IMP
goods from one (1) Excise warehouse
E 45 46 --- to another Excise warehouse in ZIB IMP
South Africa or BLNS country
E 45 47 --- Clearance for Removal of Excise IMP
goods from one (1) Excise warehouse
E 46 to another Excise warehouse in IMP
South Africa or BLNS country, ZIB
E 46 45 --- Cwlheaerraenctehefogrooredms owvaelreinprbeovniodusolyf IMP
E 47 Excise goods from one (1) Excise IMP
E 47 00 --- warehouse to another Excise IMP
warehouse in South Africa or BLNS ZIB
wClheearreanctehe fogroodRse-wwaerreehopurseinvgiousolyf
Excise goods, removed in bond
from one (1) Excise warehouse to
another Excise warehouse
Clearance for Re-warehousing of
Excise goods, removed in bond
from one (1) Excise warehouse to ZRW
another Excise warehouse
Clearance for change of ownership
of goods in an Excise warehouse
Clearance for change of ownership
of goods in an Excise warehouse ZRW
(no physical movement of goods)
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E 47 46 --- Clearance for change of ownership IMP
E 48 of goods which were previously
E 48 42 removed in bond from one (1) Excise ZRW IMP
warehouse to another IMP
E 48 48 Clearance for “Change of Ownership” IMP
E 48 49 or “re-warehousing” of goods,
E 49 previously declared for warehousing
aCnledareaxnpcoertfor change of ownership
of goods originally entered for XRW
wClaeraerhanocuese-ffoorr-erxep-woratrehousing of
goods previously subject to change
of
ownership, to another warehouse for XRW
Clearance for goods originally entered
for warehouse-for-export, thereafter
removed to another warehouse for XRW
re-warehousing and export
Clearance for re-warehousing of
goods imported for purposes of
warehousing for export
E 49 42 Clearance for removal of goods, XIB IMP
originally declared for warehousing for
export, from one (1) warehouse to
another
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
Clearance for removal of goods, IMP
EXP
removed in bond from one
EXP
E 49 48 warehouse to another, subsequent XIB
F
to the goods having
Stores Procedure – CHAPTER 15 of
the Customs Control Act, 2014 (Act
31 of 2014)
Clearance for supply of 'free
circulation go o d s ' cl e a r e d un d e r
F 51 th e St o r e s Procedure as supplies to
a foreign-going vessel, aircraft, or
train
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ADVANCED
F 51 00 --- Supply of 'Stores' of goods in free EXP
EAS EXP
EXP
circulation EXP
Clearance for supply of ‘locally EXP
EXP
produced excisable goods' cleared EXP
F 52 under the Stores Procedure as supplies EXP
to a foreign-going vessel, aircraft, or EXP
Supply of 'Stores' of locally EXP
F 52 00 --- manufactured 'E xc i se ’ pro d u c t s, ZES EXP
ex an Exc i s e manufacturing
Swuaprpelhyooufse'Stores' of Excise goods ex
F 52 46 --- an Excise 'Storage Warehouse’ ZES
previously re-warehoused
Supply of ‘Stores” of Excise goods ex
F 52 47 --- an Excise ‘Storage Warehouse’ ZES
previously subject to a change of
Clearance for supply of ‘imported
goods' cleared under the Stores
F 53 Procedure as supplies to a foreign-
going vessel, aircraft, or train
Supply of 'Stores' of importedgoods
F 53 40 --- placed under the 'Warehousing’ XES
procedure
Supply of 'Stores' of importedgoods
placed under the
F 53 41 --- 'Warehousing’ to procedure, XES
previously subject 'change of
Supply of 'Stores' of importedgoods
placed under the 'Warehousing’
F 53 42 --- procedure previously entered for XES
warehousing and export
Supply of 'Stores' of importedgoods
F 53 44 --- placed under the 'Warehousing’
procedure, previously re-warehoused XES
F 53 48
Clearance for supply of goods as
stores, previously re-warehoused or
having undergone a change of
ownership while under the XES
warehouse for export procedure
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ADVANCED
Tax Free Shop – CHAPTER 14 of the
G Customs Control Act, 2014 (Act 31 of
2014)
G 55 Clearance of non-free circulation
gSuopopdlsytoofagoTaoxdsFrteoeaS'hToaxpFree Shop' N/A
G 55 00 Not Supply of goods to a 'Tax Free
Shop', where goods were previously
Not subject to a ch a n g e of
G 55 41 available ow n e r s h i p th e N/A
under
warehouse procedure
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
Not Supply of goods to a 'Tax Free EXP
Shop', where goods were previously EXP
G 55 42 available placed in warehouse for purpose of N/A
Sreu-pepxplyortoaftiognoods to a 'Tax Free
Not Shop',
where goods were previously re-
G 55 44 available warehoused under the warehouse N/A
Spuropcpelyduoref Excise goods to a 'Tax
Not Free Shop', where goods were
G 55 46 available previously re-warehoused under the N/A
warehouse procedure
Supply of Excise goods to a 'Tax
Not Free Shop', where goods were
G 55 47 available previously subject to a change of N/A
ownership under the warehouse
H Export Procedure – CHAPTER 16 of
the Customs Control Act, 2014 (Act
31 of 2014)
Clearance for Outright Export of 'free
H 60 circulation goods'
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H 60 00 --- Outright Export of free circulation ELG/EIG EXP
Clearance for Outright Export of 'free
H 61 circulation goods' to the BLNS CCAe
H 61 00 --- Outright export of free circulation EX1 CCAe
CgoleoadrsantocethfoerBOLuNtSright Export of goods
in same condition as imported for
H 62 which a subsequent Specific EXP
ROeufturinghdt iesxtpoorbteofcl'aHimomede iUnstee'rgmosodosf
Insert:
H 62 11 522.02 or with intention to claim a refund EIG EXP
CunledaerranSccheedfuorle 5Outright Export of
compensating products for which a
H 63 subsequent Drawback in terms of the EXP
5th Schedule to the Customs Tariff
Insert: Outright export of 'compensating
Schedule products after 'Home Use' and Inward
Processing with the intention of
H 63 11 5 claiming a drawback under Schedule 5 ELG/EIG EXP
Drawback Clearance for Outright Export of
goods for
which a subsequent Refund &
Rebate
H 64 (i.t.o. Excise Duties, Fuel Levy, Road EXP
Insert: OAcuctirdigehntt EFuxpndort Leovyf '&locEanllvyirpornomduencetadl
Schedule 6 excisable goods', with the intention of
Rebate / claiming a rebate or refund Schedule
H 64 00 Refund Item 6 ELG EXP
Clearance for Outright Export of
H 65 uncleared goods, deemed imported, EXP
abandoned to Customs, sold by
auction, now being exported outright
from South Africa
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
__________________________________________________________________________________ 388
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ADVANCED
Header Line Line Line item
item item
Outright Export of 'uncleared goods
H 65 00 --- deemed imported i.t.o. of the Act', EXP
abandoned to Customs, sold by auction CCAe
or other means, now being exported EIG CCAe
CfrloeamraSnoceuthfoArfrricea-export of goodsthat EXP
EXP
H 66 were originally permanently imported EXP
from EXP
a BLNS country and which are
being EXP
permanentlyreturned, for whatever EXP
389
Creleaasroann,ce(efo.gr. reg-oeoxdpsortoovfegrsouopdpsltiehda,t
H 66 12 --- were originally permanently imported
H 67 from
H 67 40 --- a BLNS country and which are
being
H 67 41 --- permanentlyreturned, for whatever EX3
rCeleaasorann, ce(e.gf.or gOooudtrsightoveErxspuoprptlieodf,
goods originally placed under the
OWuatrreighhotuseexpPorortceodfurgeoods originally XE
placed under the 'Warehousing'
Outright export of goods originally
placed
under the 'Warehousing'
procedure, XE
Outright export of goods cleared
H 67 42 --- under the 'Warehousing' XE
procedure for exportation
Outright export of goods originally
placed
under the 'Warehousing' procedure,
H 67 44 --- previously moved in bond under the XE
H 67 48 C'wleaarreahnocuese'fporroceedxpuorert of goods, XE
previously re-warehoused or having
undergone a change of ownership
while under the warehouse for
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ADVANCED
Clearance for Outright Export of
H 68 ‘Excise’ goods from an Excise EXP
H 68 00 ---
H 68 46 --- CWleaarerahnocuese for Outright Export of EXP
EXP
H 68 47 --- 'Excise goods' manufactured in an ZE
Excise Warehouse EXP
I
I 75 Clearance for Outright Export of EXP
‘Excise’ goods from an Excise ZE EXP
TYPE
WCleaarreahnocuese for Outright Export of IMP
EXP
‘Excise’ goods from an Excise CCAi
Warehouse previously having ZE EXP
undergone a change of ownership CCAe
Temporary Export and Re- CCAe
IMP
importation in same state –
IMP
CHAPTER 17 of the Customs Control
Act, 2014 (Act 31 of 2014)
Clearance for temporary export for
re-imported unaltered goods for
home use
EXTENDED PROCEDURE DESCRIPTIONS Purpos
PCC RPC PPC Measure Description of Customs Procedure e Code
Line Line
Header item item Line item
Temporary export for subsequentre-
I 75 00 --- importation as unaltered goods for ELG
home use
Clearance for temporary export of
I 76 goods to the BLNS for re-imported
uTenmaltpeorreadrygoeoxdpsofrotr thoomtheeusBeLNS for
I 76 00 --- re-importation as unaltered goods for EX2
Cholemareanucsee for re-importation of goods
I 77 in same state, under the 'Temporary
Insert: ECxlepaorratn' PcerocfeodrurtheeRe-importation of
Schedule
unaltered goods for 'Home
I 77 20 4
Use', subsequent to entry under
Rebate national transit procedure, after GR
placement under the 'Temporary
__________________________________________________________________________________ 390
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ADVANCED
Insert: Re-importation of goods originally
Schedule permanently exported without having
I 77 60 4 been subjected to any process of GR IMP
Rebate
manufacture or manipulation
Insert: Re-importation of excisable goods
Schedule exported ex a Customs and Excise
I 77 68 4 warehouse GR IMP
IRnesbeartte: Re-importation for 'Home Use', after
Schedule 'Temporary Exportation' for re-
I 77 75 4 importation of goods in the same GR IMP
Rebate
state
Clearance for re-importation of goods
I 78 in same state from the BLNS, under CCAi
the 'Temporary Export' Procedure
Re-importation for 'Home Use', after
'Temporary Exportation' for re-
I 78 76 --- importation of goods in the same IM6 CCAi
state, from the BLNS IMP
J Inward Processing – CHAPTER 18 of
the Customs Control Act, 2014 (Act 31
of 2014)
Clearance of goods under theInward
J 80 Processing Procedure IMP
Insert: Placement of goods under the
J 80 00 Schedule 'Inward Processing' procedure GR IMP
Insert: Placement of goods under the
J 80 20 Schedule 'Inward Processing' procedure GR IMP
Insert: Cprleeaviroaunsclye cleoafredgouonddser tuhnedneratiotnhael
Schedule ‘Inward Processing' procedure, IMP
J 80 40 previously placed under the XGR
4Insert: C'Wleaarreahnocuesingo'fprogcoeoddusre under the
Schedule ‘Inward Processing' procedure,
J 80 41 4 previously subject to Change of XGR IMP
Ownership under the 'Warehousing'
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ADVANCED
J 80 42 Clearance for ‘inward processing’ XGR IMP
of goods originally entered for
warehouse-for-export
EXTENDED PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line EXP
Header item item Line item CCAi
Insert: Clearance of goods under the IMP
Schedule ‘Inward IMP
Processing' procedure, previouslyre- N/A
4 warehoused under the N/A
'Warehousing'
J 80 44 Rebate XGR EXP
pClreoacreadnucerefor ‘inward processing’ of XGR EXP
Item WE goods, previously subject to
“change of ownership” or “re-
J 80 48 wTraarneshfeorusinogf ” ownership of 'Inward
J 81 processing' goods
Transfer of Ownership of goods under
J 81 80 Not available the 'Inward Processing' procedure DA 62
Sub-contracting of inward processing
J 82 operations with no transfer of liability
to a sub-contractor (Cut-Make-Trim
82 80 CTrManT)sfer of goods to a Sub-
J Not available Contractor under the 'Inward N/A
CPrleoacreasnscineg' pfororcedExupreort of 'inward
processed
compensating products' (including any
J 83 waste/scrap) obtained from goods
J 83 80
imported under the 'InwardProcessing'
Outright export of 'compensating
products' after importation for EIG
'Inward Processing'
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ADVANCED
K Processing for Home Use Clearance of IMP
K 85 goods under 'Processing for home use' IMP
procedure – CHAPTER 19 of the IMP
Insert: Customs Control Act, 2014 (Act 31
Schedule of 2014) IMP
Clearance of goods under 'Processing IMP
for home use' procedure
IMP
K 85 00 3 Placement of goods under the IMP
Rebate 'Processing for Home Use' procedure IR IMP
IMP
Insert: Placement of goods under the 393
Schedule 'Processing
for Home Use' procedure,previously
3 removed under the nationaltransit
Rebate
K 85 20 Item procedure IR
Insert: Processing for Home Use' of goods,
Schedule previously placed under the
3 'Warehousing' procedure
Rebate
Item XIR
K 85 40
Insert: Processing for Home Use' of goods,
Schedule previously subject to Change of
K 85 41 3 Ownership under the 'Warehousing' XIR
procedure
Rebate
Item Clearance for ‘home use processing’
of goods originally entered for
K 85 42 warehouse-for-export XIR
Insert: Processing for Home Use' of goods,
Schedule previously re-warehousedunder the
K 85 44 3 'Warehousing' procedure XIR
Rebate Clearance for ‘home use processing
of WE goods, previously subject to
K 85 48 “change of ownership” or “re- XIR
warehousing”
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ADVANCED
K 86 Transfer of ownership of 'Processing N/A
for home use' goods
PROCEDURE DESCRIPTIONS Purpos TYPE
PCC RPC PPC Measure Description of Customs Procedure e Code IMP
Line Line Line item EXP
Header item item CCAi
Not Transfer of Ownership of goods under N/A
K 86 85 available the 'Processing for Home Use' DA62 N/A
Spurbo-cceodnutrraecting of processing for EXP
EXP
K 87 home EXP
IMP
Insert uTseranospfeerratioofns gwoiotdhs noto traansfeSrubo- f
K 87 85 Schedule 3 Contractor under the 'Processing N/A
Rebate Item for Home Use' procedure
Clearance for 'Home Use of
'compensating Products'(including and
-K 88 valuable waste/scrap) obtained
from goods imported under the
K 88 85 'Processing for Home Use' procedure'
L Home Use' of compensatingproducts
L 90
L 90 00 Not produced under the 'Processing for
available
L 91 Home Use' procedure N/A
Outward Processing – CHAPTER 20 of
the Customs Control Act, 2014 (Act 31
of 2014)
Clearance of goods under the
'POlauctewmaerdntProocfessignogo' dpsroceudnudreer the
'Outward Processing' procedure, for
--- subsequent re-importation of ELG
'Ccloemarpaenncseatinfgopr rod'Huoctms'e Use' of
'outward processed
compensating products' derived
from goods exported under the
__________________________________________________________________________________ 394
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ADVANCED
Insert: Placement of goods under the
Schedule 'Outward Processing' procedure
previously moved under 'National
4 Transit', for subsequent re-
L 91 20 Rebate importation of 'compensating GR IMP
Item products'
Insert: Re-importation of 'compensating
Schedule products', after export under the
L 91 90 4 'Outward Processing' procedure GR IMP
Rebate
Item
From the table above, you will notice that the SARS Customs Procedure Code Combination
table also describes each scenario combination providing the appropriate Customs Procedure
Category Codes” and “Procedure Codes” applicable. SARS alerted traders and customs brokers
that it is important to note that under the “modernization dispensation” it will be required of
traders to insert both a “Requested Procedure” and “Previous Procedure” at line level.
In certain instances, it will be required of the declarant to insert a “Procedure Measure”.
Typically, a procedure measure is an extension of the Customs Tariff in the 3rd and 4th Schedule
to the Customs and Excise Act 91 of 1964 which will soon be replaced by Schedules 3 and 4 to
the Customs Duty Act, 2014 (Act 30 of 2014). The “Procedure Measure” further qualifies the
“purpose” and “type” of goods being declared. A list of “procedure measures” is provided for
on the SARS website in a worksheet titled: ”Proposed Implementation”.
SARS further advises that for comparative purposes the previous (or current) “purpose codes” –
that were abolished in 2010 – are indicated against each scenario/combination transaction to
facilitate easier transposition from the clearance requirements that then applied.
The last column in the table titled “Tax /Duty Status refers to the applicability of payment of
revenue at time of transaction for the given procedure. The status is either “Tax Due” or “Tax
Free”.
LIST of Entry Ports and Codes
ALPHABETIC CODES IN RESPECT OF CUSTOMS
DISTRICT OFFICES
Name Alpha Numeric
Alexander Bay ALX 82
Beit Bridge BBR 15
Bloemfontein BFN 60
Bloemfontein International Airport BIA 61
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Bophuthatswana XBS 43
92
Border Gate BDG 89
87
Botswana BWA 62
30
Botswana- Zimbabwe ZMB 31
44
Caledonspoort CLP 50
33
Cape Town CTN 63
46
Cape Town International Airport DFM 13
97
Ciskei XCK 54
93
Durban DBN 10
74
East London ELN 35
51
Ficksburg Bridge FBB 55
69
Gazankulu XGZ 18
59
Germiston GMR 17
14
Golela GOL 47
41
Groblers Bridge GRB 39
71
Jeppes Reef JPR 96
88
Johannesburg JHB 98
90
Kazungula KAZ 64
83
Kimberley KBY 36
34
King Shaka International Airport LBA 28
Kopfontein KFN
Kosi Bay KSB
Kruger Mpumalanga InternationalNSA
KAwirpaozurtlu XKW
Lanseria International Airport LSA
Lebombo KOM
Lebowa XLB
Lesotho LSO
Lomahasha LMH
Luderitz LDZ
Mahamba MAH
Malawi to Botswana MNB
Mananga MAN
Maputo MAP
Maseru Bridge MSB
Mhlumeni MLM
Mmabatho MAF
Mossel Bay MOS
Nakop NAR
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ADVANCED
Namibia NAM 79
Nerston NRS 95
O.R. Tambo International Airport JSA 11
Oshikangu OSK 73
Oshoek OSH 94
Oudtshoorn OUD 20
Paarl PRL 21
Pietermaritzburg PMB 52
Pilansberg Airport PIA 19
Polokwane International Airport PSB 16
Port Elizabeth PEZ 32
Port Elizabeth International Airport HFV 37
80
Post Office PO
Post Office PTO 66
Pretoria PTA 12
Qacha’s neck QAC 67
Qwa-Qwa XQQ 48
Ramatlabama RAM 57
Ramokgwebana RGW 81
Richards Bay RIC 53
Richards Bay Airport RIA 58
Robertson RBS 22
Saldanha Bay SAL 38
Sasolburg SAS 68
Skilpadsnek SKH 56
South African Reserve Bank RSB 99
South Ndebele XSN 49
Station Master STM 91
Stellenbosch STE 23
Struben MLS 77
Swaziland SWZ 40
Transkei XTK 42
Upington UPT 24
Upington International Airport UIA 84
Upington Station UPS 27
Van Rooyenshek VRH 65
Venda XVD 45
Vioolsdrif VLD 29
Vredendal VRE 25
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ADVANCED
Walvisbay WAL 70
Windhoek WHK 72
Worcester WOR 26
Description of Specimen Documents
Customs clearance declarations (previously called bills of entry) are submitted (lodged)
electronically or manually. Customs declarations (Single Administrative Documents (SAD))
forms are available on the websites of the Customs administrations for example on the SARS
website under “Forms”. If the forms are amended they are amended by rule and they may be
downloaded at the path www.sars.gov.za / Legal and Policy / Secondary Legislation / Rule
Amendments. The old Customs Bills of Entry (Clearance declaration forms) (DA 500’s, etc and
CE 500’s in the BLNS Countries) were deleted with effect from 1 October 2006 and replaced by
the international SAD forms that reflect the United Nations lay-out. Download Notice 961 dated
29 September 2006 which was published in Government Gazette 29257. The forms are on
pages 32 to 48. NOTE: Some of these forms may have been amended but you will always get
the latest forms on the SARS website under “Forms”. Hard copies are available in the
Jacobsens publication “Rules/Prohibited and Restricted Imports and Exports/Guide to
Classification”. This publication is a lose-leaf publication which is published by LexisNexis in
Durban South Africa. The forms are in the Schedule to the Rules.
THE END
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