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Entities can register to submit reports for air cargo by applying using form DA 8A, following the amendment to Rule 429 on 20 April 2018. This enables compliance with customs reporting requirements for air-transported goods.
- Who it is for:
- businesses involved in air cargo transport or logistics
- How to act on it:
- Apply using form DA 8A, as specified in the amended Rule 429.
Companies can register to submit reports for road cargo by using form DA 8C, as updated under Rule 429 effective 20 April 2018. This facilitates compliance with customs reporting for goods transported by road.
- Who it is for:
- businesses involved in road cargo transport or logistics
- How to act on it:
- Apply using form DA 8C, as specified in the amended Rule 429.
Parties affected by internal decisions may appeal under revised rules governing internal administrative appeals, as updated and replaced by Notice R.1420 effective 21 December 2018.
- Who it is for:
- taxpayers or entities challenging internal SARS decisions
- How to act on it:
- Follow the updated procedures under section 77H for filing internal administrative appeals.
Entities must report inward and outward movements of ships using form DA 1, as updated by the amendment to item 202.00 in the Schedule to the Customs and Excise Rules.
- Who it is for:
- shipping companies and port operators handling international vessel movements
- How to act on it:
- Submit form DA 1 electronically or physically to SARS, in accordance with the revised schedule effective from 8 August 2019.
All customs-related parties must implement the UCR system as mandated by the amendment notice published on 5 April 2019.
- Who it is for:
- trading entities, freight forwarders, and customs agents operating in SACU region
- How to act on it:
- Integrate the UCR system into internal processes and ensure accurate data submission to SARS.
Non-commercial manufacturers of sugary beverages may apply for licensing under the Health Promotion Levy rules. This requires completion of form DA 185.4A16 and adherence to new administrative provisions.
- Who it is for:
- non-commercial manufacturers of sugary beverages subject to the Health Promotion Levy
- How to act on it:
- Complete and submit form DA 185.4A16 to SARS for processing, in line with the amended rules effective from 5 April 2019.
Importers and exporters must comply with updated rules regarding the use of the SACU UCR number. These changes were implemented from 4 October 2019 and require alignment of consignment data across member states.
- Who it is for:
- traders and logistics providers engaged in cross-border trade within SACU
- How to act on it:
- Ensure all consignments are assigned a valid SACU UCR number as per the amended rules starting 4 October 2019.
Wine importers must comply with mandatory tariff determinations introduced under the amended rules. The implementation began on 1 April 2019.
- Who it is for:
- importers of wine into South Africa
- How to act on it:
- Ensure tariffs are applied correctly based on the compulsory determinations issued under the new rules, effective from 1 April 2019.
Traders involved in part-shipments must follow updated procedures established by the amendment to the Customs and Excise Rules, effective from 31 May 2019.
- Who it is for:
- importers and exporters managing part-shipment consignments
- How to act on it:
- Adhere to revised guidelines for part-shipment reporting and documentation as specified in Notice R.845.
Exporters, whether located inside or outside South Africa, may register as exporters using Form DA 185.4A2. This form supports eligibility for export-related customs benefits under agreements like the EPA and AfCFTA.
- Who it is for:
- exporters operating within or outside South Africa
- How to act on it:
- Complete and submit Form DA 185.4A2 through the SARS portal or office.
Taxpayers updating their registration or licensing information must now comply within a grace period defined in calendar days rather than ordinary days, ensuring clarity and consistency in deadlines.
- Who it is for:
- businesses and individuals updating customs registration or licensing details
- How to act on it:
- Ensure all updates are submitted within the specified number of calendar days after notification.
New forms DA 306 and DA 306A have been inserted to replace outdated forms DA 30 and DA 31. These must be used for relevant customs and excise reporting and compliance.
- Who it is for:
- taxpayers and businesses handling customs documentation
- How to act on it:
- Download and use Form DA 306 or DA 306A instead of DA 30 or DA 31 for applicable purposes.