On 26 September 2011 Sars published its “Reference Guide – International Mail”. The “purpose” of the Reference Guide is twofold: • This document provides guidance to clients to understand the concept of International postal articles to be cleared and released for home use or export in accordance with either the regular clearance and release procedure or a special clearance and release procedure. • The categories of international postal articles to which the special clearance and release procedures do not apply are listed in 7.1 of the Reference Guide. This Reference Guide applies to all international postal articles, ordinary and registered letters: • Imported into South Africa: • For delivery in South Africa by the South African Postal Office (SAPO); or • In transit to another country through South Africa; and • Posted in South Africa for export from South Africa through SAPO. • This guide excludes any international mail articles imported or exported through express parcel services (EPS).