‘Inadvisable to complete clearing instructions on behalf of importers’

In terms of the Customs and
Excise Act, any person entering
any imported goods shall produce
the importer's written clearing
instructions, unless exempted
by rule.
The clearing instructions reflect
vital information, without which
it is impossible to effect accurate
Customs clearance.
For example, the clearing
instruction provides for the
insertion of Value Determination
Numbers (VDNs). In certain cases
there are "mark-ups" associated
with these determinations which
affect the value declared to
Customs.
These "mark-ups" need to
be captured into the Customs
clearance programme utilised by
clearing agents to frame and submit
Customs bill of entries to Customs.
The failure to do so could lead
to huge under-entries in Customs
duties and VAT being declared
which would in turn result in hefty
penalties being incurred.
Should imported goods be
subject to a Special Import Permit
Certificate (SIPC) the importer
would need to make reference
to the SIPC on the clearing
instructions. This would absolve
the clearing agent of any serious
repercussions resulting from
invalid or exhausted permits, such
as seizure of the goods.
Therefore, although it may
save a little time, it is inadvisable
for clearing agents to complete
clearing instructions on behalf of
importers. The consequences of
inaccurately completed clearing
instructions could be extremely
costly and far reaching.