On 30 July 2021, the South African Revenue Service (SARS) announced that the Customs Clearance Declaration as well as the Refunds and Drawbacks documents had been amended to insert the requirements for:
- The Automotive Production Development Programme (APDP) Phase 2; and
- The new export duty on scrap metal published in Schedule 1 Part 6A.
The APDP requirements include the insertion of the additional information codes in the Completion of Declarations manual which must be entered on the Customs clearance declaration (CCD) and a refund item to enable APDP clients to claim back duties. To claim back these duties, the importer must be in possession of a valid Production Rebate Certificate (PRC) of which the importer is the beneficiary.
Export duty must be paid manually on a CEB01 utilising the DA 490/DA 494 process (SC-CF-16).
- Clearance Declaration – External Policy
- Refunds and Drawbacks – External-Policy
- Completion of declarations – External Manual
- Use of DA490 and DA494 – External Policy
The Policies and Manual are accessible at:
Story by: Riaan de Lange