On 31 October Sars released its 80-page, “Completion of Declarations - External Manual”, effective on 01 November.
The 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 BLNS 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 form SAD500 remains the physical CCD form for the presentation of a Customs clearance.
(g) Inclusions
SAD 500 - Customs Declaration
SAD 501 - Customs Declaration (Continuation Sheet)
SAD 502 - Customs Declaration (Transit Control)
SAD 503 - Customs Declaration
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
(h) Exclusions
DA 22 - Sight Bill of Entry
DA 260 - Excise Account: Excisable Products
DA 30 - Bill of Entry - Supplementary Clearance
DA 306 - Application for release of goods in terms of Section 38(1)(a)
DA 31 - Bill of Entry - For coastwise removal or removal through contiguous territories of released goods
DA 310 - Stop Note
DA 32 - Certificate for the removal of excisable specified goods ex warehouse
DA 33A -Removal of excisable goods ex warehouse to registered rebate user
DA 35 - Certificate for removal of fuel levy goods by road and rail
DA 62 - Application for Transfer of Goods entered under rebate of duty
DA 63 - Application for Refund - Export for trade purposes of imported duty paid goods
DA 64 - Application for Drawback
DA 65 - Registration
DA 68 - Application for delivery of goods ex state warehouse
DA 70 - Application to make Provisional Payment