The South African Revenue Service (Sars) has released its External Policy – Manifests. According to the scope of the document: (i) The policy identifies the mandatory electronic sub-mission of cargo reports, arrival, departure schedules for sea, air and rail consignments imported as well as cargo transhipments for the effective operation of the Manifest Acquittal System (MAS) in terms of Sections 7 and 8. (ii) Trains are currently not subject to schedule and arrival reports. The following is not included in the scope of this document: (i) Cargo qualifying in terms of the provisions of Section 38(1)(a) to be released against a DA 306 (unmanifested); and in the airfreight environment some DA 306 cargo is in fact manifested; (ai) Unmanifested (excess) cargo taken up in a State Warehouse (Manifested but un-cleared cargo removed to the State Warehouse); (aii) Road manifests; and (aiii) MAS registration (SC-CF-19-S14). (ii) All references in this document to specific purpose codes must be cross referenced with the Manual for the Completion of Declarations (SC-CF-04), CPC Combi-nation Matrix (SC-CF-04-A14), Purpose Code to CPC Matrix (SC-CF-04-A15) and Procedure Measure Matrix (SC-CF-04-A16).