On 30 July the South Africa Revenue Service (SARS) informed of the release of its proposed draft Rule 39.01 (Clearing Instructions) amendment to the Customs and Excise Act, 1964 on which comment is due by 14 August.
According to the notice Rule 39.01 is proposed to be substituted with:39.01 (a) Clearing instructionscontemplated in section 39(1)(c) read with subsection (2B) must reflect at least the following information:
39.01 (a) Clearing instructions contemplated in section 39(1)(c) read with subsection (2B) must reflect at least the following information:
(i) The name and customs and excise code of the principal issuing the instructions and, if the principal is an individual, the identity document or passport number of that individual;
(ii) whether the goods are to be entered for a specific customs procedure or for home consumption;
(iii) the origin of the goods;
(iv) any origin determination applicable to the goods;
(v) the tariff heading, or a precise description of the goods on which the tariff classification of the goods may be determined;
(vi) any tariff determination applicable to the goods;
(vii) the price paid or payable for the goods;
(viii) the quantity of the goods;
(ix) the customs valuation, including as may be applicable-
(aa) the valuation code;
(bb) the valuation method;
(cc) the value decision number (VDN);
(dd) mark-ups; and
(ee) invoice numbers;
(x) the destination of the goods;
(xi) the trade agreement, if any, under which the goods are to be entered;
(xii) the GSP, if any, under which the goods are to be entered;
(xiii) the method of payment of any tax to be used; and
(xiv) if applicable, import permit particulars;
(xv) if applicable, particulars of any other permits or certificates;
(xvi) a declaration reflecting -
(aa) the following wording:
(A) “I <insert full names>, request <insert clearing agent company name>, to enter and deliver these goods in accordance with the abovementioned clearing instructions. I further declare that no other clearing instruction has been given to any other person to effect entry on my behalf.
(B) This signature certifies that the signatory is <an employee duly authorised to issue this clearing instruction, the importer or the exporter> (delete what is not applicable).”; and
(bb) the initials, surname and signature of the principal, or of a person duly authorised to issue clearing instructions on behalf of the principal, the signatory’s capacity and the date of signature;
(xvii) a period contemplated in paragraph (b), if applicable; and
(xviii) any other information as may be required by the Commissioner.
(b) A single clearing instruction may cover all identical bills of entry to be submitted by a clearing agent during a period specified on the clearing instruction.
(c) In respect of a single consignment being cleared on more than one bill of entry (split consignment), a copy of the written clearing instruction used to clear the first part of the consignment shall be required for each bill of entry.
(d) In circumstances where a bill of entry is amended by a voucher of correction, clearing instructions reflecting the changed particulars of the information listed in paragraph (a), must support such voucher of correction.
(e) A draft bill of entry prepared by a clearing agent in respect of a particular entry, subsequently endorsed by that clearing agent’s principal or a person within the principal’s organisation authorised to issue clearing instructions, may despite paragraph (a), in urgent circumstances where it is not possible to obtain clearing instructions as contemplated in that paragraph, serve as clearing instructions in respect of that entry.”
The Notices are accessible at:
Story by: Riaan de Lange