On 06 February 2025, the South African Revenue Service (SARS) extended an invitation to comment on its proposed amendment of Form DA 5, “Declaration of Sealable Goods on Board Ship”, due by 14 February 2025.
Explanatory Note
Section 9 to the Customs and Excise Act, 1964, and the Rules thereto provide for the customs sealing of goods on board ship. In terms of this Section the master and every crew member shall declare all sealable goods on board the ship which are unconsumed stores of such ship and all sealable goods which are personal property or in the possession of the master or crew member.
Form DA5 provides for the declaration of sealable goods on board the ship. The proposed amendments to the form were originally published for comment in November 2024 with the intention to align it with the Rules under Section 9 of the Act, 1964. After reviewing comments, SARS is now proposing further substantive amendments to Form DA5, this is the reason for the invitation to comment.