Customs

On 20 August 2013 SARS informed that as part of the modernisation of customs which took place on 17 August 2013 there is a new process for printing of hardcopy notifications. When a hardcopy is needed you need to do the following: (i) The agent should present a printed copy of the Customs declaration or release notification to a Customs office; (ii) The Customs Officer confirms release of the goods on the Service Manager Dashboard by entering the Local Reference Number (LRN) number; (iii) The Customs Officer makes a screen print of the dashboard page and hands that over to the agent; and (iv) The agent presents both documents to the release authority in order to get the goods released.
Release authorities, and in particular shipping lines and operators, are advised to accept this as an authorised release until further notice. Goods arrive in South Africa by Air, Sea, Road, Rail or Post. In order for Customs to collect any revenue due to the State and to make sure of compliance with national legislation, the importer must declare to Customs what they have brought into the country and the method of transport used. If goods arrive in the country via the post, a different process needs to be followed.
The importation of a variety of goods is either totally prohibited or may be subject to inspection by other authorities. See the Consolidated list of prohibited and restricted Imports.
Goods may be entered into the Republic and declared in accordance with one of the following processes: (i) home consumption i.e. direct entry into the Southern African Customs Union (SACU) (duty is paid on importation or under rebate / relief from duties under specific circumstances / conditions); (ii) warehousing (pending payment of duty or re-export); (iii) transit / in bond movements within the country or through South Africa beyond the borders of SACU; and (iv) temporary admission into SACU including inward processing (for manufacturing purposes and subsequent exportation).
National legislation allows an importer / agent seven days (an additional seven days in which to make due entry for loose or break bulk cargo, imported by sea, air or rail i.e. 14 days) or 28 days in the case of goods in a container depot, in which to clear goods from the time they have landed in South Africa.
Goods not declared or cleared within this time may be removed and detained in a State Warehouse. It must be noted that certain goods will require an import permit, which must be produced at the time of clearance. Application for Import Permits must be made to The Department of Trade and Industry (Contact Telephone Number 012 - 428 7000).
The clearance process includes accepting and checking the goods declaration against the documents produced (invoice, bill of lading, certificate of origin, permits, etc.), examination of the goods if necessary and the assessment and collection of duty and VAT. Customs may require additional information and may also request samples.
Customs may also detain goods for other Government departments. The relevant Government department will then ensure compliance with their applicable laws, regulations and rules.