On 21 February the South African Revenue Service (Sars) published the draft amendment to Rule 38.03 (For the export of goods) and Form DA 306A (Export of goods in terms of Section 38(3)(a) read with rule 38.03(b) of the Customs and Excise Act No. 91 of 1964) on which comment is due by 06 March 2020.
The Rules for Section 38 of the Customs and Excise Act, 1964 prescribe the forms to be used for the entry of goods imported and exported. These rules do not currently prescribe a "simplified" form in respect of the export of human remains, goods which in the opinion of the Commissioner are of no commercial value and goods of a value for duty purposes not exceeding R500, and on which no duty is payable. A "simplified" form, namely, the DA 306 is prescribed in the case of the importation of such goods (Rule 38.03).
The proposed amendment to rule 38.03 therefore (i) provides for a list of goods in respect of which a simplified form may be used on export; and (ii) prescribes the “simplified” form DA 306A to be used for the entry of such goods for export.
Story by: Riaan de Lange