On 25 March 2024, the South African Revenue Service (SARS) published its 7-page “Quick Reference Table to Amendments, Substitutions, and Cancellation of Bills of Entry” Guide, which has been revised.
Purpose
The Guide provides a quick reference to enhance the understanding of amendments, substitutions, and cancellation of Bills of Entry (BoE).
Introduction
Any person entering any goods for any purpose in terms of the provisions of the Customs and Excise Act, 1964 shall:
- Submit a BoE within the stipulated time period in the prescribed form, setting forth the full particulars as indicated on the form and as required by the Act, 1964 and according to the purpose (customs procedure code to be specified on such BoE) for which the goods are being entered; and
- Shall make and subscribe to a declaration in the prescribed form, as to the correctness of the particulars and purpose shown on such BoE. In cases where the BoE submitted does not correctly reflect the customs procedure code or particulars of the goods being declared the BoE must either be amended, substituted, or cancelled depending on the circumstances.
The quick reference table below provides guidance in deciding which of these three [procedures or options] would be appropriate under which circumstances.
The Guide is accessible at:
www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-Pub-Guide-CE16-Quick-Reference-Table-to-Amendments-Substitutions-and-Cancellation-of-Bills-of-Entry.pdf