DUTY CALLS

Traveller Rules
On November 30 the South
African Revenue Service
(Sars) announced amendments
to the Rules (DAR/111) to
the Customs and Excise Act
relating to traveller rules
(Section 15 to the Act) and the
implementation dates for the
Passenger Processing System
(PPS).
The amendments are in
three parts (i) the Rules; (ii)
Traveller Card (TC-01); and
(iii) Traveller Declaration
(DA331).
New Passenger
Processing System
On November 26 Customs
announced the launch of its
new Passenger Processing
System (PPS) at the various
international airports in South
Africa from November 26
until the long weekend of
December 16. This follows the
introduction of PPS at the land
border posts from May 2012.
The new passenger
processing system for
travellers, which is being
implemented for the
declaration of personal goods
and Customs payments (noncommercial),
will include:
(i) The introduction of a new
Traveller Card which will
replace the current DA331
form. The Traveller Card
must be completed by all
travellers arriving in South
Africa who have something
to declare, as well as drivers
of non-Sacu, non-commercial
vehicles (in the case of land
borders). Traveller Cards will
be available at Customs. (ii)
The introduction of a new
Traveller Declaration form
(TRD1). If the traveller has
something to declare, they
go to the Customs office
where their Traveller Card
and passport are scanned and
they make a verbal declaration
which is captured on the
system by a Customs officer.
(iii) This information forms
the basis of a new form, called
a TRD1. The TRD1 will also
be used as a Temporary Import
Permit (TIP) and Temporary
Export Permit (TXP). (iv)
An electronic signature pad.
If the traveller is happy with
the information on the TRD1,
they are asked to sign on an
electronic signature pad and
their signature is captured on
the system. The signed TRD1
is then printed and given to
the traveller. (v) New payment
method. If a traveller needs to
make payment, they can either
use cash – as is currently the
situation – or use a credit/debit
card. (vi) A new Detention
Notice for Other Government
Agencies (OGAs) which has
to be signed by the traveller
and Customs officer when
goods are detained for further
inspection. (vii) Informal
traders will be processed by
the new passenger processing
system OR the Cargo system
– depending on frequency
and value of goods. (viii) A
simplified process for frequent
travellers eg, a resident who
travels through the border on a
daily basis, is being developed
and will follow in due course.
(ix) Travellers from Sacu or the
Southern African Development
Community (SADC) member
states are also allowed to bring
into South Africa – without
the payment of duties and
taxes – homemade articles of
leather, wood, plastic or glass
if the goods do not exceed
25kg in total within a period of
30 days.
PPS was introduced at
Lanseria Airport on November
26 followed by Pilanesberg
Airport on November 29 and
Polokwane, Nelspruit and
Bloemfontein Airports on
November 30. Sars Customs
said the notice indicating
future roll-outs of new PPS
would be communicated in
due course.
EFTA 2013 Phase-Downs
On January 1, 2013 South
Africa is obliged to amend
the European Free Trade
Association (EFTA) rates of
customs duty in Schedule
No.1 Part 1 to the Act. Tariff
amendments are not restricted
to Schedule No.1 but also
to Schedules No.3, 4, 5 and
6. The EFTA comprises
Liechtenstein, Iceland, Norway
and Switzerland.