Customs

On 12 May 2014 Sars announced a single registration process with the requirement that in order for traders to conduct business with Sars, they need to be registered. This includes the following:

(i) Local Importer: All local persons who import (bring goods into) the Republic must register as an importer with Customs.

(ii) Local Exporter: All local persons who export (take goods out) of the Republic must register as an exporter with Customs.

(iii) Foreign Importer: All foreigners who import goods into the Republic must register as an importer with Customs and appoint a local registered agent to act on their behalf.

(iv) Foreign Exporter: All foreigners who export goods from the Republic must register as an exporter with Customs and appoint a local registered agent to act on their behalf.

(v) Rebate User: Clients who register as rebate users are allowed to import goods without paying duties under certain conditions, ie,  for processing, manufacturing, and packaging with an intention of exporting them.

(vi) Manufacturer in terms of drawback: All local persons who import goods into South Africa should register if they wish to apply for a drawback (refund) after exporting goods on which duties were already paid. This applies to imported goods used in manufacturing of goods which are subsequently exported.

(vii) Automotive Production and Development Programme (APDP): APDP is a production incentive programme for the motor industry whereby components are imported under rebate item 317.03 for the manufacture of light motor vehicles and 317.06 for the manufacture of automotive components.  Anyone who imports components for use in terms of such provisions should register for APDP.

(viii) Registered Agent: A registered agent is a person located in South Africa who has/is nominated to act as an agent of a foreign trader. They need to firstly register with Sars.

(ix) IDZ (Industrial Development Zone): An IDZ offers facilities for manufacturing, storage and distribution of goods in an area adjacent to an international harbour or airport, as designated by the Minister of Trade and Industry. Anyone who operates an IDZ must register with Customs.

By way of a reminder this requires the completion of the following forms:

DA185 - Application for Registration or Licensing of Customs and Excise Client

DA185 4A1 - Registration for Importer

DA185 4A2 – Registration for Exporter

DA185 4A3 - Registration for Rebate User

DA185 4A4 - Registration for Manufacturer

DA185 4A5 - Registration for Special Manufacturing Warehouse APDP

DA185 4A6 - Registration for Electronic Communication

DA185 4A7 - Registration for Producer

DA185 4A8 - Commercial Manufacturer of Biodiesel

DA185 4A9 - Non Commercial Manufacturer of Biodiesel

DA185 4A10 - Registration for Manufacturer i.t.o. Drawback Item 521

DA185 4A11 - Registration for IDZ Operators CCA

DA185 4A12 - Registration Client Electricity Producer

DA185 4A13 - Registration for Registered Agent