Sars on 24 February published its 6-page External Policy on “New, Used and Second-hand Indicators - External Policy”. According to the Scope of this document (a) This document covers the requirements of the Import Control Regulations published by the International Trade Administration Commission of South Africa (Itac) for importers to declare whether any goods so imported are new, used or second-hand:(i) In respect of all goods of chapters 15, 24, 25, 27, 28, 29, 30, 33, 34, 38, 39, 40, 48, 60, 61, 62, 63, 64, 78, 84, 85, 86, 87, 88 and 90 of the HS Tariff; (ii) Declared under Customs Procedure Codes (CPC) A, B, D, E, I, J, K, and L; and (iii) Declared for import in accordance with Sections 38 and 39.(b) This requirement applies to all ports of entry, including those with the BLNS countries, where Customs declarations are processed. (c) In respect of vouchers of correction (VOC) and replacement (substitution) for import clearances the requirement to declare these indicators are applicable retrospectively to any clearance made from 01 September 2010 with purpose codes DP, WH, WE, GR, IR, OL, RIB, RIT, TGR or TIR until 31 October 2011. (d) For Customs declarations made from 1 November 2011 CPCs must be indicated in Box 37 on the SAD 500 Customs declaration.