On 17 June 2011 Sars announced the following amendments to the Rules to the Customs and Excise Act (the Act) that relate to clearing Instructions: (i) The insertion of Rule 39.01(f) to the Act – all clearances, except importer’s instruction submitted electronically; and (ii) The substitution of Rule 119A.R39(2B).01(a) to the Act – The exporter shall produce invoices, exchange control form, exporter’s written clearing instructions, any document prescribed in any other provision of the Act, any permit, certificate or other authority issued under any other law authorising the exportation of goods and such other documents relating to such goods as the Controller may require in each case. Please remember to refer to the Sars “Procedure for Submission of Supporting Documents”.
