The South African Revenue Service (Sars ) released its Customs External Completion Manual Declarations, which pertains to:
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 Botswana, Lesotho, Namibia, and Swaziland (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 SAD 500 remains the physical CCD form for the presentation of a Customs clearance.
g) Inclusions
Number Title SAD 500 Customs Declaration Form SAD 501 Customs Declaration Form (Continuation Sheet) SAD 502 Customs Declaration Form (Transit Control) SAD 503 Customs Declaration Form 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
Number Title 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 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
Story by: Riaan de Lange
