21A.10
| (a) | Goods entering into or removed from a CCA and documentation required |
| (i) | No goods may enter or be removed from a CCA unless, as may be applicable, the goods, |
| (aa) | if subject to customs and excise laws and procedures, have been entered at the office of a Controller, and— |
| (A) | have been released for removal to the CCA or; |
| (B) | have been released for removal from the CCA |
| (bb) | when CCA VAT goods, are accompanied by a prescribed VAT 267 form together with a tax invoice where applicable |
| (ii) | Any goods which may be removed to or from a CCA that are— |
| (aa) | imported into a CCA from outside the common customs area; |
| (bb) | removed in bond or in accordance with any other procedure without payment of duty to a CCA enterprise in the CCA; |
| (dd) | removed in bond from a CCA; |
| (ee) | manufactured in or imported into the CCA, that are removed from the CCA for consumption in the common customs area (including any removal under rebate of duty); or |
| (ff) | removed from one CCA enterprise to another (whether in the same or another SEZ) under any procedure, |
[Rule 21A.10(a)(ii)(ff) substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
must be entered as required in terms of the appropriate customs and excise procedure at the office of the Controller.
(iii)
| (aa) | Any removal under rebate of duty may include removal of rebate goods or goods partly or wholly manufactured under rebate of duty from a registered rebate manufacturer to another registered rebate manufacturer within or outside the CCA. |
| (bb) | Any goods must be so removed on the prescribed form which must be accompanied by a tax invoice where applicable in respect of the partly or wholly manufactured goods. |
| (iv) | Any goods imported into a CCA for storage, must, whether or not liable to duty, be entered for storage and stored in a customs and excise storage warehouse licensed in terms of the Act or if for manufacture under rebate entered under rebate and stored in a rebate storeroom. |
| (b) | Movement of CCA VAT goods and services |
(i)
| (aa) | CCA VAT goods must be declared on a VAT 267 form upon entry into or removal from a CCA. |
| (bb) | Services required to be declared on a VAT 267 form must be so declared before rendering those services inside or outside the CCA. |
(ii)
| (aa) | The completed VAT 267 form must be delivered to the SEZ operator at the entrance to or exit from the CCA who must verify that the form specify, as may be applicable, the goods brought into or the services to be rendered inside or outside the CCA and, if satisfied regarding the correctness of the declared particulars, must sign and otherwise deal with the form according to the instructions issued by the Commissioner. |
[Rule 21A.10(b)(ii)(aa) substituted by Notice R.225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (bb) | The SEZ operator must keep a record of VAT 267 forms received and account for the forms to the SEZ SARS office as prescribed in rule 21A.10(d)(i)(dd). |
[Rule 21A.10(b)(ii)(bb) substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (iii) | Goods removed from a CCA into the Republic must also be properly described and accompanied by a tax invoice prescribed by the VAT Act. |
| (c) | Temporary removals of CCA VAT goods to or from a CCA |
| (i) | Where CCA VAT goods are temporarily removed to or from a CCA, application in writing must be made to the Controller. |
| (ii) | Any person in the CCA who receives or removes such goods must comply with the conditions imposed by the Controller. |
| (iii) | If the goods are not returned to the CCA enterprise within 30 days, or within a period arranged in writing with the Controller the CCA enterprise will be liable to account for VAT in terms of the relevant provisions of the VAT Act in the tax period after the expiry of the period of 30 days or the period as arranged with the Controller. |
| (d) | Documentation for (a), (b) and (c) |
(i)
| (aa) | Copies of customs clearance documents for goods contemplated in paragraph (a) must be produced in triplicate to the SEZ operator, who after verifying that the documents specify the goods entering or leaving the CCA, must stamp and sign the reverse thereof and retain one copy. |
[Rule 21A.10(d)(i)(aa) substituted by Notice R. 566 dated 3 July 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (bb) | VAT 267 forms must be signed and kept as contemplated in rule 21A.10(b). |
| (cc) | A copy of the approval for a temporary removal referred to in paragraph (c) must accompany the relevant VAT 267 form and must be retained by the SEZ operator. |
[Rule 21A.10(d)(i)(cc) substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (dd) | The SEZ operator must keep, in a form approved by the Commissioner, a daily record of such originals or copies and deliver by hand all originals or copies retained during any day together with a copy of such record to the SEZ SARS office on the following working day. |
[Rule 21A.10(d)(i)(dd) substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (ii) | Where any goods arrive at the entrance or exit of the CCA for removal into or from the CCA for which no document specified in these rules is produced or of which the particulars do not agree with the accompanying documents, the SEZ operator must not allow the goods to enter or exit the CCA and must request the Controller to send an officer who must then inspect the goods and documents and further deal with the goods in accordance with the Act. |
[Rule 21A.10(d)(ii) substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (e) | Goods liable to excise duty, fuel levy or environmental levy manufactured in a CCA |
| (i) | Any goods liable to excise duty, fuel levy or environmental levy, may only be manufactured in a CCA in a customs and excise manufacturing warehouse. |
| (ii) | For the purposes of paragraph (e)(i), goods manufactured in the CCA may only be removed for storage outside a CCA in a customs and excise warehouse in the circumstances and in accordance with the customs and excise laws and procedures prescribed in the rules for that section or chapter. |
(i)
| (aa) | Any goods imported by a CCA enterprise which are free of duty, may be stored in a customs and excise manufacturing or storage warehouse licensed in the CCA. |
| (bb) | Any such goods may not be removed to another such warehouse in the common customs area. |
| (ii) | Where goods which are free of duty are used in any manufacturing process, the registrant or licensee, as may be applicable, must keep a proper record thereof as if the goods were liable to duty. |
| (g) | Payment of duty on goods used in or removed to a CCA |
| (i) | Where any goods imported from outside the common customs area into, or any goods manufactured in a CCA, are used, sold or otherwise disposed of in the CCA in circumstances which render those goods liable to payment of duty, entry thereof must be made at the office of the Controller before such use, sale or otherwise disposal of. |
| (ii) | Where such goods have been produced or manufactured by a rebate registrant, the rebated duty on imported goods used in the production or manufacture must be paid at the office of the Controller. |
| (h) | Except if used in manufacturing in terms of the Act, no goods liable to excise duty, fuel levy or environmental levy may be removed to a CCA for consumption therein unless the goods have been entered for payment of duty. |
