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VOC ruling clarified

01 Oct 2004 - by Staff reporter
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VOUCHERS OF correction (VOCs) are still required where a bill of entry has changed or is incorrect, according to SA Revenue Service (SARS) customs - even in the contentious situation of aircraft flight numbers.
It must however be noted that the date required in the flight number and date field is the date of departure, not the date of arrival, SARS told FTW.
In addition SARS has confirmed that the estimated time of arrival field on bills of entry need not be amended if the actual time proves different, as this is simply an estimate.

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