On 27 November the South African Revenue Service (SARS) republished its amended Rules under Sections 49 and 120 to the Customs and Excise Act, 1964, which were first published on 20 November 2020.
The Rules are in respect of the Economic Partnership Agreement (EPA) between the Southern African Customs Union (SACU) Member States and Mozambique, of the one part, and the United Kingdom of Great Britain (UK) and Northern Ireland, of the other:
- Form DA185 – Application form – Registration / Licensing of Customs and Excise Clients;
- Form DA185.4A2 – Registration Client Type 4A2 – Exporter (Located or not located in the Republic); and
- Form DA 185.4A7 – Registration Client Type 4A7 – Producer.
For the purpose of giving effect to the Agreement Rules were drafted to align with the provisions of the Agreement regarding the definition of the concept of originating products, arrangements for administrative cooperation etc. The Rules to the Act, 1964 provide working instructions and requirements for importers, exporters, agents and customs administrations.
The draft amendments are accessible at:
Story by: Riaan de Lange
