On 07 August the South African Revenue Service (SARS) announced the publication, on 31 July, of Rule 59A.03 to the Customs and Excise Act, 1964 (DAR200) relating to the use of registration code 70707070.
The Rule is amended through the insertion of the underlined, and the deletion of words in brackets ([ ]).
Rule 59A.03 is amended by the substitution in paragraph (a) for subparagraph (iii) of the following subparagraph:
(iii) [Registration code number 70707070 may be used only if the importer or exporter –] The following persons are in terms of section 59A(b)(ii) excluded from formal registration requirements and may, subject to subparagraph (v), make use of the registration code 70707070:
(aa) [(A)] A person, including a traveller, who imports or exports goods of which the total value required to be declared [for each consignment] is less than [R50 000] R150 000 during any calendar year, [subject to the limitations of three such consignments during any calendar year] whether such goods are imported or exported in one or more consignments; [(B) declares those goods for home consumption, temporary export or export; (bb) is a natural person; and (cc) reflects his or her South African identity document number in the case of a South African citizen or a permanent resident of the Republic, passport document number in the case of a person who is not a South African citizen nor a permanent resident of the Republic or South African Revenue Service taxpayer reference number in the field provided in the declaration form.] (bb) a person who imports or exports goods classifiable under tariff subheading 9999.00.10 or 9999.00.20 as contemplated in the notes to Chapter 99 of Schedule No.1; and (cc) a person who is not a South African citizen who exports a motor vehicle registered in the Republic to a non-SACU country of destination for personal use.”; and
Rule 59A.03 is amended by the addition in paragraph (a) of the following subparagraph after subparagraph (iv):
“(v) Registration code 70707070 may be used provided that the person referred to in subparagraph (iii) –(aa) is a natural person; (bb) enters the goods for home consumption, temporary export or export; and (cc) reflects in the field provided on the bill of entry or declaration form his or her – (A) South African Revenue Service taxpayer reference number; or (B) South African identity document number, in the case of a South African citizen or a permanent resident of the Republic, or passport document number in the case of a person who is not a South African citizen nor a permanent resident.”.
The Notice is accessible at:
Story by: Riaan de Lange