On 20 July 2021, the South African Revenue Service (SARS) Lead for Customs & Excise, Product & Process announced in a letter titled “Temporary Solution for Over Carried Cargo” that it had noted that the withdrawal of the DA31 for over carried cargo had left a void in the treatment of over carried cargo.
SARS further acknowledged that the temporary solution that had been put in place regarding the usage of the DA6 until a more permanent viable solution was provided might not be a legally viable solution and the incorrect usage of the DA6 as it was not intended for the purpose of over carried cargo.
SARS advised its clients that the newly approved interim procedure for over carried cargo would be to submit a manual Voucher of Correction (VOC) under the provisions of Section 40(3)(a)(i)(C) to the Customs and Excise Act, 1964 to the respective branch office where, once processed, a manual release would be provided to the declarant.
The letter is accessible at:
Story by: Riaan de Lange