Anti-forestalling Rules – Comment due
On 11 October the South African Revenue Service (Sars) published draft rules to Section 58A ‘Antiforestalling rules’, to the Customs and Excise Act, 1964 to provide for the intended commencement of anti-forestalling measures, on which comment is due by 01 November. The rule consists of eight sections, namely 58A.01 Definitions; 58A.02 Excisable goods to which section 58A applies; 58A.03 Controlled period during which anti-forestalling measures apply; 58A.04 Formula to be used by persons other than new entrants for calculation of allowable quantities of excisable goods to be entered for home consumption during controlled period; 58A.05 Approval of allowable quantities of excisable goods to be entered for home consumption by new entrants during controlled period; 58A.06 Applications for approval of quantities for home consumption in excess of allowable quantities; 58A.07 Keeping of records; and 58A.08 Anti-forestalling penalties.
Accreditation Policy
Sars has released its Customs External Policy Accreditation, which pertains to their granting of accreditation status to existing and new registered importers and exporters wishing to be accredited, if they meet the accreditation criteria.
Internal Administrative Appeal Policy
Sars has released its Customs External Policy Internal Administrative Appeal, which indicates that: (a) Clients have the right to request reasons for any decision taken by Customs and where they are not satisfied, they get one opportunity to appeal to the relevant appeal committee. (b) The client must adhere to the periods stipulated in the rules for the submission to be accepted by Customs. (c) A submission that is delivered to the wrong office will not be accepted. (d) Should clients be unhappy with a decision of any appeal committee their recourse will be to lodge an application for Alternative Dispute Resolution (ADR) with the relevant appeal committee
Completion Manual Declarations
Sars has released its Customs External Completion Manual Declarations, which describe the completion and presentation of the Customs clearance declarations (CCD). The Manual includes SAD500 Customs Declaration Form; SAD501 Customs Declaration Form (Continuation Sheet); SAD502 Customs Declaration Form (Transit Control); SAD503 Customs Declaration Form; SAD504 Voucher of Correction: Bill of Entry (direct); SAD505 Customs Declaration Form (Bond Control); SAD506 Continuation Sheet: Bill of Entry (direct); SAD507 Additional Information/Produced Document; SAD514 Voucher of Correction: Bill of Entry (direct) Transfer of Liability; SAD551 Continuation Sheet: Bill of Entry Export; SAD554 Voucher of Correction: Bill of Entry Export; SAD601 Continuation Sheet: Bill of Entry (ex-warehouse) Imported Goods; and SAD604 Voucher of Correction: Bill of Entry (ex-warehouse) Imported goods.