Sars on 12 March called for comment on the proposed amendments to Rule 8 “Reports of cargo landed and unpacked and packed or loaded” to the Act, 1964 which is due on 29 March.
The purpose of the proposed amendments is to provide for the reporting of goods transported by road that are part-shipped.
Amendment of Rule 8.01
- the insertion of the following definitions:
“part-shipment”, in relation to information reflected on an advance arrival or departure notice prescribed in terms of these rules for trucks entering or leaving the Republic, indicates a part of a consignment of goods that is –
(a) transported through a single land border-post on more than one truck by reason of the size, weight or volume of the goods in the consignment; and
(b) entered on a single bill of entry.
Amendment of rule 8.29, through the:
(a) the deletion of the word “and” at the end of paragraph (e)of sub-rule (2);
(b) the substitution for the full stop at the end of subparagraph (iii) of sub-rule (2) (f) of the word “and”; and
(c) the addition (insertion) of the following paragraph after paragraph (f)of sub-rule (2):
“(g) if the cargo transported is a part-shipment, an indicator to that effect, stating that the cargo is being transported “in part” or “in final part” of the part-shipment.”.
Amendment of rule 8.32:
(a) the deletion of the word “and” at the end of paragraph (f) of sub-rule (2);
(b) the substitution for the full stop at the end of subparagraph (iii) of sub-rule (2) (g) of the word “and”; and
(c) the addition (insertion) of the following paragraph after paragraph (g) of sub-rule (2):
“(h) if the cargo transported is a part-shipment, an indicator to that effect, stating that the cargo is being transported “in part” or “in final part” of the part-shipment”.
Story by: Riaan de Lange