Every importer or exporter of goods must submit a Customs Clearance Declaration (CCD) to the South African Revenue Service before importation or exportation of the goods.
All entries must comply with the provisions of Sections 39 and 40 of the Customs and Excise Act, which enlists the requirements for a valid entry.
It is imperative that these requirements are adhered to as failure to do so will result in the imposition of a schedule for additional duties, VAT, penalties and forfeiture, where applicable.
An invalid entry may be corrected by means of a voucher of correction, subject to the provisions of Section 40(3) of the Act.
