On 31 August 2022, the South African Revenue Service (SARS) called for comment on the amendment to Rules to the Customs and Excise Act, 1964 relating to the SAD 502 customs declaration form [Customs Declaration Form (Transit Control and transport for examination)], and SAD 505 customs declaration form [Customs Declaration Form (Bond, transit control and transport for examination)] on which comment is due by 09 September.
The SAD 500 customs declaration form is the single administrative document used by customs and excise clients for the clearance of goods. The current manual SAD 500 customs declaration form does not provide a box for the importer or agent to declare details of the licensed remover of goods in bond.
The proposed amendment to the manual SAD 500 customs declaration form inserts new boxes 8C for carrier (licensed remover of goods in bond) and 8D for Trader Identification Number (TIN). This amendment is consequential to the amendment of Section 44 to the Act, 1964 providing for licensed removers of goods in bond to transport containerised goods from container terminals before they are released, for purposes of examination as contemplated in Section 4(8A) to the Act, 1964.
