Customs

Unregistered Importers and Exporters

A letter dated 24 October 2012 and titled “Unregistered Importers and Exporters” the Executive: Customs Modernisation reads: Previous correspondence dated 19 October 2012 is hereby withdrawn and replaced with this letter. The 70707070 provision is currently not permissible for Customs clearance purposes at any land port of entry. At other offices of clearance the South African Revenue Service (Sars) has during the past few months issued declarants 70707070 with electronic notifications to the effect that this practice is changing and to give them sufficient opportunity to apply for the necessary registration. In order to improve supply chain security Sars requires traders who make use of the 70707070 code in either the importer or the exporter field to provide either a South African identity number or tax reference number on the declaration in the unregistered trader field. The provisions of Rule 59A.03(1)(iv), concerning the limitations in Customs value and number of transactions allowed per year, remain in force. In the case of traders not resident in South Africa or who do not have business premises in South Africa, this provision is also not applicable. Such traders are required to register or license as foreign principles (importers, exporters or removers of goods in bond as the case may be) in order to continue transacting. Alternatively a clearing agent may also act on their behalf assuming full liability for the transaction. In such cases the agent must be registered as an importer or exporter and the agent’s Customs client number must appear in the importer or exporter field of the Customs declaration, as the case may be. The clearing agent acting on behalf of the foreign remover does not need to be licensed as a remover. As from 03 November 2012, Sars will reject clearances at all offices of clearance and ports of entry and exit which do not comply with the requirements stated above.

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