On 10 September 2021, the South African Revenue Service (SARS) announced the publication of its “Customs External Policy Registration, Licensing and Designation”.
According to the notice, the fourth phase of the systems enhancements to the Registration, Licensing and Accreditation (RLA) system has been implemented whereby Licensed RLA Customs clients can now renew their licence electronically via eFiling; and Customs clients are able to discard their RLA application, if required.
The Summary of Main Points of the External Policy are:
(a) This policy deals with the types of clients required to be registered:
(i) Automotive Production Development Programme (APDP);
(ii) Approved exporters;
(iii) Cargo reporter (e.g. carriers, port / rail authorities or operators);
(iv) Electronic communication with SARS;
(v) Exporters (located in South Africa or not);
(vi) Importers (located in South Africa or not);
(vii) Special Economic Zone (SEZ) Operators, Designated areas as Customs controlled areas within an SEZ and CCA Enterprise, Section 21A;
(viii) Manufacturers in terms of drawback items 501.00 to 521.00;
(ix) Producers for preferential trade agreements and generalised system of preference (GSP); and
(x) Rebate users in terms of Schedule 3, 4 and 6; and
(xi) Registered Agents in terms of Rule 59A.01.
(b) In addition, the document deals with types of clients, premises or facilities required to be licensed:
(i) Carriers - removers of goods in bond (local or foreign);
(ii) Clearing agents;
(iii) Depots: container and degrouping;
(iv) Customs warehouses:
(A) Storage warehouses (OS) including Customs-controlled area enterprises;
(B) Manufacturing warehouses including Customs-controlled area enterprises;
(C) Special storage warehouses (SOS):
(I) Storage of locally manufactured and /or imported goods for supplies to foreign-going aircraft or vessels as stores, spares and equipment;
(II) Inbound and / or outbound duty and tax free shops; and
(III) Storage of imported second hand motor vehicles; and
(D) Stockist warehouses.
(v) Removers of goods in bond (located in South Africa or not); or
(vi) Search abandoned wrecks or for abandoned wrecks (Searcher).
(c) Designation of a portion of the SEZ landmass as a Customs controlled area is also covered.
(d) Registration to participate in the Deferments scheme is also discussed.
(e) The appointment of facilities for specific purposes:
(i) Container terminal; and
(ii) Transit shed.
(f) The following are not covered in this policy:
(i) Surety (e.g. Bonds and / or addendums) – (refer to SC-SE-05);
(ii) Designations other than terminals and SEZ or Customs-controlled area related activities;
(iii) The Legal entity registration which must precede registration, licensing or designation, see
ECS-LER-03;
(iv) Accreditation, see SC-CF-27;
(v) Completion of the application form(s) and annex see SC-CF-23;
(vi) Administration of trade agreements, see SC-RO-02; or
(vii) Management of deferments, see SC-DT-B-02.
The External Policy is accessible at: