On 03 December 2021, the South African Revenue Service (SARS) announced the release of its 8-page Customs External Guide “Submission of Advance Import Payments”.
The purpose of this guide is to assist importers to: (i) Submit new Advance Payment Notifications (APNs) to Customs; (ii) Amend or cancel previously submitted APNs; (iii) View SARS correspondence; and (iv) Upload supporting documents.
This process is applicable to advance import payments of R50,000 and above.
The External Guide is available on request.