On 01 July 2026, the South African Revenue Service (SARS) announced that the sample documentation for commercial goods had been revised. The updates focused on aligning policy provisions with the Customs and Excise Act, 1964, and improving clarity where existing wording was unclear. The revision has clarified the circumstances in which the owner is liable for analysis costs and refined the provisions for deferred payment of duty.
The 6-page “Sample – External Policy” document states the ‘purpose’ as:
(a) The document outlines the extraction and handling of samples in terms of Section 22 of the Act, 1964, which must be conducted under Customs and Excise supervision.
(b) The document outlines the extraction and handling of samples for the purpose of examining and testing the samples. This is to determine and verify the nature, composition, quality, value and tariff classification of the declared goods.
(c) It details the responsibilities of owners of goods stored in Customs & Excise warehouses, including the application process for taking samples, liability for duties and Value-Added Tax (VAT), submission requirements, clearance procedures, record-keeping obligations and penalties for non-compliance.
The “Sample – External Policy” document states the ‘Scope’ as:
(a) The sample document must be read in conjunction with:
(i) Samples drawn under special and extra attendance (SC-CF-22);
(ii) Valuation of Imports (SC-CR-A-03);
(iii) Counterfeit Goods (SC-CC-28);
(iv) Method 1 Valuation of Imports (SC-CR-A-05)
(v) Valuation of Exports (SC-CR-A-07);
(vi) Tariff Classification (SC-CR-A-09); and
(vii) Refunds and Drawbacks (SC-DT-C-13).
(b) The information included in this document does not cover the following:
(i) Samples of no commercial value (SC-IM-01-01);
(ii) Samples drawn by the Road Fuel Testing Units (RFTUs);
(iii) Compulsory tariff determinations for alcoholic beverages, as these are dealt with in document SC CR-A-08; or
(iv) Samples supplied free of charge (SC-CR-A-03).
The ‘SC-CF-49 – Sample – External Policy’ is accessible at:
https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CF-49-Samples-External-Policy.pdf