On 10 October 2022, the South African Revenue Service (SARS) announced an amendment of Rule 00.05 and the insertion of Rule 44.05 to the Customs and Excise Act, 1964, and the substitution of Forms (Single Administrative Document (SAD)) SAD 502 and SAD 505, with effect from 07 October 2022. (DAR240)
Implementation date 07 October 2022
- SAD 502 – Customs Declaration Form (TRANSIT CONTROL AND TRANSPORT FOR EXAMINATION)
- SAD 505 – Customs Declaration Form (BOND TRANSIT CONTROL AND TRANSPORT FOR EXAMINATION)
The Rules amendments read:
1. Rule 00.05 is amended:
(a) by the substitution in paragraph (e) for subparagraph (iii) of the following subparagraph:
“(iii) SAD502 – Customs Declaration Form (Transit Control and Transport for Examination), which must be used when transit goods are [cleared] entered for transit movement clearance entry of goods in transit or goods moving from a warehouse facility across the South African borders), including when containerised transit goods are to be transported by a licensed remover of goods in bond for purposes of examination as contemplated in Section 4(8A) read with Section 44(5)(e);” and
(b) by the substitution in paragraph (e) for subparagraph (v) of the following subparagraph:
“(v) SAD505 – Customs Declaration Form (Bond, Transit Control and Transport for Examination), which must be completed used –
(aa) when bonded goods are moved inland or across Botswana, Lesotho, Namibia, and Swaziland (BLNS) borders (place of landing (entry)) to a warehouse or between warehouses or from a warehouse to a place of exit, including when containerised bonded goods are to be transported by a licensed remover of goods in bond for purposes of examination as contemplated in Section 4(8A) read with Section 44(5)(e); or
(bb) when containerised goods are entered for home consumption and the person entering the goods wishes to appoint a licensed remover of goods in bond to transport such goods in the event that the goods are stopped for examination as contemplated in Section 4(8A) read with Section 44(5)(e); and”.
2. Rule 44.04 is amended:
“44.05 If, as envisaged in Section 44(5)(e), a person entering imported containerised goods for any purpose, chooses to appoint a licensed remover of goods in bond to transport such goods in the event that the goods are stopped for examination as contemplated in Section 4(8A), that person shall when entering the goods in terms of these rules –
(a) make use of the applicable combination of SAD forms as may be prescribed for the particular purpose in the rules, namely form SAD500 and additionally either form SAD502 or SAD505 as referred to in Rule 00.05(e)(iii) or (v), depending on the circumstances; and
(b) furnish particulars relating to that licensed remover as may be required on the applicable additional SAD form.”.