Customs

First published on 31 March 2014 for comment due by 15 April 2014, and extended on 17 April 2014 until 25 April 2014. The comments relate to the insertion of Rules to the Customs and Excise Act in relation to road freight Cargo manifests, and form DA187 “Customs Road Freight Manifest”.

Explanation offered by Sars that the proposed amendment provides for the (i) road haulier to submit electronically; (ii) manifests for cargo imported or exported by road; and (iii) Time frames within which the manifests must be submitted. In order to enhance and streamline the gate process at the border provision is furthermore made for the road haulier to, in addition to the electronic submissions, produce to customs on arrival at the border post in South Africa, manually completed road freight manifests in respect of all the cargo imported or exported on the vehicle.

By the insertion after rule 8.15 of the following heading and rules: Special requirements in respect of manifests submitted for cargo imported or exported by road. 8A.01 (a) Notwithstanding rules 8.01(a)(iv) and 8.07(e), for the purposes of section 8, manifests for cargo imported or exported by road must be submitted as provided for in this rule. (b) Manifests for cargo imported by road into the Republic to a destination within or outside the Republic or exported by road from the Republic must be submitted electronically by the road haulier in terms of rule 101A.01A(2)(a)(iii) in respect of all the cargo carried on the vehicle. (c)(i) Manifests for cargo imported by road must be submitted electronically at any time after all the goods that are to cross the border on the vehicle have been entered for customs clearance purposes, but before the arrival of the vehicle for processing at the border post in the Republic. (ii) Manifests for cargo exported by road must be submitted electronically at any time after all the goods that are to cross the border on the vehicle have been entered for customs clearance purposes and loaded onto the vehicle, but not later than one hour before the vehicle is presented for processing at the border post in the Republic. (iii) In addition to the manifests submitted electronically in terms of subparagraphs (i) and (ii), the road haulier must also produce to customs on arrival at the border post in the Republic manually completed road freight manifests referred to in rule 64D.08(4) in respect of all the cargo imported or exported on the vehicle. (d) The customs officer in charge of a border post may on good cause shown reduce the time specified in paragraph (c)(ii).

By the substitution in rule 64D.08(4) for the heading and paragraphs (a) and (b) of the

following heading and paragraphs: Customs Road Freight Manifest. (a)(i) A customs Road Manifest, form DA 187, must be used in respect of the carriage of all goods, and must accompany the relevant bills of entry when clearance is made. (ii) Bonded goods and other goods must be identified as indicated on the manifest. (b) The original of the manifest and a copy of each bill of entry for the cargo carried must accompany the driver of the vehicle during the journey and a copy of the manifest and of each bill of entry must be delivered to the Controller at the place of exit.

By the substitution in rule 101A.01A(2)(a) for subparagraph (iii) of the following subparagraph: (iii) manifests and empty container lists specified in rule 8.07(b), aircraft prearrival manifests and final manifests specified in rule 8.07(c), rail manifests specified in rule 8.07(d) and road manifests specified in rule 8A, by the carrier, master cargo carrier, cargo carrier, groupage operator, courier, railway authority or road haulier as respectively applicable in terms of those rules.

By the substitution in item 202.00 of the Schedule to the rules of the following form: DA 187 Customs Road Freight Manifest.