On 31 May 2023, the South African Revenue Service (SARS) announced the release of its seven-page “Permission for Interruption of Transit of Goods through South Africa” Guide.
The Guide provides information on obtaining permission for interruption of transit of goods through the Republic for purposes of performing certain activities.
The ‘Introduction’ of the Guide reads:
Goods entered for removal in bond through South Africa may only be delivered to a destination other than the destination declared on entry for removal in bond with the permission of the Commissioner.
The SARS Commissioner may, on application, permit the removal of goods to a place (other than the destination declared on the entry for removal in bond) approved by the SARS Commissioner for purposes of carrying out certain activities in respect of such goods.
If goods entered for removal in bond are diverted without the permission of the SARS Commissioner, the person who enters any goods for removal in bond or who may remove in bond any goods contemplated in Subsection 18(1) and who removes or causes such goods to be so removed shall, upon demand, be required to pay:
- The duty and Value-Added Tax (VAT) due under the VAT Act, 1991, as if the goods were entered for home consumption on the date of entry for removal in bond;
- Any amount that may be due under Section 88(2);
- Any interest due under Section 105; and
- In certain circumstances, offenders may be liable to criminal prosecution