On 14 March Sars Customs and Border Management issued its External Policy (EP) and Standard Operating Procedures (SOP) for “Removal of Goods”. According to the Scope of the Documents, (a) This policy prescribes the removal of goods in bond or in transit by road with specific focus to the provisions of Section 64D of the Customs and Excise Act and the Rules thereto.(b) This document does not apply to: (i) Any movement by sea, air or rail; (ii) Goods removed between enterprises or to the Industrial Development Zone (IDZ) operator within the same Customs Controlled Area (CCA) of the IDZ; (iii) The licensing of a remover of goods in bond; and (iv) Bonds pertaining to a remover of goods.
