On 21 September 2020, the South African Revenue Service informed of the publication of the “Customs External Completion Manual Declaration”, which is due to the accreditation certificate having been removed as a mandatory supporting document for an accredited client when their declaration case is stopped for an inspection.
According to the Scope of the Manual, (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 BELN 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.
The Manual is accessible at:
https://www.sars.gov.za/AllDocs/OpsDocs/Manuals/SC-CF-04%20-%20Completion%20of%20declarations%20-%20External%20Manual.pdf
Story by: Riaan de Lange
