Guide for Completion of Customs Clearances - Draft

2010

Guide for Completion of Customs Clearances - DraftRelease 0.1 Work-In-ProgressThis is a working document designed to assist Customs officials, Trade Practitioners and Systems developers as a guide to the implementation of a new Customs Clearance dispensation in South Africa.

CUSTOMS MODERNISATION TEAMSOUTH AFRICAN REVENUE SERVICE 8/21/2010

Table of ContentsIntroduction ................................................................................................................................ 1 1. 2. Objective ......................................................................................................................................... 1 Legal status and updates................................................................................................................. 1

Special Note on the Content of this Guide..................................................................................... 2 Background to Key Customs Modernisation Principles .................................................................. 3 3. International Standards .................................................................................................................. 3

3.1. Revised Kyoto Convention .............................................................................................................. 3 3.2. WCO SAFE Framework of Standards ............................................................................................... 3 3.3. WCO Data Model ............................................................................................................................ 3 3.4. WCO Unique Consignment Reference ............................................................................................ 4 4. Legal Position .................................................................................................................................. 4

4.1. Customs & Excise Act No. 91 of 1964 ............................................................................................. 4 4.2. Customs Control & Duty Bills .......................................................................................................... 5 5. 6. 7. 8. 9. Presentation and Submission of Customs Information .................................................................. 5 Registration for e-filing ................................................................................................................... 6 Registration for Electronic Data Interchange.................................................................................. 6 Supporting Documents ................................................................................................................... 6 Overview of Customs Import and Export Clearance Declarations.................................................. 6

9.1. Submission of Normal (Full) Clearance Declarations ...................................................................... 6 9.2. Simplified, Incomplete, Provisional, Supplementary, Periodic Supplementary and Oral Clearance ........................................................................................................................................................ 6 9.3. Expedited Clearance for Accredited Traders .................................................................................. 7 10. Glossary of New Customs Terms .................................................................................................... 7 11. The New Guide, Current Customs Policy and Policy Documents ................................................... 7 12. From Purpose Codes to Customs Procedure Codes........................................................................ 8

SOUTH AFRICAN REVENUE SERVICE | Draft Release 0.1

13. Guidelines to Completion of a Clearance Declaration .................................................................... 9 14. Key to Reading and Interpreting the content of this Guide ............................................................ 9 15. HEADER DETAILS ........................................................................................................................... 10 15.1. 15.2. 15.3. 15.4. 15.5. 15.6. 15.7. 15.8. 15.9. 15.10. 15.11. 15.12. 15.13. 15.14. 15.15. 15.16. 15.17. 15.18. 15.19. 15.20. 15.21. 15.22. 15.23. DECLARANT REFERENCE NO. (LocalReferenceNumber) ....................................................... 10 DISTRICT OFFICE CODE.......................................................................................................... 10 ASSESSMENT DATE ............................................................................................................... 11 TRANSACTION TYPE .............................................................................................................. 11 ORIGINAL MOVEMENT REFERENCE NO. (MRN) ................................................................... 11 PROCEDURE CATEGORY CODE (PCC) .................................................................................... 12 AGENT CODE ......................................................................................................................... 13 TOTAL LINES .......................................................................................................................... 13 COUNTRY OF EXPORT ........................................................................................................... 14 COUNTRY OF DESTINATION .................................................................................................. 14 PREVIOUS PROCEDURE MRN ................................................................................................ 14 VALUATION CODE - 1 ............................................................................................................ 15 VALUATION CODE - 2 ............................................................................................................ 15 PORT OF DESTINATION / EXIT ............................................................................................... 16 IMPORTER CODE ................................................................................................................... 16 EXPORTER CODE ................................................................................................................... 17 SUPPLIER CODE ..................................................................................................................... 17 EX WAREHOUSE .................................................................................................................... 18 TO WAREHOUSE / CONSIGNEE ............................................................................................. 18 REMOVER CODE .................................................................................................................... 19 TRANSPORT CODE ................................................................................................................. 21 REMOVAL TRANSPORT CODE ............................................................................................... 21 PAYMENT CODE .................................................................................................................... 22


15.24. 15.25. 15.26. 15.27. 15.28. 15.29. 15.30. 15.31. 15.32. 15.33. 15.34. 15.35. 15.36. 15.37. 15.38. 15.39. 15.40. 15.41. 15.42. 15.43. 15.44. 15.45. 15.46.

VAT REGISTRATION NO. ........................................................................................................ 22 TRANSPORT DOCUMENT NO. ............................................................................................... 23 TRANSPORT DOCUMENT DATE ............................................................................................. 25 TRANSPORT DOCUMENT ISSUED AT..................................................................................... 25 TRANSPORT NAME ................................................................................................................ 25 VOYAGE / FLIGHT NO. ........................................................................................................... 26 DEPARTURE DATE / FLIGHT DATE ......................................................................................... 26 DATE OF ARRIVAL .................................................................................................................. 27 HOUSE WAYBILL NO. ............................................................................................................. 27 HOUSE WAYBILL DATE .......................................................................................................... 28 NO. OF PACKAGES ................................................................................................................. 28 GROSS MASS OF CONSIGNMENT .......................................................................................... 28 DEPOT/TERMINAL CODE ....................................................................................................... 29 MARKS, NUMBERS & DESCRIPTION OF PACKAGES .............................................................. 29 PART CLEARANCE QUANTITY ................................................................................................ 30 MESSAGE SENDER ................................................................................................................. 30 UNIQUE CONSIGNMENT REFERENCE.................................................................................... 31 CREDIT TERMS....................................................................................................................... 32 DEFERMENT NUMBER........................................................................................................... 32 DECLARANT INTERNAL REFERENCE NUMBER....................................................................... 33 TRANSACTION BANK CODE ................................................................................................... 33 VAT INDICATOR ..................................................................................................................... 34 CHANGE ACKNOWLEDGEMENT INDICATOR [NOT APPLICABLE FOR PHASE 1] .................... 34

16. CONTAINER DETAILS ..................................................................................................................... 35 16.1. 16.2. CONTAINER NUMBER ........................................................................................................... 35 FULL/EMPTY INDICATOR ....................................................................................................... 36


16.3.

SEAL NUMBER ....................................................................................................................... 36

17. INVOICE DETAILS ........................................................................................................................... 37 17.1. 17.2. INVOICE NUMBER ................................................................................................................. 37 INVOICE DATE ....................................................................................................................... 37

18. LINE DETAILS ................................................................................................................................. 38 18.1. 18.2. 18.3. 18.4. 18.5. 18.6. 18.7. 18.8. 18.9. 18.10. 18.11. 18.12. 18.13. 18.14. 18.15. 18.16. 18.17. 18.18. 18.19. 18.20. 18.21. LINE NUMBER........................................................................................................................ 38 COUNTRY OF ORIGIN ............................................................................................................ 38 PREVIOUS PROCEDURE MRN ................................................................................................ 39 WAREHOUSING MRN LINE NO. ............................................................................................. 39 TARIFF CODE ......................................................................................................................... 40 TRADE AGREEMENT .............................................................................................................. 40 QUANTITY-1 (STATISTICAL QUANTITY) ................................................................................. 41 CODE-1 .................................................................................................................................. 41 QUANTITY-2 (DUTY CALCULATION) ...................................................................................... 42 CODE-2 .................................................................................................................................. 42 QUANTITY-3 (CLASSIFICATION) ............................................................................................. 43 CODE-3 .................................................................................................................................. 43 QUANTITY-4 (COUNTABLE QUANTITY) ................................................................................. 44 CODE-4 .................................................................................................................................. 44 CUSTOMS VALUE .................................................................................................................. 45 ACTUAL PRICE ....................................................................................................................... 45 DESCRIPTION OF GOODS ...................................................................................................... 46 ADDITIONAL INFORMATION CODE ....................................................................................... 46 ADDITIONAL INFORMATION VALUE ..................................................................................... 52 TO BE CODED ........................................................................................................................ 52 REQUESTED PROCEDURE ...................................................................................................... 53


18.22. 18.23. 18.24. 18.25.

PREVIOUS PROCEDURE ......................................................................................................... 53 PROCEDURE MEASURE ......................................................................................................... 54 DUTY TAX TYPE / DUTY TAX AMOUNT .................................................................................. 54 PREFERENCE CODE [NOT APPLICABLE FOR PHASE 1] ........................................................... 55

19. TOTAL DETAILS .............................................................................................................................. 56 19.1. 19.2. 19.3. 19.4. 19.5. 19.6. 19.7. CIF&C VALUE ......................................................................................................................... 56 TRANSACTION VALUE ........................................................................................................... 56 TRANSACTION VALUE CURRENCY CODE ............................................................................... 56 AMOUNT OVERPAID ON PREVIOUS EXCISE ACCOUNT ......................................................... 57 AMOUNT UNDERPAID ON PREVIOUS EXCISE ACCOUNT ...................................................... 57 TOTAL DUTIES DUE ............................................................................................................... 58 TOTAL VAT DUE ..................................................................................................................... 58

Amendments, Cancellation, and Replacement Clearances ........................................................... 59 20. Specific Instructions for the Declarant .......................................................................................... 59 20.1. 20.2. General Rules ........................................................................................................................ 59 Specific Rules in regard to Declaration Transaction Types ................................................... 59

Transitional Treatment of Excise Clearances ............................................................................... 61 21. Specific Instructions for the Declarant .......................................................................................... 61 Application of Customs Procedure Codes .................................................................................... 63 22. Specific Instructions for the Declarant .......................................................................................... 63 22.1. 22.2. Legal Base for Customs Procedure Codes ............................................................................. 63 New Customs Clearance Dispensation ................................................................................. 63

23. Customs Procedures Permissible Combinations ........................................................................ 71 24. Customs Declaration and Response Notification Messages ......................................................... 72 Customs Code Lists ....................................................................................................................... i Code List 1 Alphabetic District Office Codes ......................................................................................... i


Code List 2 Party Relationship Indicator ............................................................................................. iii Code List 3 Depot/Terminals ............................................................................................................... iii Code List 4 Warehouse Types .............................................................................................................. x Code List 5 Statistical Quantity Codes................................................................................................. xi Code List 6 Countable Quantity Codes............................................................................................... xii Code List 7 Preference Codes ............................................................................................................xvi Code List 8 Currency Codes ................................................................................................................xvi Code List 9 Message Function Codes ................................................................................................ xxv Code List 10 Transport Mode Codes ................................................................................................. xxv Code List 11 Payment Method Codes ............................................................................................... xxv Code List 12 Container Status Indicators ......................................................................................... xxvi Code List 13 Bank Codes .................................................................................................................. xxvi Code List 14 Customs Status Codes ................................................................................................ xxvii Code List 15 Valuation Method Code ............................................................................................ xxviii Code List 16 New & Used Indicator ............................................................................................... xxviii Code List 17 To Be Coded Indicator ............................................................................................... xxviii CPC / Data Field Mapping ............................................................................................................. 1 Customs Declaration - Form CD1 .................................................................................................. 1 Customs Notification - Form CN1 .................................................................................................. 1


Guide for Completion of Customs Clearances - DraftIntroduction1. Objective

2010

The objective of this Guide to the Completion of Customs Clearance Declarations henceforth referred to as the Guide - is to ensure uniform implementation and a common understanding of the application of Customs Procedures in the customs clearance declaration process. These guidelines take account of both current and future implementing provisions and procedures. These provisions and codes are contained as Annexes to this Guide.

2. Legal status and updatesThe Guide, in its current form, is not the approved policy of SARS Customs and has not been adopted as a legal or policy instrument within the SARS quality management system. It does, however, reflect the views of the Customs Modernisation Team, with substantive contribution from various internal Customs specialists, and is intended to provide a basis for uniform interpretation and application of the relevant provisions. In the fullness of time, the full ambit of contemplated clearance provisions of the Customs Control and Duty Bills will be updated in this guide. Until such time as the content of the Guide is fully tested in the practical and operational environments, only then will the Customs Modernisation Team propose and make application for its official adoption as a SARS legal and policy instrument. Where necessary, and in order to keep its content relevant into the future, any possible improvement or revision will be made to this Guide. It should be stressed that the authentic texts of Customs legislation (current and future) are those published on the Official SARS Legal and Policy Divisions webpage, located at: http://www.sars.gov.za/home.asp?pid=294

Gene Ravele

Rae Cruikshank

SARS | Draft Release 0.1 Page 1

Guide for Completion of Customs Clearances - DraftSpecial Note on the Content of this Guide

2010

This guide contains content drawn from various sources. Some of these sources are official policy while others are either notional and will over this transitional period, i.e. migration from the current clearance declaration standard to the new, will be vetted and confirmed by the Policy Unit in SARS Customs. Therefore, users are cautioned in advance that there may exist statements herein which vary with accepted standard, practice or policy. In the event of such instance, users are therefore requested to defer such matters to the Customs Modernisation Team where upon it will be dealt with appropriately and with finality. Concerning references to technical matters, such as those relating to Electronic Data Interchange (EDI), any reference in this manual which is at odds with that contained in the EDI Manual and related Data Mapping Guides, the provisions contained in the EDI Manual shall prevail. For clarification of any aspect of this Guide, users are requested to submit their enquiries to the following persons: For operational and procedural matters: Mike Poverello - [email protected] For EDI and systems matters: Tertius Joubert [email protected]

Your cooperation in this regard is appreciated. CUSTOMS MODERNISATION TEAM


Guide for Completion of Customs Clearances - DraftBackground to Key Customs Modernisation Principles3. International Standards3.1. Revised Kyoto Convention

2010

The Revised Kyoto Convention (RKC) is an international agreement that provides a set of comprehensive Customs procedures to facilitate legitimate international trade while effecting Customs controls including the protection of Customs revenue and society. It deals with key principles of simplified and harmonized Customs procedures, such as predictability, transparency, due process, maximum use of information technology, and modern Customs techniques, e.g. risk management, pre-arrival information, and post-clearance audit.

3.2. WCO SAFE Framework of StandardsThe SAFE Framework consists of four core elements. First, it harmonizes the advance electronic cargo information requirements on inbound, outbound and transit shipments. Second, each country that joins the SAFE Framework commits to employing a consistent risk management approach to address security threats. Third, it requires that at the reasonable request of the receiving nation, based upon a comparable risk targeting methodology, the sending nation's Customs administration will perform an outbound inspection of high-risk containers and cargo, preferably using non-intrusive detection equipment such as large-scale X-ray machines and radiation detectors. Fourth, the SAFE Framework defines benefits that Customs will provide to businesses that meet minimal supply chain security standards and best practices.

3.3. WCO Data ModelThe WCO Data Model is complex technical product which affects Customs core information exchange with supply chain stakeholders and inter-governmental agencies. The recently released version 3 of the WCO Data Model (WCODMV3) impacts on SARS Customs Modernization Program in several ways: Organises information requirements for a modern customs administration. Based on standardised business processes described in the Revised Kyoto Convention. Complies with international conventions on trade & transport reporting. Helps implement advanced reporting requirements including the SAFE Framework of Standards. Enables participation in Customs-to-Customs information exchange programmes.SARS | Draft Release 0.1 Page 3

Guide for Completion of Customs Clearances - Draft

2010

Therefore, it is clear that the WCO Data Model is the conduit through which all other Customs standards and guidelines are brought together. It is the mechanism by which the principles and focus of the Customs Bills are to be implemented in operation.

3.4. WCO Unique Consignment ReferenceOne leading international trade organization has explained the Unique Consignment Reference as "Like an electronic staple designed for e-commerce, a UCR binds information together - all the bits of data about a trade transaction, from initial order and consignment of goods by a supplier, to the movement of those goods and arrival at the border, through to their final delivery to the importer." The main objective of the UCR is to define a generic mechanism that has sufficient flexibility to cope with the most common scenarios that occur in international trade. The basis of the UCR is to maximise use of existing supplier, customer and transport references. It is also a reference number, primarily for Customs use and may in future be required to be reported to Customs at any point during a Customs procedure. The UCR should be: Applied to all international goods movements for which Customs control is required; An access key for audit, consignment tracking and information, reconciliation purposes; Unique at both national and international level; Applied at consignment level; Issued as early as possible in the international transaction.

4. Legal Position4.1. Customs & Excise Act No. 91 of 1964Section 119A of the Customs and Excise Act no. 91 of 1964 provides for any transitional arrangement required to implement modernisation requirements. To this end, the schedules to the rules concerning customs purpose codes is to be amended to give effect to the implementation of Customs Procedure Codes (CPCs). The rules for the application of CPCs 1 are discussed elsewhere in this Guide and for the purposes of the Customs Modernisation Programme will serve as the operational procedure for the implementation of the new customs clearance requirements.

1

Also refer to link - http://www.sars.gov.za/Tools/Documents/DocumentDownload.asp?FileID=60826 SARS | Draft Release 0.1 Page 4

Guide for Completion of Customs Clearances - Draft4.2. Customs Control & Duty Bills

2010

Implementation of certain key provisions of the Customs Bills coincides with SARS adoption of new modern customs principles. SARS formal implementation of its commitments under the Revised Kyoto Convention (RKC) is overdue. Some of the main attributes and benefits to be derived are: Simplified clearance. Periodic clearance. Clearance within customs procedures. Expedited release without customs clearance. Streamlined customs clearance requirements and enhanced customs notifications through increased automation and provision of multiple service and entry channels for traders. The new customs clearance procedure, and associated processes and forms are designed with the principles of the draft Customs Bills in mind. The current Act remains the legal basis for customs operations and will continue to do so until the Bills are promulgated into law.

5. Presentation and Submission of Customs InformationIt is SARS express intention to move away from paper-based customs clearance processes. This includes any requirements regarding the submission of supporting documentation. To this end, SARS will introduce, over time, a suite of entry channels by which trade will be encouraged to submit all documentation and information to Customs. SARS ENTRY CHANNELS FOR TRADERSThe B2G Channel During phase 1, traders will have the Electronic Data Interchange (EDI) channel available. (In a later phase, SARS will also offer XML as a message interchange option). Manual capture of declarations will be available at select Branch Offices for assistance to members of public involved in non-commercial import and export trade activities. (Need to specify parameters of assistance). To enable a trader to access his/her registration details, business portfolio across various SARS activities, and to update and manage such information online. To provide for the submission of any supporting documents as may be required by SARS. This includes documents in relation to application for registration, licensing or accreditation; and, documents requested by SARS in support of a clearance transaction. In the event a trader does not have access to a desktop scanner,

The Branch Frontend Channel The Web Channel

The Document Scan Channel


Guide for Completion of Customs Clearances - Draft6. Registration for e-filingTo be completed.

2010

7. Registration for Electronic Data InterchangeTo be completed.

8. Supporting DocumentsTo be completed.

9. Overview of Customs Import and Export Clearance Declarations9.1. Submission of Normal (Full) Clearance DeclarationsThe transitional phase of the Customs Modernisation Programme provides for the processing of clearance declarations under the new Customs Procedure Codes (CPCs). This presents a significant departure from the current process in that at least 3 data fields are now required to identify the purpose for which goods are being declared. The first phase, beginning in October 2010 envisages the crossover for all external traders and customs officials in the use of the new procedures. While the data fields and supporting electronic EDI interchange messages have been updated to accommodate the new changes, the current SAD500 series clearance format will remain in force. For more information concerning the Customs Modernisation Programme please visit the following link http://www.sars.gov.za/home.asp?pid=60547.

Included in the Phase 1 implementation are two additional requirements, namely a New/Used indicator which is a government regulatory requirement determined by ITAC and will be required in respect of certain tariff headings declared on importation. Secondly, importers and exporters, registered with SARS as VAT vendors, will be required to indicate whether or not their clearance transactions are to be included as inputs to their VAT201 Returns.

9.2. Simplified, Incomplete, Provisional, Supplementary, Periodic Supplementary and Oral ClearanceAs alluded to previously under item 4.2 of this Guide, Chapter 24 of the draft Customs Control Bill provides for various expedited clearance types. These relate to proposed clearance solutions to permit expedited clearance and release of goods. These facilities will only be available when the Bills are enacted. For now, SARS is developing a simplified form of clearance to address the needs of low value commercial and cross border and express parcel consignments.SARS | Draft Release 0.1 Page 6

Guide for Completion of Customs Clearances - Draft9.3. Expedited Clearance for Accredited TradersTo be completed.

2010

10. Glossary of New Customs TermsTERM Clearance Declaration DESCRIPTION Formerly known as a Customs bill of entry. The print and view format for the new clearance declaration will be the Form CD1. It replaces the SAD500 Bill of Entry. The new Customs enabling legislation. Formerly known as the Customs release. A Customs Notification (Form CN1) is the new print and view format for all customs response notifications to a trader. It includes all customs responses to a clearance declaration, or the outcome of a customs inspection or detention intervention. It also replaces the DA74. A code which defines the purpose for which goods were cleared under a previous customs procedure. For example, goods were removed under the national transit procedure. A PCC describes the procedure within which goods are declared, for example Warehousing or National Transit. For sake of operational uniformity, a clearance for Home Use is also declared under a PCC, although home use is not a customs procedure. A term which implies the tariff extensions currently known as industrial rebates (Schedule 3), general rebates (Schedule 4), specific refunds and drawbacks (Schedule 5), and excise rebates and refunds (Schedule 6). A code which defines the purpose for which goods are to be cleared and released, either for home use or a permissible customs procedure. A code that specifies a traders intent in regard to the use of a preferential rate of duty (trade agreement) or the use of quota.

Customs Control & Duty Bills Customs Notification

Previous Procedure Code

Procedure Category Code

Procedure Measure

Requested Procedure Code

Preference Code

11. The New Guide, Current Customs Policy and Policy DocumentsTo be completed.


Guide for Completion of Customs Clearances - Draft12. From Purpose Codes to Customs Procedure Codes

2010


Guide for Completion of Customs Clearances - Draft13. Guidelines to Completion of a Clearance Declaration

2010

These guidelines provide the description and use of data elements as required for customs clearance under the new declaration format. The new format means the data fields which are required for submission of a customs clearance in terms of the new Customs Procedure Codes. Until further notice, the Form SAD500 will remain the physical declaration form for the presentation and/or display of a customs clearance. Furthermore, it has also been deemed useful to include the appropriate references to these data fields as contained in the draft Customs Control Bill. All in all, this is intended to provide customs users, customs practitioners and customs IT service providers a uniform understanding of the information required for customs clearance. The content of the tables for the data elements is explained in the example below.

14. Key to Reading and Interpreting the content of this GuideDescription of the Data Field

1.1. ASSESSMENT DATEREPRESENTATION: Assessment Date WCO3: Taxation Date Description: The date of assessment / acceptance of the original clearance declaration, to be inserted as CCYYMMDD format. Field Type & Length: AN 8 Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box A4. Code List: N/A Rules & Conditions of Usage: Only required on amendment and replacement clearances.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

The type of data field and the maximum field length. Reference to the new Customs Act (Control Bill). Reference to any Customs Policy or Directive.

WCO Data Model Alignment

CD1:The location of the data field on the current SAD500 and CD1. Reference to a Code List for this data field. Special rules and conditions of use for data field. The nested table specifies the types of declaration such data field is required.

NORM = INCOMP = PROV = SUPPLM = P.SUPPLM =

A standard full clearance declaration. An incomplete clearance declaration, having sufficient data to permit validation and risk assessment. Requires submission of a follow up supplementary clearance. A provisional clearance declaration, having all required information, with certain data being provisional. Requires submission of a follow up supplementary clearance. A supplementary clearance declaration, A periodic supplementary clearance declaration.

Phase 1 of the Customs Modernisation Programme envisages normal clearance procedure.


Guide for Completion of Customs Clearances - Draft15. HEADER DETAILS

2010

Header Details comprises data fields which are relevant to the consignment being declared. In other words information which need not be repeated and are uniformly relevant to the data fields declared at line item level. For example, a clearance may only have one importer or exporter ID, be declared for one procedure category, contained in a single cargo report, etc.

15.1.

DECLARANT REFERENCE NO. (LocalReferenceNumber)Description: Denotes the unique ID which the trader assigns to the consignment in question. It is otherwise known as the Local Reference Number (LRN). The number is made up of the Agent Code (N8), the Office of Entry (AN3), Date of Entry [CCYYMMDD] (AN 8), and a unique Client Serial Number (N6) and must be entered in this sequence on the clearance declaration. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD For Official Use Box. Code List: Not Applicable Rules & Conditions of Usage: The LRN must be unique for each clearance. The LRN may not be amended.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

REPRESENTATION: LRN WCO3: ID [D014] FIELD TYPE & LENGTH: AN 35

CD1:

15.2.

DISTRICT OFFICE CODEDescription: The district (branch) office code must be inserted. This is the place at which release of the goods will be attained. Legal Ref: Chapter ##, Clause ## Operations Ref: None. Location: SAD Box A1. Code List: Refer to Code List 1 Rules & Conditions of Usage: Required on ALL clearance declarations. SARS | Draft Release 0.1 Page 10 CD1:

REPRESENTATION: Office of Declaration WCO3: Office of Declaration Code [065] FIELD TYPE & LENGTH: AN 3

Guide for Completion of Customs Clearances - DraftNORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT

2010OTHER EXPORT

15.3.

ASSESSMENT DATEDescription: The date of assessment / acceptance of the original clearance declaration to be inserted as CCYYMMDD format. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box A4. Code List: N/A Rules & Conditions of Usage: Only required on amendment and replacement clearances.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

REPRESENTATION: Assessment Date WCO3: Taxation Date [D011] Field Type & Length: AN 8

CD1:

15.4.

TRANSACTION TYPEDescription: A code which describes the function of a customs clearance, for example, it defines if it is an original, amended, cancelled or replacement clearance. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 4. Code List: Refer to Code List 9. Rules & Conditions of Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

REPRESENTATION: Message Function WCO3: Message Function Code [017] FIELD TYPE & LENGTH: AN 3

CD1:

15.5.

ORIGINAL MOVEMENT REFERENCE NO. (MRN)Description: This number indicates the unique reference of the original clearance declaration to which the amendment, replacement or cancellation clearance refers. The number must be entered in the following sequence and format - Office Of Entry (AN3) Date (CCYYMMDD) (N8) Number (N7). Legal Ref: Chapter ##, Clause ## SARS | Draft Release 0.1 Page 11

REPRESENTATION: MRN WCO3: Customs Reference ID [000] FIELD TYPE & LENGTH: AN 35

Guide for Completion of Customs Clearances - DraftOperations Ref: Location: SAD For Official Use Box. Code List: Not Applicable.

2010

CD1:

Rules & Conditions of Usage: This field must be declared. It is used in conjunction with transaction types 1 and 4 to reference the original clearance being amended (changed) or cancelled.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.6.

PROCEDURE CATEGORY CODE (PCC)Description: The Procedure Category Code describes the customs procedure under which the clearance declaration is being lodged. This code coincides with the chapters on Home Use and all permissible Customs Procedures described in the draft Customs Control Bill. The codes are as follows:A B C D E F G H I J K L Home Use (including goods cleared under relief of duties and taxes. National and International Transit procedure. Transhipment procedure. Temporary Admission procedure. Warehousing procedure. Stores procedure. Tax Free Shop procedure. Export procedure. Temporary Export procedure. Inward Processing procedure. Processing for Home Use procedure. Outward Processing procedure.

REPRESENTATION: PCC WCO3: Additional Information [225] FIELD TYPE & LENGTH: AN 3

Notes: Notwithstanding the fact that Home Use is not a specified customs procedure, it is nevertheless, for the sake of uniformity administered as such on a clearance declaration. Legal Ref: Chapter ##, Clause ## Operations Ref: None. Location: SAD Box 1. CD1:

Code List: Refer to Guide for the Application of Customs Procedures. Rules & Conditions of Usage: Required for all declarations. SARS | Draft Release 0.1 Page 12


2010

Only one PCC is permissible per clearance declaration. In the case of goods already cleared, a PCC can only be changed by amendment and substitution. Refer to rules for Substitution under item 19.2.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.7.

AGENT CODEDescription: The customs code number allocated to a licensed clearing agent or broker, or an importer/exporter making customs clearance in his/her own capacity must be inserted in this field. Where a registered importer or exporter is foreign based, such party is required to be represented by an Importers/Exporters Agent for the purposes of satisfying customs requirements. Legal Ref: Chapter ##, Clause ## Operations Ref: None. Location: SAD Box 14. CD1:

REPRESENTATION: BROKER TIN WCO3: Agent Code [R004] WCO SAFE: Required field. FIELD TYPE & LENGTH: N8

Code List: Refer to U3TM master list licensed agents. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.8.

TOTAL LINESDescription: Denotes the total number of line items on a clearance declaration. Line items are numbered consecutively and the total number of line items per clearance declaration may not exceed 9999. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 4. Code List: Not Applicable. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

REPRESENTATION: Total Lines WCO3: Total Number of Items [228] FIELD TYPE & LENGTH: N4

CD1:


Guide for Completion of Customs Clearances - Draft15.9. COUNTRY OF EXPORT

2010

REPRESENTATION: Country of Export WCO3: Country of Exportation Code [062] FIELD TYPE & LENGTH: AN 3

Description: Denotes the code of the country from which the goods are consigned to the Republic. The country of export is the country from which the goods are first despatched as a direct result of the importer's order. The country of export must not be confused with the "place" of export, as defined in Section 66(I) (e) of the Act. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 15. Code List: UNLOCODE (Country Codes) Rules & Usage:NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

CD1:

15.10. COUNTRY OF DESTINATIONREPRESENTATION: Country of Destination WCO3: Deliver To Party [R027] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 3 Description: Denotes the country code where the importer or customs warehouse is located. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 17. Code List: UNLOCODE (Country Codes) Rules & Usage: When applying the International Transit procedure (B21 or B22) then the country of destination may only be one of the following: ZA, BW, LS, SZ, or NA.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

CD1:

15.11. PREVIOUS PROCEDURE MRNREPRESENTATION: Previous Procedure MRN WCO3: Previous Document Number [D018] FIELD TYPE & LENGTH: Description: Denotes the unique Movement Reference No. pertaining to a previous clearance. The number is made up of the Office Of Entry (AN3) Date (CCYYMMDD) (N8) Number (N7). Legal Ref: Chapter ##, Clause ## SARS | Draft Release 0.1 Page 14

Guide for Completion of Customs Clearances - DraftAN 35 Operations Ref: Location: SAD Box 44. Code List: Not Applicable.

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Rules & Usage: Used in conjunction only with transaction type 5, to reference the clearance now being replaced.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.12. VALUATION CODE - 1REPRESENTATION: Importer Relationship Code WCO3: Party Relationship Indicator [163] FIELD TYPE & LENGTH: AN 1 Description: Denotes the nature of the relationship between an importer and foreign supplier. R = Related. N = Not related. E = Exempt. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 43. Code List: Refer to Code List 2. Rules & Usage: This field must be left blank if a value determination number (VDN) is reflected in the additional information field. This field must be left blank if the goods are removed in bond to a destination within the Common Customs Area or removed in transit to a destination outside the Common Customs Area.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.13. VALUATION CODE - 2REPRESENTATION: Valuation Method WCO3: Valuation Method Code [122] FIELD TYPE & LENGTH: AN 1 Description: Denotes the valuation method used to arrive at the Customs Value. Legal Ref: Chapter ##, Clause ## Operations Ref: Valuation codes are described in Rule 66.03 to 66.05. Location: SAD Box 43. CD1: SARS | Draft Release 0.1 Page 15

Guide for Completion of Customs Clearances - DraftCode List: Refer to Code List

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Rules & Usage: This field must be left blank if a value determination number (VDN) is reflected in the additional information field. This field must be left blank if the goods are removed in bond to a destination within the Common Customs Area or removed in transit to a destination outside the Common Customs Area.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.14. PORT OF DESTINATION / EXITREPRESENTATION: Port of Destination / Exit WCO3: Office of Exit Code [G005] FIELD TYPE & LENGTH: AN 3 Description: Import: This field denotes any port, inland or frontier Customs office of final destination or where the transit operation ends the office/place of destination in respect of goods cleared under the National Transit procedure (B20), or in the case of goods placed under the International Transit procedure (B21), the office/port of exit. Export: The field denotes the office/port through which the goods will exit the Republic. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 29. Code List: Refer to Code List 1 Rules & Usage: Required for all clearances where the Transport Mode Code is 1 (Maritime), 3 (Road), or 4 (Air).NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.15. IMPORTER CODEREPRESENTATION: Importer TIN WCO3: Importer Code [R038] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 8 Description: The customs code number allocated to a registered importer. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 8B Code List: Not Applicable. SARS | Draft Release 0.1 Page 16

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Rules & Usage: Where a registered importer is foreign based, such party is required to be represented by an Importers Agent for the purposes of satisfying customs requirements. NOTE: Create a field for Importers Agent.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.16. EXPORTER CODEREPRESENTATION: Exporter TIN WCO3: Exporter Code [R032] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 8 Description: The customs code number allocated to a registered exporter. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 2B Code List: Not applicable. Rules & Usage: Where a registered exporter is foreign based, such party is required to be represented by an Exporters Agent for the purposes of satisfying customs requirements. NOTE: Create a field for Exporters Agent.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.17. SUPPLIER CODEREPRESENTATION: Supplier TIN WCO3: Supplier Code [R053] Field Type & Length: AN 8 Description: The customs code allocated to a foreign supplier with whom the importer has a relationship and a value determination has been issued. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 2B Code List: Not applicable. Rules & Usage: This field is only used where a value determination number (VDN) has been issued.NORM INCOMP PROV SUPPLM P.SUPPLM OTHER

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Guide for Completion of Customs Clearances - DraftORIGINAL AMEND REPLACE CANCEL IMPORT

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15.18. EX WAREHOUSEREPRESENTATION: Ex Warehouse Code WCO3: Warehouse Code [L019] FIELD TYPE & LENGTH: AN 11 Description: Denotes the customs code allocated to a licensed operator of a customs warehouse, from where warehoused goods are to be removed. Goods entered for warehousing, the Customs client number allocated to the licensed warehouse must be entered here. The code consists of a maximum of 11 characters of which the first three (alphabetic) indicate the Customs district office. The next two or three (alphabetic) the type of warehouse, e.g. storage (OS) special storage (SOS), manufacturing (VM), etc. and the next five characters (numeric) reflect the number or the warehouse. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 44B Code List: Not applicable. Rules & Usage: This field must be used where goods are removed from a customs warehouse, either for home use or one or other permissible customs procedure, for example: Clearance for outright export Clearance for processing for home use, or Clearance for inward processing. While under the warehousing procedure, such goods may be: Removed in bond to another customs warehouse, Re-warehoused in another customs warehouse, or Undergo change of ownership. Caution: If goods are placed under the warehouse procedure specifically for re-exportation (E 42) such goods may not be rewarehoused. If such goods are no longer required for export, they may either be cleared for home use or one or other permissible procedure.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.19. TO WAREHOUSE / CONSIGNEEREPRESENTATION: To Warehouse Code WCO3: Warehouse Code [L019] FIELD TYPE & LENGTH: AN 11 Description: Denotes the customs code allocated to a licensed operator of a customs warehouse who has confirmed notice of intended receipt of imported uncleared goods. Goods entered for warehousing, the Customs client number allocated to the licensed warehouse must be entered here. The code consists of a maximum of 11 characters of which the first three (alphabetic) indicate the Customs district office. The next two or three SARS | Draft Release 0.1 Page 18


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(alphabetic) the type of warehouse, e.g. storage (OS) special storage (SOS), manufacturing (VM), etc. and the next five characters (numeric) reflect the number or the warehouse. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 49 Code List: Not Applicable. Rules & Usage: This field must be completed when goods are cleared for the warehouse procedure, as follows: Entry of uncleared imported goods for warehousing, Removed in bond to another customs warehouse, Re-warehoused in another customs warehouse, or Undergo change of ownership. Caution: If goods are placed under the warehouse procedure specifically for re-exportation (E 42) such goods may not be rewarehoused. If such goods are no longer required for export, they may either be cleared for home use or one or other permissible procedure.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.20. REMOVER CODEREPRESENTATION: Carrier Identification WCO3: Carrier Identification [R012] FIELD TYPE & LENGTH: N8 Description: Denotes the customs code allocated to a licensed remover, being the company/person appointed to undertake the removal of bonded goods. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 59 (SAD502 Box 5) Code List: Not Applicable. Rules & Usage: IMPORTS: Where goods are entered for direct removal in bond by rail, sea or air, this data field must be left blank. The removal of goods in bond by a licensed remover is exempt in the following instances: In the case where the goods are removed by a foreign haulier which will not be licensed in the RSA. The customs broker presenting the declaration will be responsible for the removal and therefore the clearing agent Customs client SARS | Draft Release 0.1 Page 19

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number, name and physical address should be declared in the remover Customs client number and name box. These consignments must always be moved under cover of some surety (consignor bond or provisional payment). Foreign hauliers will only be allowed to move goods in and out of the Common Customs Area (SACU). This excludes removals between warehouses. In the case where the goods are removed to a bonded warehouse and the physical remover of the goods is the owner of either the warehouse from where or the warehouse to which the goods are removed, the Customs client number and name of the warehouse licensee must be declared in the remover box. In these cases the removal of the goods will be under cover of the bond lodged by the warehouse owner at the time of the licensing of the warehouse and the remover need not be licensed.

EXPORTS: A Remover code must be used where goods are removed in bond by road. A Remover Code is required in the following instances: In the case of a clearance bearing CPC H 67 (XE), F 53 (XES), H 68 (ZE) or F 52 (ZES) and the goods are removed by road transport to the destination or place of exit, the Customs code of the licensed remover responsible for the transportation of the goods must be inserted in this field. In the case of a declaration with a CPC of H 68 (ZE), F 52 (ZES) and the cargo removed in bond is locally produced excise products, i.e. wine, sorghum beer, sorghum powders, ciders and tobacco products, the goods are to be removed by a Licensed Remover. In the case of a declaration with a CPC of H 67 (XE), F 53 (XES) and the cargo removed in bond is imported excise products, i.e. spirits, beer, fuel levy goods (Petroleum Products), wine, and tobacco products, the goods are to be removed by a Licensed Remover. A Subcontractor Remover Code must be inserted in this data field in the event that such party undertakes liability for the movement of the consignment on behalf of the remover. The subcontractor must be a licensed remover with SARS. A Remover Code is not required in the following cases: Where the goods are removed by a foreign haulier not licensed in the Republic. The customs broker (clearing agent) presenting the declaration will be responsible for the removal and therefore the brokers customs code must also be declared in the remover code field. Such consignments must always be moved under cover of a surety to be declared in the additional information box on the 1st item on the declaration. Foreign hauliers are only permitted to move goods to and from the Common Customs Area (SACU). This excludes removals between customs warehouses. Where the goods are moved in bond to a customs warehouse and the physical remover of the goods is the SARS | Draft Release 0.1 Page 20


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owner of either the warehouse (i) from where, or (ii) the warehouse to which the goods are removed, the warehouse code must be declared in the remover box. In these cases the removal of the goods guaranteed by the bond lodged by the warehouse owner. In the case of a declaration with a CPC of H 68 (ZE) or F 52 (ZES) and the cargo is of locally produced excise goods, i.e. beer, fuel levy goods (Petroleum products) and spirits (excluding wine, sorghum beer, sorghum powders and ciders), the goods are not required to be removed by a licensed remover, but surety will be applicable.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.21. TRANSPORT CODEREPRESENTATION: Transport Code WCO3: Mode Crossing Border Code [T010] FIELD TYPE & LENGTH: N2 Description: Denotes the mode of transport conveying the imported goods or goods to be exported. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 25.

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Code List: Refer to code List 10 for a list of permissible Transport Codes. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.22. REMOVAL TRANSPORT CODEREPRESENTATION: Removal Transport Code WCO3: Mode Type Of Means Of Transport At Arrival Code [Import = T008 / Export = T009] FIELD TYPE & LENGTH: N2 Description: Denotes the mode of inland transportation to be used to convey goods after arrival of imported goods, and delivery of export goods for departure from the Republic. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 26.

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Code List: Refer to Code List 10 for a list of permissible Transport Codes. Rules & Usage: Required for all declarations.NORM INCOMP PROV SUPPLM P.SUPPLM OTHER


Guide for Completion of Customs Clearances - DraftORIGINAL AMEND REPLACE CANCEL IMPORT

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15.23. PAYMENT CODEREPRESENTATION: Payment Method WCO3: Duty Tax Payment Method Code [107] FIELD TYPE & LENGTH: AN 1 Description: Denotes the declarants preferred payment method, for example, cash, deferment, VAT-only deferment. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 48B Code List: Refer to Code List 11. Rules & Usage: Payment codes must be reflected on all declarations. The payment methods are summarised as follows: Free [F] - Any original declaration or declaration amendment (including refund vouchers of correction) on which no duties or VAT is payable must be marked F. Cash [C] - Any original declaration or amending declaration on which duties and/or VAT is payable and the clearer elects to pay the duty and/or VAT by cash, must be marked C. Defer [D] - Any original declaration or amending declaration on which duties only, Vat only, as well as duty and VAT is payable, and the clearer elects to defer such amount/s must be marked D. VAT Only Defer [V] - Any original declaration or amending declaration on which duties and VAT are payable and the clearer elects to defer the VAT and pay the duty, must be marked V. SARS WILL NOTIFY WHEN THE FOLLOWING CODES WILL BECOME APPLICABLE: Importer Deferment Account [I] Importer VAT-Only Deferment Account [T] Refund Amendment (Refund to trader)[R] Refund Amendment (Refund to trader's nominee)[J] Reversal of declaration processed, where duties are billed but not yet paid. (Clearance Cancellation request)[Z] Refund Amendment (Refund to Credit Deferment Account)[M] NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT 2

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15.24. VAT REGISTRATION NO.REPRESENTATION: Description:

2

Applicable for Diamond Export Levy.


Guide for Completion of Customs Clearances - DraftVAT Registration Number WCO3: Additional Document Reference Number [D005] FIELD TYPE & LENGTH: N 10

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Denotes the importer/exporters VAT Registration number with SARS. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 8C / 2C. Code List: Not Applicable. Rules & Usage: Where an importer or exporter is eligible as a VAT registrant with SARS, the VAT Registration Number he/she receives upon registration must be utilised on all import and/or export customs clearances. Where a VAT Registration No. appears on an import or export declaration, the declarant must also insert the appropriate code in the VAT Indicator field.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.25. TRANSPORT DOCUMENT NO.REPRESENTATION: Transport Document Number WCO3: Transport Document Number [D023] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 35 Description: Denotes the unique number of the master transport document, i.e. bill of lading, non-negotiable liner waybill, rail consignment note or air waybill. transport document which is usually a contract of carriage entered into between the carrier and importer/exporter is normally issued as listed below: Mode of Transport Maritime (sea) Rail Road Air Mail Other Transport document Bill of Lading Freight Transit Order Road Manifest Air Waybill Foreign Parcel Advice Unknown

The format for transport documents is set out below: Maritime: The transport document number must be declared in two parts. The first part to reflect the Master Cargo Carrier Code (Four-digit Alpha Numeric Code) assigned by the Manifest Acquittal System to the entity who issued the Master/Ocean Bill of Lading or Non-Negotiable Liner Waybill or the appointed agent of the applicable entity in the Republic. The second part will reflect the number of the applicable transport document in terms of which the goods were transported to the Republic. The Master Cargo Carrier Codes can be found in the code table Cargo Carrier.csv on the SARS website: www.sars.gov.za by following the path: E-Commerce, MAS and Download of SARS | Draft Release 0.1 Page 23


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MAS Code Tables. For example where the Master Cargo Carrier Code = ABCD and the Transport Document Number = 123456 the transport document numbers must be declared as ABCD123456. Where the Master Cargo Carrier Code is for example only three characters long, a space must be left after the last character of the mentioned code and must be declared as ABC 123456. In the case of containerised cargo, the transport document number as well as the date of shipment can be obtained from the arrival notification. Only one master and one house bill of lading can be entertained on a bill of entry. If master and house transport documents are issued, the particulars of the master transport document must be reflected here and the particulars of the house transport document must be entered in the "endorsements" field. If a bill of lading is not available, the particulars of the "Delivery Order" issued by the master of the vessel must be reflected in these fields. Air Freight: To facilitate the necessary routing of release information in respect of air cargo to the respective cargo handler, the transport document should be declared as follows. The first three digits to identify the airline should be in accordance with IATA resolution 600a, which should be followed by a hyphen and then the waybill number consisting of eight numeric numbers. The number should be declared continuous e.g. 083-36301171. The correctness of the eight digit numeric number must be validated according to the IATA modulus-7 validation rule which is applied as follows: The first string of seven digits must be divided by 7 (36301177). The eighth digit is the check digit which must be equal to the remainder of the above division (36301177). The following codes have been allocated to NON-IATA airlines: ZA1 - PNEOBUS APOLLO ZA2 - TAAG ZA3 - CONGO AIRLINES ZA4 - AIR FOYLE LIMITED ZA5 - AIR CHARTER ASIA

The format of the transport document in respect of goods to be released by NON-IATA airlines should however be in the same format: viz. NON-IATA airline code, followed by a hyphen and then the waybill number. The number should also be declared continuous e.g. ZA1-12345678. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box A2

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Guide for Completion of Customs Clearances - DraftCode List: Not Applicable. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT

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OTHER EXPORT

15.26. TRANSPORT DOCUMENT DATEREPRESENTATION: Transport Document Date WCO3: Transport Document Issued Date [D021] WCO SAFE: Required field. FIELD TYPE & LENGTH: N8 Description: Denotes the date of the transport document, i.e. bill of lading, non-negotiable liner waybill, rail consignment note or air waybill. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box A2 Code List: Not applicable. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.27. TRANSPORT DOCUMENT ISSUED ATREPRESENTATION: Transport Document Issued At WCO3: Transport Document Issue Place WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 5 Description: Denotes the place where the master transport document was issued. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box A2 Code List: UNLOCODE. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.28. TRANSPORT NAMEREPRESENTATION: Transport Name WCO3: Identification of Means of Description: Denotes name of a vessel, or road vehicle. Maritime Transport - The first nine (9) characters must contain the Ship's Radio Call Sign, followed by the name of SARS | Draft Release 0.1 Page 25

Guide for Completion of Customs Clearances - DraftTransport Crossing Border [T005] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 35

2010

the vessel. Road Transport - Characters 1 - 10 must contain the Load Carrying Vehicle or Horse registration number, characters 11 - 20 the Trailer 1 registration number and characters 21 - 30 must contain the Trailer 2 registration number. Should any one of these registration numbers not be required for a particular entry, that Registration Number must be spacefilled.

Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 18. Code List: Not applicable. Rules & Usage: Required on all declarations where the Transport Code = 1 or 3.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.29. VOYAGE / FLIGHT NO.REPRESENTATION: Conveyance Reference Number WCO3: Conveyance Reference Number [149] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 17 Description: Denotes the flight number and date, or the ship name and voyage number must be entered here if the goods were transported by air or sea, respectively. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 18. Code List: Not Applicable. Rules & Usage: Required on all declarations where the Transport Code = 1 or 4.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.30. DEPARTURE DATE / FLIGHT DATEREPRESENTATION: Departure Date WCO3: Departure Date and Time [156] WCO SAFE: Required field. FIELD TYPE & LENGTH: N8 Description: Denotes the arrival date for a flight. Must be inserted in the following format CCYYMMDD. Legal Ref: Chapter ##, Clause ## Operations Ref: SARS | Draft Release 0.1 Page 26

Guide for Completion of Customs Clearances - DraftLocation: SAD Box 18 Code List: Not applicable. CD1:

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Rules & Usage: Required for declarations where the Transport Code = 4.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.31. DATE OF ARRIVALREPRESENTATION: Date of Arrival WCO3: Date of Arrival at Place of Discharge [173] FIELD TYPE & LENGTH: N8 Description: Denotes the arrival date for means of transport other than air. Must be inserted in the following format CCYYMMDD. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 18. Code List: Not Applicable. Rules & Usage: Required on all declarations where the Transport Code = 1 or 3.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.32. HOUSE WAYBILL NO.REPRESENTATION: House Waybill No. WCO3: Transport Document Number [D023 / D024 = 703] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 35 Description: Denotes the unique reference for a house bill of lading or house airway bill. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: Box House Waybill Number SAD507 Code List: Not Applicable. Rules & Usage: Required in all instances where the consignment being declared is covered by a house bill of lading or house airway bill. This field is important for declaration and advanced cargo report (manifest) matching, acquittal and cargo release purposes.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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Guide for Completion of Customs Clearances - Draft15.33. HOUSE WAYBILL DATEREPRESENTATION: House Waybill Date WCO3: Transport Document Issue Date [D020 / D024 = 703] WCO SAFE: Required field. FIELD TYPE & LENGTH: A8

2010

Description: Denotes the date of issue of a house waybill and must be declared in the following format CCYYMMDD. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: Box House Waybill Number SAD507 Code List: Not Applicable. Rules & Usage: Required in all instances where the consignment being declared is covered by a house bill of lading or house airway bill.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.34. NO. OF PACKAGESREPRESENTATION: Total Number of Packages WCO3: Total Number of Packages [146] WCO SAFE: Required field. FIELD TYPE & LENGTH: N8 Description: Denotes the total number of packages for the consignment being declared. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 31B Code List: Not Applicable. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.35. GROSS MASS OF CONSIGNMENTREPRESENTATION: Gross Mass WCO3: Total Gross Weight [131] WCO SAFE: Required field. FIELD TYPE & LENGTH: N8 Description: Denotes the total gross weight in kilograms (kg) of the consignment. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 35.

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Guide for Completion of Customs Clearances - DraftCode List: Not applicable. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT

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OTHER EXPORT

15.36. DEPOT/TERMINAL CODEREPRESENTATION: Location of Goods WCO3: Location of Goods Code [L017] FIELD TYPE & LENGTH: AN 2 Description: Denotes the unique code for all customs temporary storage areas, e.g. depots, terminals, transit sheds, off airport degrouping facilities. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 30. Code List: Refer to Code List 3. Rules & Usage: In regard to Maritime (sea) and Air transport, the Code of the Depot, Terminal, Transit Shed, Off Airport De-Grouping Facility, from which the consignment/container will be delivered to the importer or consignee, must be indicated in this field. This will enable Customs to transmit an electronic release / detention message to the applicable release authority. In the case of overstayed un-cleared deep sea containers, which are diverted from a terminal to a depot, the code of the nominated depot from which the container will subsequently be delivered to the importer or be removed in-bond/in-transit, must be reflected on the declaration or declaration amendment. It is SARS intention to introduce this requirement for the export process in the future.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.37. MARKS, NUMBERS & DESCRIPTION OF PACKAGESREPRESENTATION: Marks and Numbers WCO3: Shipping Marks [142] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 350 Description: Denotes the shipping marks of the consignment as described on the transport document. Legal Ref: Chapter ##, Clause ## Operations Ref:


Guide for Completion of Customs Clearances - DraftLocation: SAD Box 31A Code List: Not Applicable. CD1:

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Rules & Usage: FCL containers - only the container number and the number of packages need to be reflected. LCL containers - the full marks and numbers of the consignment must be reflected. Elsewhere the marks and numbers contained in the transport document or packing list covering the consignment, should be inserted. To facilitate release of the goods the progressive number (Pro-number), allocated to the consignment by Transnet Freight Rail, must also be reflected in this field.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.38. PART CLEARANCE QUANTITYREPRESENTATION: Part Clearance Quantity WCO3: Number of Loading Lists [013] FIELD TYPE & LENGTH: N5 Description: Describes the number clearances for the consignment. (How must this be reflected?) Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 31A Code List: Not Applicable. Rules & Usage: Must be entered as total number of declarations for consignment. If a consignment consisting of more than one package is cleared on two or more bills of entry, this fact must be stated by endorsing each bill of entry as follows: 1st declaration of 3 - 2 packages of 5 2nd declaration of 3 - 1 packages of 5 3rd declaration of 3 - 2 packages of 5 If a single package is involved, reference to part of one must be made opposite the number of bills of entry involved: 1st declaration of 2 - part of 1 package 2nd declaration of 2 - part of 1 package.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.39. MESSAGE SENDERREPRESENTATION: Description: SARS | Draft Release 0.1 Page 30

Guide for Completion of Customs Clearances - DraftMessage Sender WCO3: Communication Number [240] FIELD TYPE & LENGTH: AN 8

2010

The Message Sender field will contain the three character code as specified on the DA185.4A6, if it was requested, for cases where dual registrations on the EDI Gateway are required. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Not Applicable. Code List: Not Applicable. Rules & Usage: Required for all declarations.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.40. UNIQUE CONSIGNMENT REFERENCEREPRESENTATION: UCR WCO3: UCR [016] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 35 Description: EXPORTS: Specifies the unique reference number assigned by the exporter or his/her broker for a full consignment agreed to between the exporter and foreign buyer. IMPORTS: This data field will in the future be required where South Africa has mutual assistance agreements in place with other countries on the application and exchange of the UCR. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 28. Code List: Not Applicable. Rules & Usage: The UCR number is used to control the receipt of export proceeds as well as a mechanism for Customs to trace the auditability of an export consignment. The UCR has the following characteristics: It is a mandatory field. It has a minimum length of 12 and a maximum length of 35 characters. The first character is reserved for the last digit of the calendar year in which the exports took place. E.g., if the exports took place in 2003, the first character will be reflected as a 3. The next 2 characters are reserved for the UNLOCODE of the country from where the exports originated. The next 8 characters will be reserved for the Customs client number as allocated to the exporter by SARS. SARS | Draft Release 0.1 Page 31

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The last 24 characters must reflect the unique reference number of the document generated by the company that will link the export proceeds to the export consignment. This number may be an invoice number, consignment number, order number, etc., and may be between 1 and 24 characters in length. Should a consignment / transaction be delivered to a foreign consignee in more than one stage, the UCR must be exactly the same for each subsequent clearance.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.41. CREDIT TERMSREPRESENTATION: Credit Terms WCO3: *DMR Terms of Payment Code [301] FIELD TYPE & LENGTH: AN 3 Description: Denotes the period between the date of shipment and the anticipated date for the receipt of outstanding payments. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 29. Code List: Not Applicable. Rules & Usage: The exporter must provide the number of days between the date of shipment and the anticipated date for the receipt of outstanding payments. The minimum length is 1 character and the maximum length is 3 characters. Valid values are 1 through 180. The abbreviation ADV must be used if full payment for the export was received as Advance Payment(s). If only a portion was received as an advance payment, then the terms of the outstanding or remaining amount must be provided in this field. Where goods were exported on a NEP-basis (i.e., where no exchange of money / proceeds is applicable), then NEP must be used.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.42. DEFERMENT NUMBERREPRESENTATION: Deferment Number WCO3: Guarantee Reference Identifier [100] FIELD TYPE & LENGTH: N8 Description: Denotes the nominated trader ID (Customs Code No.) whose deferment account the declarant wishes to utilise for payment of duties and taxes, or otherwise for deposit of duty refunds. Legal Ref: Chapter ##, Clause ## Operations Ref:


Guide for Completion of Customs Clearances - DraftLocation: SAD Box 48A CD1:

2010

Code List: This data field is associated with the Payment Code specified in Code List 11. Rules & Usage: Either the Brokers TIN, or Importers TIN can be referenced in this field. Required for declarations where either a remittance or refund claim is involved.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

15.43. DECLARANT INTERNAL REFERENCE NUMBERREPRESENTATION: Declarant Internal Reference Number WCO3: *DMR UCR [009] FIELD TYPE & LENGTH: AN 35 Description: A new data field created for declarants own use. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 7 Code List: Not applicable. Rules & Usage: As required by declarant.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.44. TRANSACTION BANK CODEREPRESENTATION: Bank Code WCO3: Additional Statement Text [225 / 369 = AFX banking arrangements] FIELD TYPE & LENGTH: AN 3 Description: Denotes the code for the local commercial bank brokering foreign exchange between the exporter and foreign buyer. This code is an Authorised Dealer code allocated to banks by the SA Reserve Bank for reporting transactions involving cross-border foreign exchange monetary flows to the SA Reserve Bank. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 28. Code List: Refer to Code List 13. Rules & Usage: Required for export declarations. SARS | Draft Release 0.1 Page 33

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2010OTHER EXPORT

15.45. VAT INDICATORREPRESENTATION: VAT Indicator WCO3: Additional Statement Text [225 / 369 = TXD, tax declaration / 226 = VIR, VAT indicator] FIELD TYPE & LENGTH: AN 1 Description: Denotes the importer/exporters intention to include transaction as an input to his/her VAT201 return. The VAT Indicator is expressed as follows Y = Yes, the consignment will be included as input to VAT201. N = No, the consignment will not be included as input to VAT201. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 28. Code List: Not applicable. Rules & Usage: This field is mandatory if the VAT Registration No. is present.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

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15.46. CHANGE ACKNOWLEDGEMENT INDICATOR [NOT APPLICABLE FOR PHASE 1]REPRESENTATION: Change Acknowledgement Indicator WCO3: Additional Statement Text [ 225 / 369 = AAE, acknowledgment description / 226 = CAI, change acknowledgement indicator] FIELD TYPE & LENGTH: AN 3 Description: Denotes the declarants confirmation of acceptance of customs decision according to defined criteria, as follows 1 = accepted. 2 = conditionally accepted (with dispute, agree on duties and taxes but not on penalties). 3 = conditionally accepted (with dispute but requires release, sureties to be lodged). 4 = Rejected. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: Not applicable for SAD Code List: Refer to Code List 18. Rules & Usage: Required for amendment, replacement and cancellation declarations which are subject to the outcome of an inspection report. If an amendment, replacement or cancellation is triggered by a trader on his own volition, then this field must not supplied. SARS | Draft Release 0.1 Page 34

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16. CONTAINER DETAILSContainer Details comprises data fields which are relevant to the consignment being conveyed (imports) or to be conveyed (exports).

16.1.

CONTAINER NUMBERDescription: Denotes the number of ISO container conveying the goods. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 31C Code List: Not Applicable. Rules & Usage: In the case of containerised cargo, the complete container number, including the alpha prefix and check digit or alpha endcharacters must be reflected. The correctness of container numbers will be validated according to the prescribed ISO container number validations. Details of the ISO container number check are as follows: The container number consists of 11 characters The 4th character must be a U The 11th character is the check digit. Characters 1-10 are used to determine the check digit and this is done as follows: a) Characters 1-4 (alpha) are given values starting with A as 10, ending with Z as 38. b) Numbers 11; 22 and 33 are omitted, as they are dividable by 11. c) The numeric characters 5-10 retain their values. d) For example HARU2103757 becomes 10-10-29-32-2-10-3-7-5. e) Each of the first 10 characters is multiplied by the power of 2 related to their position and each sum is added to a total, for example: 18 * 1 = 18 10 * 2 = 20 29 * 4 = 116 32 * 8 = 256 2 * 16 = 32 1 * 32 = 32 SARS | Draft Release 0.1 Page 35

REPRESENTATION: Container Number WCO3: Transport Equipment Identification Number [159] WCO SAFE: Required field. FIELD TYPE & LENGTH: AN 17

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Guide for Completion of Customs Clearances - Draft0 * 64 = 0 3 * 128 = 384 7 * 256 = 1 792 5 * 512 = 2 560 * Total = 5 210 5210 11 = 473.7

2010

The remainder, 7 is the check digit. In the event of the remainder being 10 the check digit is 0. In the event of a container being cleared which consists of a non-ISO container number the prefix NONU followed by a hyphen and then the non-ISO container number, for example NONU-AAAA1234567. If the space for the container numbers is insufficient, the information may be supplied on the SAD 507 form. This box must be left blank on the SAD 501, continuation sheets. When goods are cleared with any purpose code starting with an X or Z this box is left blank.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

f)

16.2.

FULL/EMPTY INDICATORDescription: Denotes the status of containerised cargo. 4 = Empty, 5 = Full (FCL Groupage), 7 = Full, mixed consignment (LCL), 8 = Full, single consignment (FCL) Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 31B Code List: Refer to Code List 12. Rules & Usage: Required for all declarations except cancellation clearances.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

REPRESENTATION: Cargo Status WCO3: Transport Equipment Loaded Status [154] FIELD TYPE & LENGTH: AN 3

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16.3.

SEAL NUMBERDescription: Denotes the seal number. Two seal numbers per container are catered for in the clearance declaration. Legal Ref: Chapter ##, Clause ## SARS | Draft Release 0.1 Page 36

REPRESENTATION: Seal Number WCO3: Seal Number [165] FIELD TYPE & LENGTH:

Guide for Completion of Customs Clearances - DraftAN 10 Operations Ref: Location: SAD Box 31B Code List: Not Applicable.

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Rules & Usage: Required for all declarations except cancellation clearances.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

17. INVOICE DETAILSInvoice Details comprises data fields which are relevant to the consignment, being the information appearing on the foreign suppliers commercial invoice. This information is important for declaration of the correct or most appropriate tariff. It also defines the amount required for Customs Value and Duty Assessment purposes. The SA Reserve Bank also requires this information for foreign exchange purposes.

17.1.

INVOICE NUMBERDescription: Denotes the number of a commercial invoice. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SAD Box 13A Code List: Not Applicable. Rules & Usage: Required for all import declarations except cancellation. Currently not required for export clearances.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

REPRESENTATION: Invoice Number WCO3: Invoice Number [D016] FIELD TYPE & LENGTH: AN 35

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17.2.

INVOICE DATEDescription: Denotes the date of a commercial invoice. Must be expressed in the following format CCYYMMDD. Legal Ref: Chapter ##, Clause ## Operations Ref: Location: SARS | Draft Release 0.1 Page 37

REPRESENTATION: Invoice Date WCO3: Invoice Date [D015] FIELD TYPE & LENGTH: N8

Guide for Completion of Customs Clearances - DraftSAD Box 13A Code List: Not Applicable. CD1:

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Rules & Usage: Required for all import declarations except cancellation. Currently not required for export clearances.NORM ORIGINAL INCOMP AMEND PROV REPLACE SUPPLM CANCEL P.SUPPLM IMPORT OTHER EXPORT

18. LINE DETAILSLine Details comprise the data fields which Customs requires for detai