Sars on 08 July extended an invitation to comment on its draft Rule 38 (Southern African Customs Union (Sacu) Unique Consignment Reference (UCR) Botswana) on which comment is due by 22 July.
The UCR is a unique reference number assigned to a consignment of goods for the purpose of tracking the goods throughout the supply chain from origin to destination. The current UCR is being amended to a Sacu UCR, which will create a platform for exchange of Customs information between Sars Customs and the customs administration of Botswana.
Amendment of rule 38.14A
Rule 38.14A of the Rules to the Customs and Excise Act No.91 of 1964, is hereby amended –
(a) by the insertion in paragraph (a), after the definition of “declarant”, of the following definition: ““participating country” means a country participating in the SACU UCR implementation, namely Swaziland or Botswana, as the case may be;”; and
by the substitution for paragraph (b) of the following paragraph:
(b) When completing a bill of entry, a declarant must, in the case of –
(i) an export from the Republic, generate and use a SACU UCR for the relevant consignment irrespective of the country of destination;
(ii) an import into the Republic from [Swaziland] a participating country, use the SACU UCR generated in [Swaziland] that participating country for that consignment; or
(iii) the transit of goods through the Republic to [Swaziland] a participating country –
(aa) generate and use a SACU UCR for that consignment; or
(bb) if a UCR has already been generated in any [other] country other than a participating country for that consignment, use that UCR; or
(iv) the transit of goods from [Swaziland] a participating country through the Republic –
(aa) use the SACU UCR generated in [Swaziland] that participating country for that consignment; or
(bb) if a UCR has already been generated in any [other] country other than a participating country for that consignment, use that UCR.
Story by: Riaan de Lange