‘Inadvisable to complete clearing instructions on behalf of importers’

In terms of the Customs and Excise Act, any person entering any imported goods shall produce the importer's written clearing instructions, unless exempted by rule. The clearing instructions reflect vital information, without which it is impossible to effect accurate Customs clearance. For example, the clearing instruction provides for the insertion of Value Determination Numbers (VDNs). In certain cases there are "mark-ups" associated with these determinations which affect the value declared to Customs. These "mark-ups" need to be captured into the Customs clearance programme utilised by clearing agents to frame and submit Customs bill of entries to Customs. The failure to do so could lead to huge under-entries in Customs duties and VAT being declared which would in turn result in hefty penalties being incurred. Should imported goods be subject to a Special Import Permit Certificate (SIPC) the importer would need to make reference to the SIPC on the clearing instructions. This would absolve the clearing agent of any serious repercussions resulting from invalid or exhausted permits, such as seizure of the goods. Therefore, although it may save a little time, it is inadvisable for clearing agents to complete clearing instructions on behalf of importers. The consequences of inaccurately completed clearing instructions could be extremely costly and far reaching.