On 14 August 2026, the South African Revenue Service (SARS) advised that the goods declaration policy and related external annexures had been updated to align with the amended rule requirements of Sections 39 and 101A of the Customs and Excise Act, 1964, and to provide additional clarification on specific declaration requirements.
The mandatory electronic invoice data and worksheet requirements were inserted in the goods declaration documents.
Completion guides for the legislated Customs Declaration (Forms SAD 502, SAD 505 and SAD 509) have been published.
The declaration-based provisional payment requirements were removed from the goods declaration policy, as these requirements are now contained in the provisional payment documents.
Furthermore, the previously published Continuous Transmission Commodities (CTC) information is now included in the goods declaration documents.
Updated and newly published documents:
- SC-CF-55 – Goods Declaration – External Policy
- SC-CF-55-A01 – Completion of Goods Declaration – External Annexure
- SC-CF-55-A12 – Customs Declaration SAD 502 – External Annexure
- SC-CF-55-A13 – Customs Declaration SAD 505 – External Annexure
- SC-CF-55-A14 – Customs Declaration SAD 509 – External Annexure