On 09 February 2011 the South African Revenue Service (Sars) published amendments to the Rules (and Forms) to the Customs and Excise Act. The amendments relate to foreign principal and agent registrations. • Rule 00.07 – Investigations conducted in respect of applications for registration or licensing; • Rule 59A01. – Definitions and application for registration; • Rule 59A.03(1) – Persons who must and may apply for registration; • Rule 60.30(2) – Persons who may apply for a licence; • Rule 64D.01(1,3) – Obligation to licence and application for a licence; • Rule 64D.03(1); • Rule 64D.04(1) – Exemption from the removal of goods by a licensed remover of goods in bond; • Rule 64D.05(4) – Goods that must be carried by a licensed remover of goods in bond; • Rule 64D.10(5) – Security and bonds for security; • Rule 64D.15(9) – Keeping of books, accounts and documents; • Rule 101A.01 – Electronic communication for the purpose of customs and excise procedures; • Rule 101A.01A(2) – Mandatory electronic communication of reports and declarations [DAR/]; • Rule 119A.S64B(1)(a); and • Rule 119A.S64D(1). The Forms relate to: • DA185 – Application Form: Registration/Licensing of Customs and Excise Clients; • Annexure DA185.4A1 – Registering Client Type 4A1 – Importer (Local or Foreign) ; • Annexure DA185.4A2 – Registering Client Type 4A2 – Exporter (Local or Foreign); • Annexure DA185.4A13 – Registration Client Type 4A13 – Registered Agent; • Annexure DA185.4B6 – Licensing Client Type 4B6 - Remover of Goods in Bond (Local or Foreign); • Annexure DA185C; and • DA185D – Nomination of Registered Agent.
