Customs

The South African Revenue Service (Sars) has released its 73-page Internal and External “Manual for the Completion of Declarations”, dated 13 July 2012.
The manual (a) describes the completion and presentation of declarations 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 (Botswana, Lesotho, Namibia, and Swaziland). (b) The purpose of this manual is to ensure uniform implementation of Customs procedures in the Customs declaration 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.
The Scope of the manual provides the description of data elements as required for Customs clearance using the new Customs Procedure Codes (CPC). The SAD 500 remains the physical declaration form for the presentation and/or display of a Customs clearance. Release 1 of the Customs Modernisation Programme envisages ‘normal’ clearance procedure. Inclusions: Customs Declaration Form (SAD 500); Customs Declaration Form (Continuation Sheet) (SAD 501); Customs Declaration Form (Transit Control) (SAD 502); Customs Declaration Form (SAD 503); Voucher of Correction: Bill of Entry (direct) (SAD504); Customs Declaration Form (Bond Control) (SAD505); Continuation Sheet: Bill of Entry (direct) (SAD 506); Additional Information/Produced Document (SAD 507); Voucher of Correction: Bill of Entry (direct) Transfer of Liability (SAD514); Continuation Sheet: Bill of Entry Export (SAD551); Voucher of Correction: Bill of Entry Export (SAD554); Continuation Sheet: Bill of Entry (ex warehouse) Imported Goods (SAD 601); and Voucher of Correction: Bill of Entry (ex warehouse) Imported goods (SAD 604).