On 16 January Sars invited comment, by 31 January on the Rules to the Act, 1964 under Section 38 “CLEARANCE AND ORIGIN OF GOODS: LIABILITY FOR AND PAYMENT OF DUTIES RULES FOR SECTION 38 OF THE ACT Entry of goods and time of entry”, and under Section 59A “CHAPTER VIII REGISTRATION, LICENSING AND ACCREDITED CLIENTS: Registration of persons participating in activities regulated by the Act”.
The proposed amendments to Rules 38A and 59A to the Act, 1964 serve to facilitate full implementation of the requirement of the Unique Consignment Reference (UCR) on clearance declarations by including clearance declarations of importers and exporters who are not located in the Republic of South Africa and who qualify to utilise the 70707070 code.
The 70707070 code is the general code and may be used by individuals who are not registered as importers.