On12 April 2021, the South African Revenue Service (SARS) called for comment on its proposed draft amendment to Rule 38.14A to the Customs and Excise Act, 1964 “SACU UCR Botswana and Namibia” on which comment is due on 26 April 2021.
According to SARS’ Explanatory Note the Unique Reference Number (UCR) is assigned to a consignment of goods for the purpose of tracking the goods throughout the supply chain from origin to destination. The Southern African Customs Union (SACU) UCR aims to facilitate the exchange of Customs information between SACU Member States. The Customs Administration of Botswana and Namibia is now being added to the list of countries participating in the SACU UCR implementation.
Amendment of Rule 38.14A
The substitution in paragraph (a) for the definition of “participating country”, of the following definition:
“participating country” means a country participating in the SACU UCR implementation, namely Botswana, Eswatini, Lesotho or Namibia, as the case may be.
The Rule amendment is available on request.
Story by: Riaan de Lange
