On 11 June 2021, the South African Revenue Service (SARS) informed stakeholders about Rule 38.14A to the Customs and Excise Act, 1964 relating to the Southern African Customs Union (SACU) Unique Consignment Reference (UCR) Number (DAR214).
Rule 38.14A of the Act, 1964 is amended by 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, [or] Lesotho or Namibia, as the case may be;”
The draft amendments are accessible at:
Story by: Riaan de Lange