On 25 June 2021, the South African Revenue Service (SARS) announced an update of its “Customs External Policy - Registration, Licensing and Designation”, and its “Customs External Guide Customs Trader Portal (CTP) for Registration and Licensing of Customs Clients”.
The “Summary of Main Points” of the “Customs External Policy - Registration, Licensing and Designation” are:
(a) This policy deals with the types of clients required to be registered: (i) Automotive Production Development Programme (APDP); (ii) Approved exporters; (iii) Cargo reporter (e.g., carriers, port / rail authorities or operators); (iv) Electronic communication with SARS; (v) Exporters (located in South Africa or not); (vi) Importers (located in South Africa or not); (vii) Special Economic Zone (SEZ) Operators, Designated areas as Customs-controlled areas within an SEZ and CCA Enterprise, Section 21A; (viii) Manufacturers in terms of Drawback Items 501.00 to 521.00; (ix) Producers for preferential trade agreements and generalised system of preference (GSP); (x) Rebate users in terms of Schedule 3, 4 and 6; and (xi) Registered Agents in terms of Rule 59A.01.
(b) In addition, the document deals with types of clients, premises or facilities required to be licensed:(i) Carriers - removers of goods in bond (local or foreign);(ii) Clearing agents; (iii) Depots: container and degrouping; (iv) Customs warehouses: (A) Storage warehouses (OS) including Customs controlled area enterprises; (B) Manufacturing warehouses including Customs-controlled area enterprises; (C) Special storage warehouses (SOS): (I) Storage of local manufactured and/or imported goods for supplies to foreign-going aircraft or vessels as stores, spares and equipment; (II) Inbound and/or outbound duty and tax-free shops; and (III) Storage of imported second-hand motor vehicles; and (D) Stockist warehouses. (v) Removers of goods in bond (located in South Africa or not); or (vi) Search abandoned wrecks or for abandoned wrecks (Searcher).
(c) Designation of a portion of the SEZ landmass as a Customs controlled area is also covered.
(d) Registration to participate in the Deferments scheme is also discussed.
(e) The appointment of facilities for specific purposes: (i) Container terminal; and (ii) Transit shed.
(f) The following are not covered in this policy: (i) Surety (e.g., Bonds and/or addendums) – (refer to SC-SE-05); (ii) Designations other than terminals and SEZ or Customs-controlled area related activities; (iii) The Legal entity registration which must precede registration, licensing or designation, see ECS-LER-03 (iv) Accreditation, see SC-CF-27; (v) Completion of the application form(s) and annex see SC-CF-23; (vi) Administration of trade agreements, see SC-RO-02; or (vii) Management of deferments, see SC-DT-B-02.
The “Scope” of the “Customs External Guide Customs Trader Portal (CTP) for Registration and Licensing of Customs Clients” is:
(a) The purpose of this document is to assist traders on how to: (i) Apply, amend or withdraw an application for registration and licensing as a Customs client type through e-Filing; (ii) View and archive their correspondence on their Registration, Licensing and Accreditation (RLA) Inbox; and (iii) Manage relationship with other registered RLA Customs client types through eFiling.
(b) This document is applicable to the following client types and must be submitted through eFiling; and
(c) The following are not covered in this guide: (i) The conditions and requirements pertaining to the registration and licensing of Customs client types which are described in SC-CF-19; (ii) Authentication (e.g., face-to-face validation) of the applicant in person as prescribed in ECSLER-03; (iii) Registration on e-Filing and management of user profiles as prescribed in GEN-ELEC-18-G01; ( iv) Merging of multiple entities profiles into a single profile as prescribed in GEN-ELEC-15-G01. And (v) The registration and licensing of non RLA client types (see SC-CF-19).
The draft amendments are accessible at:
Story by: Riaan de Lange