Sars has released its External Policy - Invoice Requirements for Customs dated 31 March 2011, which serves to document the minimum requirements on an invoice, as prescribed by law, in order to make due entry when importing goods. According to Sars, the External Policy’s specific focus is on the invoice requirements, but it does not cover the invoice requirements for exported goods. The External Policy covers when an invoice is required: • Section 39(1)(c) of the Customs and Excise Act (the Act) requires the importer to produce documents including an invoice. • In terms of Section 40 of the Act a Customs declaration (amongst other requirements) will not be valid if a correct and sufficient invoice, as prescribed, is not available on request. Any goods taken, delivered, or removed by virtue of an invalid declaration shall be deemed to be goods landed or taken without a due entry. Such goods would be considered “illicit goods” liable to forfeiture in terms of Section 87 of the Act.