On 31 July the South African Revenue Service (SARS) informed of the publication of Rule 59A.03 to the Customs and Excise Act, 1964 relating to the use of registration code 70707070.
The Rule 59A.03 by the substitution in paragraph (a) for subparagraph (iii) of the following subparagraph:
The following persons are, in terms of section 59A(b)(ii), excluded from formal registration requirements and may, subject to subparagraph (v), make use of the registration code 70707070:
(aa) [(A)] A person, including a traveller, who imports or exports goods of which the total value required to be declared is less than R150 000 during any calendar year, whether such goods are imported or exported in one or more consignments;
bb) a person who imports or exports goods classifiable under tariff subheading 9999.00.10 or 9999.00.20 as contemplated in the notes to Chapter 99 of Schedule No.1; and
(cc) a person who is not a South African citizen who exports a motor vehicle registered in the Republic to a non-SACU country of destination for personal use.”; and
(b) by the addition in paragraph (a) of the following subparagraph after subparagraph (iv):
(v) Registration code 70707070 may be used provided that the person referred to in subparagraph (iii)-
(aa) is a natural person;
(bb) enters the goods for home consumption, temporary export or export; and
(cc) reflects in the field provided on the bill of entry or declaration form his or her –
(A) South African Revenue Service taxpayer reference number; or
(B) South African identity document number, in the case of a South African citizen or a permanent resident of the Republic, or passport document number in the case of a person who is not a South African citizen nor a permanent resident.
The Rule Amendment (DAR199) are accessible at:
Story by: Riaan de Lange