On 11 November 2024, the South African Revenue Service (SARS) called for comment on its draft Form DA5, “List of Sealable Goods on Board Ship”, due by 25 November 2024.
The ‘Explanatory Note’, Section 9 of the Customs and Excise Act, 1964, and the Rules thereto provide for sealing goods on board ship. In terms of this section, the master and every crew member shall declare all sealable goods on board the ship that are unconsumed stores of such ship and all sealable goods that are his personal property or in his possession. The DA Form has been amended to align with Legislation.
The draft Form DA5 is accessible at: