The South African Revenue Service (Sars) has published its External Guide for Industrial Development Zones or IDZs, dated 31 January 2013. According to the Scope of the Guide it covers the legislation governing the IDZs and Customs Control Areas (CCAs) as well as the administrative processes and requirements applicable to them. The Guide does not cover the Department of Trade and Industry (the dti) application process for designation of an IDZ, appointment of the IDZ Operator or issuing of a permit authorising a company to develop and operate a new or existing IDZ. Refer to the Industrial Development Programme operational guidelines as published by the dti in this regard. The Guide provides a basic overview of the Sars dispensations and requirements regarding the IDZ. The Guide also discusses the administration of activities in the CCA in accordance with the provisions of the Customs and Excise Act.