On 24 April, the South African Revenue Service (Sars) announced the amendment of Rule 120.12 to the Customs and Excise Act, 1964, to restrict payments by cheque to an amount of no more than R50 000, and the amendments of Rules 8, 59A and 60, to provide for electronic submission of applications for registration and licensing in respect of certain activities regulated by Act, 1964, and consequential amendments.
The Rule amendments relate to Forms:
Form DA 8 – Application for registration to submit reporting documents for sea cargo
Form DA 8A – Application for registration to submit reporting documents for air cargo
Form DA 8B – Application for registration to submit reporting documents for rail cargo
Form DA 8C – Application for registration to submit reporting documents for road cargo
Form DA 185 – Application form – Registration and licensing of Customs and Excise Clients
Form DA 185.4A1 – Registration Client Type 4A1 – Importer (Located or not located in the Republic)
Form DA 185.4A2 – Registration Client Type 4A2 – Exporter (Located or not located in the Republic)
Form DA 185.4A3 – Registration Client Type 4A3 – Rebate user
Form DA 185.4A4 – Registration Client Type 4A4 – Manufacturer
Form DA 185.4A5 – Registration Client Type 4A5 – Manufacturing warehouse (APDP)
Form DA 185.4A6 – Registration Client Type 4A6 – Electronic user
Form DA 185.4A7 – Registration Client Type 4A7 – Producer
Form DA 185.4A8 – Registration Client Type 4A8 – Commercial manufacturer of biodiesel
Form DA 185.4A9 – Registration Client Type 4A9 – Non-commercial manufacturer of biofuel
Form DA 185.4A10 – Registration Client Type 4A10 – Manufacturer ito drawback item 501.00 to 521.00
Form DA 185.4A11 – Registration Client Type 4A11 – SEZ and or designation of a CCA
Form DA 185.4A12 – Registration Client Type 4A12 – Electricity producer
Form DA 185.4A13 – Registration Client Type 4A13 – Registered agent
Form DA 185.4A14 – Registration Client Type 4A14 – Registered still
Form DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use
Form DA 185.4A16 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use
Form DA 185.4B1 – Licensing Client Type 4B1 – Special manufacturing warehouse
Form DA 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse
Form DA 185.4B3 – Licensing Client Type 4B3 – Storage warehouse
Form DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse
Form DA 185.4B5 – Licensing Client Type 4B5 – Clearing agent
Form DA 185.4B6 – Licensing Client Type 4B6 – Remover in bond (located in the Republic or not)
Form DA 185.4B7 – Licensing Client Type 4B7 – Distributor fuel
Form DA 185.4B8 – Licensing Client Type 4B8 – Special ad valorem manufacturing warehouse
Form DA 185.4B9 – Licensing Client Type 4B9 – Storage warehouse
Form DA 185.4B10 – Licensing Client Type 4B10 – Licensing of manufacturing warehouse in CCA
Form DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller
Form DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills
Form DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or to repair stills for reward
Form DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot
Form DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck
Form DA 185.4B16 – Licensing Client Type 4B16 – Container depot
Form DA 185.C – Security particulars
Form DA 185.D – Disclosure of a registered agent