On 24 February 2022, the South African Revenue Service (SARS) informed of the update of its 8-page “Customs External Policy, Invoice Requirements”. The amendments include the time periods in which clients may request Customs to furnish reasons for an action and in which Customs must respond to such a request to align with Rules 77H.02(4) and 77H.02(5) to the Customs and Excise, 1964.
According to the ‘Summary of Main Points’, (a) The purpose of this policy is to document the minimum requirements on an invoice, as prescribed by law, in order to make due entry when importing goods. (b) This document is for all Clients dealing with Customs controls and the pre- or post-clearance verification of the Customs declaration as described in SC-CF-55-A01, with specific focus on the invoice requirements. (c) This policy does not cover the invoice requirements: (i) For exported goods; and (ii) For tax invoices, which is prescribed in Sections 20(4) and 20(5) of the Value-Added Tax Act,1991.
