On 25 October 2010 the South African Revenue Service (SARS) released its (i) External Policy – New, Used, and Second-Hand Indicators; and (ii) External Standard Operating Procedures (SOP) – New, Used, and Second-Hand Indicators. These documents cover the requirements of the Import Control in respect of all goods of: • Tariff Chapter 28 (Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, or Radioactive Elements or of Isotopes); • Tariff Chapter 29 (Organic Chemicals); • Tariff Chapter 38 (Miscellaneous Chemical Products); • Tariff 40 (Rubber and Articles thereof); • Tariff Chapter 60 (Knitted or Crocheted Fabrics); • Tariff Chapter 61 (Articles of Apparel and Clothing Accessories, Knitted or Crocheted); • Tariff Chapter 62 (Articles of Apparel and Clothing Accessories, not Knitted or Crocheted); • Tariff Chapter 63 (Other Made Up Textiles; Sets; Worn Clothing and Worn Textile Articles; Rags); • Tariff Chapter 64 (Footwear, Gaiters and the Like; Parts of such Articles); • Tariff Chapter 84 (Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts thereof); • Tariff Chapter 85 (Electrical Machinery and Equipment and parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and parts and Accessories of such Articles); • Tariff Chapter 87 (Vehicles other than Railway or Tramway Rolling-Stock, and Parts and Accessories thereof); declared under all Customs Procedure Codes (CPC); and declared for import in accordance with Sections 38 and 39 of the Customs and Excise Act. In respect of Vouchers of Correction (VOC) and replacement (substitution) clearances the requirement to declare these indicators is applicable retrospectively to any clearance made from 01 September 2010 with purpose codes Duty Paid (DP), Warehouse (WH), Ex-Warehouse (WE), General Rebate (GR), Industrial Rebate (IR), Ordinary Levy (OL), Removal in Bond (RIB), Removal in Transit (RIT), Transfer of Liability – Industrial Rebate (TIR) or Transfer of Liability – General Rebate (TGR).
