On 21 January the South African Revenue Service (SARS) announced the “Customs External Policy - Registration, Licensing and Designation”.
The “SUMMARY OF MAIN POINTS” of the Policy, reads as follows:
(a) This policy deals with the types of clients required to be registered: (i) Automotive Production Development Programme (APDP); (ii) Approved exporters; (iii) Cargo reporter (e.g. carriers, port / rail authorities or operators); (iv) Electronic communication with SARS; (v) Exporters (located in South Africa or not); (vi) Importers (located in South Africa or not); (vii) Special Economic Zone (SEZ) Operators, Designated areas as Customs controlled areas within an SEZ and Customs Controlled Area (CCA) Enterprise, Section 21A; (viii) Manufacturers in terms of Drawback Items 501.00 to 521.00; (ix) Producers for preferential trade agreements and generalised system of preference (GSP); and (x) Rebate users in terms of Schedule No.3 (Industrial Rebates of Customs Duties), Schedule No.4 (General Rebates of Customs Duties, Fuel Levy and Environmental Levy), and Schedule No.6 (Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy); and (xi) Registered Agents in terms of Rule 59A.01.
(b) In addition, the document deals with types of clients, premises or facilities required to be licensed: (i) Carriers - removers of goods in bond (local or foreign); (ii) Clearing agents; (iii) Depots: container and degrouping; (iv) Customs warehouses: (A) Storage warehouses (OS) including Customs-controlled area enterprises; (B) Manufacturing warehouses including Customs-controlled area enterprises; (C) Special storage warehouses (SOS): (I) Storage of local manufactured and /or imported goods for supplies to foreign going aircraft or vessels as stores, spares and equipment; (II) Inbound and / or outbound duty and tax-free shops; and (III) Storage of imported second-hand motor vehicles; and (D) Stockist warehouses. (v) Removers of goods in bond (located in South Africa or not); or (vi) Search abandoned wrecks or for abandoned wrecks (Searcher).
(c) Designation of a portion of the SEZ landmass as a Customs-controlled area is also covered.
(d) Registration to participate in the Deferments scheme is also discussed.
(e) The appointment of facilities for specific purposes: (i) Container terminal; and (ii) Transit shed.
(f) The following are not covered in this policy: (i) Surety / guarantees (increase / decrease) (refer to SC-SE-05); (ii) Designations other than terminals and SEZ or Customs controlled area related activities; (iii) The Legal entity registration which must precede registration, licensing or designation, see ECS-LER-03; (iv) Accreditation, see SC-CF-27; (v) Completion of the application form(s) and annex see SC-CF-23; (vi) Administration of trade agreements, see SC-RO-02; or (vii) Management of deferments, see SC-DT-B-02.
The External Policy is accessible at:
Story by: Riaan de Lange