On 26 April 2021, the South African Revenue Service (SARS) announced that the Customs Procedure Code (CPC) and refund or drawback item must appear in the appropriate fields on the export declaration before goods are exported, if the exporter wants to apply for such a refund or drawback.
However, the refund or drawback item may be amended or inserted, or a CPC can be amended while the goods are still under Customs control or if exceptional circumstances as prescribed in Note 8 to Schedule No.5 to the Customs and Excise Act, 1964 are approved by Legislative Policy, Customs and Excise.
The following annexures to the policy were replaced:
- The Completion of CR 1,
- The Completion of DA63,
- The Completion of DA64 and the Completion of DA 66.
The SARS’ Customs External Policy Refunds and Drawbacks is available on request.
Story by: Riaan de Lange