Customs and Excise Rules > Chapter XIIA : Rules in terms of section 120(1)(e) and (o) > Rules in terms of Section 120A of the Act > Declaration procedures in respect of "commercial goods" removed within the common customs area (the Republic, Botswana, Lesotho, Namibia and Swaziland)

120A.01

(a)

(i)

In respect of all declarations of goods imported into the Republic from or through Botswana, Lesotho, Namibia or Swaziland (the BLNS countries) or exported from the Republic into or through a BLNS country, the same procedures apply as provided for in terms of the Customs and Excise Act, 1964, with regard to imports into the Republic from countries other than the BLNS countries, or exports from the Republic into countries other than the BLNS countries.

(ii)

(aa) For the purposes of these rules–

"commercial goods" means goods contemplated in rule 15.01 or any vehicle of which the particulars are not required to be declared on forms TC-01 and TRD1 in accordance with the requirements specified in that rule and those forms;

[Rule 120A.01(a)(ii)(aa) substituted by section 13(a) of Notice No. R.938, GG43661, dated 28 August 2020]

(bb)	Subject to rule 15.02, any commercial goods imported from or exported to a BLNS country must be entered in terms of the provisions of section 38.

(b)

(i)

The SAD 500 shall be used for the declaration to an officer, as defined in the Customs and Excise Act, 1964, or to any other authority designated by the Commissioner for the South African Revenue Services (the Commissioner), at a "designated commercial port" and during the hours as set out in these rules, in respect of all "commercial goods" imported into the Republic from a BLNS country or exported from the Republic into a BLNS country for the purposes of the Value-Added Tax Act, 1991.

(ii)

Any goods or any vehicle that is required to be declared on forms TC-01 and TRD1 must be declared only on that form when imported into the Republic from a BLNS country or from outside the common customs area through a BLNS country or exported from the Republic to a BLNS country or through a BLNS country to a destination outside the common customs area.

[Rule 120A.01(b)(ii) substituted by section 13(b) of Notice No. R.938, GG43661, dated 28 August 2020]

(iii) Full particulars as required on the SAD 500 shall be furnished by the person declaring such goods.

(iv)

(aa)	The SAD forms may be submitted electronically in compliance with the Act and the rules relating to the electronic clearance of goods.

(bb)	If goods which have been cleared electronically for removal under a customs procedure to a destination outside the Republic are removed by road, a copy of the processed SAD form and proof of release of the goods must accompany the driver

(c)

(i)

Where "commercial goods" which originated in a BLNS country, are temporarily imported into the Republic from a BLNS country or are removed in transit from a BLNS country through the Republic for export or re-export, full particulars as required on the SAD 500 must be furnished by the person declaring such goods and the SAD 500 must clearly be marked to indicate "In Transit" or "Temporary".

(ii)	The person referred to in section 7(1)(b) of the Value-Added Tax Act, 1991, may, at the discretion of the Commissioner, be allowed to enter such "commercial goods" without the payment of Value-Added Tax (VAT) or without a provisional payment to cover the VAT on "commercial goods" so declared.

(iii)

The person concerned shall, however, remain liable for the payment of VAT on such "commercial goods" so imported until it is proven that such "commercial goods" have been duly taken out of the Republic.

(iv)	If the person concerned fails to submit such proof within–

(aa)	a period of six months from the date goods temporarily imported were declared for importation into the Republic or such longer period as the Commissioner in exceptional circumstances may allow;

(bb)	a period of 30 days from the date the goods in transit through the Republic were declared for transit or such longer period as the Commissioner in exceptional circumstances may allow;

the VAT due must be paid forthwith on the goods so declared for temporary import or for transit through the Republic and such person may be required to make provisional payments in future.

(v)	A copy of the SAD 500 with the SAD 502 or SAD 505 duly completed to the extent applicable by all the offices on the route and including the office of final destination must be returned to the Controller at the office of commencement in the Republic within a period of 30 days after such entry.

(vi)

The SAD 503 – Customs Declaration Form (Bill of Entry Query Notification / Voucher of Correction) must be used for the correction of the SAD 500, SAD 502 and SAD 505 in respect of all "commercial goods" imported into the Republic from a BLNS country or exported from the Republic into a BLNS country.

Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Rules in terms of Section 120A of the Act

Declaration procedures in respect of "commercial goods" removed within the common customs area (the Republic, Botswana, Lesotho, Namibia and Swaziland)