The South African Revenue Service (Sars) has issued the following advisory: Have you registered with Sars? A number of Customs clients will need to register/licence with Sars before various changes take place at Kopfontein border post on 10 February 2012: * Parties who previously used the 70707070 customs code will from 10 February 2012 no longer be able to do so. * Foreign principals, meaning a registered importer, exporter or licensed remover in bond not located in South Africa. A foreign principal will, after being registered or licensed in the Republic of South Africa (RSA), have to do business through a ‘Registered Agent’. A Registered Agent means a party located in the Republic and registered with Customs who acts on behalf of a foreign principal. * Road carriers must register to make electronic cargo reports on the Automated Cargo Management system (ACM) and for Electronic Data Interchange (EDI) communication with Sars. 70707070 registrations The 70707070 code was introduced by Sars some years ago as a general code which importers/exporters could use temporarily until they received formal registration. The code is to be abolished nationally in a phased approach, starting with the implementation at Kopfontein. All importers and exporters, local and foreign, must register and declare their registration details on their Customs declarations. In the case of a foreign principal, a South African-registered agent must in all instances be utilised to conduct business with Sars. Foreign Principals Foreign importers/exporters and removers of bonded cargo by road, now referred to as ‘foreign principals’, are required to register or license, as applicable, directly with Sars as a ‘foreign principal’. Simultaneously, they must nominate a ‘registered agent’ located in South Africa. Foreign importers and exporters must be represented by a South African ‘registered agent’ who assumes full liability for the acts of a foreign principal in relation to any business activity with Customs. Similarly, all foreign-based road transporters conveying goods-in-bond must work through a South African-based registered agent in order to conduct business in South Africa. When approaching SA-based registered agents, they should present documents to verify their identity and appropriate trade documentation. Application for registration as a ‘foreign principal’ must be made on a form DA185, together with the appropriate annexure for which registration is required. In addition, the foreign principal must complete a form DA185.D which provides details of the ‘registered agent’ with whom the principal has an agreement as his/her representative in South Africa. Please note that the registered agent may not complete and sign an application for registration or licensing on behalf of the foreign principal. Registered Agents Natural or juristic persons located in South Africa may register as a registered agent to act on behalf of a foreign principal. It is important to note that a ‘registered agent’ is not the same as the current licensed ‘clearing agent’. Any South African individual or registered company may make application to become a ‘registered agent’. A licensed clearing agent may also become a ‘registered agent’. The requirements of such registered agents are as follows: Application to be made on form DA185 and the appropriate annexure; Upon registration for this client type, no surety bond either nationally or per port will be required. Sars does, however, reserve the right to impose such should the risk status of the registered agent decline at any point in time; The registered agent must accept the nominations made by the foreign principal indicating which functions (importer, exporter or remover of goods in bond) are to be fulfilled on behalf of the ‘foreign principal’; and A registered agent may perform the functions of a licensed clearing agent on behalf of the foreign principal in complying with all obligations imposed by the Act on such a licensed clearing agent. Registration as a Cargo Reporter with Sars Every road haulier moving commercial goods across RSA borders must register (notwithstanding being registered under any other provision of the Customs Act, eg, importer/exporter, licensed remover of goods in bond, clearing agent, etc) as a cargo reporter on forms DA 8C and DA 8C.01, respectively, for the purpose of submitting electronic road manifests to the Sars ACM system. Where such a person has any existing customs code, he/she must supply that code on the DA 8C form under “Existing Registrant Particulars” and Sars will register the applicant as a road haulier using the same code. Where a person does not have any existing customs code, ACM will assign the applicant a road haulier code. Where the person is a foreign haulier, he must also appoint an agent in the Republic. All applications for the registration of Cargo reporters must be physically submitted or couriered to the following address: Attention: Ms Antonette Marais or Baleseng Seabi, Customs Trader Management, LehaeLa SARS, Block D, Ground floor, 299 BronkhorstStreet, NieuwMuckleneuk, Pretoria, 0181 Contact details: Antonette Marais, office: 012-4227234, email: amarais1@sars.gov.zaOr Baleseng Seabi, office: 012-4224237 , email:bseabi@sars.gov.za Registration for participation in Electronic Data Interchange (EDI) with SARS The EDI details requested on the DA 8C form are only relevant in respect of persons already registered for EDI. New registrations for EDI take place only on the DA 185, DA 185.4A6 and all other applicable agreements and only after registration for ACM has been completed (to ensure that the profile is set up against the correct function and code). Where a road haulier wishes to submit electronic cargo reports (CUSCAR) utilising either their own system or that provided by a service provider, then the applicant must complete and submit a form DA 185.4A6 to obtain an EDI profile. Where a road haulier makes use of the services of another person (eg, a registered agent) to send manifests on their behalf, then the road haulier does not need to have an EDI profile as they will be making use of the agent’s profile. Further information including details and instructions for registering as a Cargo Reporter can be found on the ACM Web page which can be accessed by going to the Sars website > Customs & Excise > Automated Cargo Management (ACM) System. With the Kopfontein go-live, there will be no real-time matching and acquittal between declaration and road manifest and the focus will be on the electronic data take-on of road manifests. In other words, ACM will have no bearing on release of goods and conveyances for this implementation. However, traders are urged to start registering for ACM now. For more information on general Customs registration, go to www.sars.gov.za under Customs & Excise>Customs Procedures > Registration or click here: http://www.sars.gov.za/home.asp?pid=5221. Later in the year Customs and Excise clients will be able to register via eFilingwhen the new Single Registration process is implemented.