On 14 May 2021, the South African Revenue Service (SARS) announced the publication of the updated “Manual for the Completion of Customs Clearance Declaration”. According to the notice the declaration type options P.SUPPLM and OTHER in SC-CF-04 are not in use and are therefore removed from the list supplied in the Rules and Usage field. Also, the Facilities Code List (SC-CF-04-A08) is updated to include registrations of new terminals; for more information see the SC-CF-04 - Completion of Declarations - External Manual.
The “Scope” of the Manual is:
(a) This manual describes the completion and presentation of the Customs clearance declarations (CCD) when:
(i) Goods are imported;
(ii) Removed in transit/bond;
(iii) Exported from the local market or ex warehouse; and
(iv) When goods are moved between South Africa and the BELN countries.
(b) The purpose of this manual is to ensure uniform implementation of Customs procedures in the CCD process.
(c) The manual combines the attributes of previously separate manuals accommodating import, export and cross-border requirements.
(d) These guidelines take account of both current and future implementing provisions and procedures. Where necessary both current and future ‘coding’ or terminology is used.
(e) The manual provides the description of data elements as required for CCDs using the Customs Procedure Codes (CPC).
(f) The SAD 500 remains the physical CCD form for the presentation of a Customs clearance.
The Manual is available on request.
Story by: Riaan de Lange