On 26 August 2024, the South African Revenue Service (SARS) published its Customs weekly list of unentered goods.
For ease of reference, the following supplementary information is provided:
State Warehouses
The state provides state warehouses for the safekeeping of goods. These are managed by Customs. Their main purpose is to secure the duty and Value-added Tax (VAT) due on undeclared, abandoned or seized goods. Declared goods detained provisionally for the correct tariff classification or without a permit are also stored in state warehouses.
Once the importer or owner of the goods has met all customs requirements, the goods may be released on receipt of state warehouse rent. Unclaimed goods may be sold by public auction after a prescribed period from the date on which the goods were placed in the state warehouse. The proceeds go towards covering duties, VAT or other expenses.
The list is accessible at:
www.sars.gov.za/ClientSegments/Customs-Excise/Pages/State-Warehouse.aspx
www.sars.gov.za/AllDocs/OpsDocs/Tables/SC-CW-01-02-A20%20-%20Customs%20Weekly%20List%20of%20Unentered%20Goods%20-%20External%20Table.pdf
