On 14 October 2022, the South African Revenue Service (SARS) Head Customs and Excise, Product and Process released a letter informing the trade that in light of the Transnet strike and the increasing movement of over carried cargo, all shipping lines and traders need to be aware of the temporary solution for over carried cargo under the provisions of Section 40(3)(a)(i)(C) to the respective Branch Office where once processed a manual release will be provided to the declarant and allow for the movement and manual processing of the Vouchers of Correction (VOC) when ships over carry cargo.
According to SARS this letter serves to highlight and confirm the SARS external communication dated 20 July 2021.