Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter I : General ProvisionsRules regarding the implementation of SAD forms |
00.05
| (a) | With effect from 1 October 2006 for the purposes of any rule published under any section of the Act, unless otherwise specified or the context otherwise indicates— |
"bill of entry" includes a SAD form and a SAD form includes a bill of entry used for the same purposes before 1 October 2006;
"entry" or "entered" in respect of goods includes a declaration of goods or goods declared on the appropriate SAD form and "declaration" or "declared", respectively includes "entry" or "entered".
| (b) | The appropriate SAD form shall be used in substitution of bills of entry listed in paragraph (d). |
| (c) | Any bill of entry may be amended by a SAD Voucher of Correction. |
| (d) | The following table states the bills of entry and the CCA1 declaration substituted by the appropriate SAD form used for the same purposes with effect from 1 October 2006: |
DA 500 |
Bill of Entry (direct) |
DA 501 |
Continuation Sheet: Bill of Entry (direct) |
DA 504 |
Voucher of Correction: Bill of Entry (direct) |
DA 510 |
Bill of Entry (direct) Transfer of Liability |
DA 514 |
Voucher of Correction: Bill of Entry (direct) Transfer of Liability |
DA 550 |
Bill of Entry Export |
DA 551 |
Continuation Sheet: Bill of Entry Export |
DA 554 |
Voucher of Correction: Bill of Entry Export |
DA 600 |
Bill of Entry (ex warehouse) Imported Goods |
DA 601 |
Continuation Sheet: Bill of Entry (ex warehouse) Imported Goods |
DA 604 |
Voucher of Correction: Bill of Entry (ex warehouse) Imported Goods |
DA 610 |
Bill of Entry: South African Products (ex warehouse or fuel levy goods ex duty paid stocks) |
DA 611 |
Continuation Sheet: Bill of Entry: South African Products (ex warehouse or fuel levy goods ex duty paid stocks) |
DA 614 |
Voucher of Correction: Bill of Entry: South African products (ex warehouse or fuel levy goods ex duty paid stocks) |
CCA1 |
Declaration of goods removed within the Southern African Common Customs Area |
| (e) | The following forms are prescribed for the purposes contemplated in these rules: |
| (i) | SAD 500 – Customs Declaration Form, which must be completed as prescribed for the clearance of goods for different purposes; |
| (ii) | SAD 501 – Customs Declaration Form (Continuation Sheet), which must be completed if more than one item segment is declared; |
| (iii) | SAD 502 – Customs Declaration Form (Transit Control and Transport for Examination), which must be used when transit goods are entered for transit movement (entry of goods in transit or goods moving from a warehouse facility across the South African borders), including when containerized transit goods are to be transported by a licensed remover of goods in bond for purposes of examination as contemplated in section 4(8A) read with section 44(5)(e); |
[Rule 00.05(e)(iii) substituted by section 1(a) of Notice No. R. 2576, GG47254 dated 7 October 2022]
| (iv) | SAD 503 – Customs Declaration Form (Bill of Entry Query Notification / Voucher of Correction), which must be used for purposes of correction of the CCA1 or SAD 500 where goods were cleared for movement between the SACU countries; |
| (v) | SAD 505 – Customs Declaration Form (Bond, Transit Control and Transport for Examination), which must be used— |
| (aa) | when bonded goods are moved inland or across the BLNS borders (place of landing (entry)) to a warehouse or between warehouses or from a warehouse to a place of exit, including when containerized bonded goods are to be transported by a licensed remover of goods in bond for purposes of examination as contemplated in section 4(8A) read with section 44(5)(e); or |
| (bb) | when containerized goods are entered for home consumption and the person entering the goods wishes to appoint a licenced remover of goods in bond to transport such goods in the event that the goods are stopped for examination as contemplated in section 4(8A) read with section 44(5)(e); and |
[Rule 00.05(e)(v) substituted by section 1(b) of Notice No. R. 2576, GG47254 dated 7 October 2022]
| (vi) | SAD 507 - Customs Declaration Form (Additional Information / Produced documents), which must be completed in instances where the space in any box on the SAD 500 and SAD 501 is insufficient. |
| (f) | Any provision in any rule relating to a form SAD 500, shall be deemed to include, unless otherwise specified or the context otherwise indicates, any other SAD – Customs Declaration Form prescribed for use in respect of any procedure to which the said form SAD 500 relates. |