Registered SEZ Operators may import goods for use in constructing and maintaining infrastructure within a Customs controlled area under rebate item 498.02 of Schedule No. 4, including roads, electricity, sanitation, and buildings.
Who it is for
SEZ Operators involved in infrastructure construction and maintenance
How to act on it
Ensure registration as an SEZ Operator and apply for importation under rebate item 498.02 of Schedule No. 4
Enterprises operating within a Customs controlled area of a Special Economic Zone may apply for licensing to conduct activities requiring customs registration or licensing, enabling them to benefit from specific customs rebate provisions.
Businesses or entities seeking to establish or operate within a Special Economic Zone can apply for formal registration. This allows access to benefits such as customs rebates and regulatory facilitation under the SEZ Act, 2014.
All taxpayers who are not eligible for Auto Assessment must file their tax returns manually during the broader filing period. This includes non-provisional taxpayers and those with more complex tax situations.
This document provides the official alphabetic codes assigned to each customs district office in South Africa, which are used for identification and administrative purposes in customs declarations and related processes.
This opportunity enables clients to amend information previously submitted on a DA 490. It is also used when revenue was collected incorrectly, either underpaid or overpaid, allowing for correction and refund claims within two years via a manual DA 66 form.
This opportunity allows unregistered clients, stockists, or those dealing with non-traceable or incomplete goods to submit a DA 490 form to declare customs duties, levies, VAT, penalties, forfeitures, or interest when a full Customs Clearance Declaration (CCD) cannot be completed due to missing information. It also applies to situations like smuggling or when goods are sold to non-registered rebate users.
The South African Revenue Service provides a list of official country and currency codes that must be used in customs declarations. These codes are to be entered in fields such as Country of Origin, Country of Export, Country of Destination, Country of Commencement, and Transit Country instead of full country names.
A licence that allows multiple applicants to jointly operate under a single excise licence for the manufacture, sale, removal, or storage of excisable goods. It applies to businesses involved in producing or distributing goods subject to excise duty, including those with shared facilities such as warehouses, depots, branches, or consignment agencies.
Businesses and individuals can apply to register with the South African Revenue Service to submit cargo reports for sea, air, rail, or road cargo. This includes carriers, agents, port and airport authorities, and operators of container terminals, depots, and transit sheds.
Entities with unresolved issues concerning specialised SSM cases can escalate their query via a dedicated email mailbox if the case officer does not respond within the required timeframe.
Who it is for
enterprises located in a Customs controlled area within an SEZ
How to act on it
Visit the SARS website and follow the link for SEZ registration and licensing details to submit supporting documents
clients needing to amend DA 490 data, clients with incorrect revenue collection
How to act on it
Apply for a DA 494 through the Customs Officer at the nearest Branch Office with supporting documents including a copy of the original DA 490 and processed CEB01
unregistered clients, stockists, importers/exporters with incomplete documentation, clients dealing with smuggled goods
How to act on it
Submit an application letter, invoice, worksheet, draft CCD, and other supporting documents to the Customs Officer at the Branch Office closest to your premises
businesses or entities involved in manufacturing, selling, or removing excisable goods who wish to apply for a joint licence
How to act on it
Submit an application with all required details, including names and addresses of applicants, legal relationship between applicants, documentation control procedures, status of duty-paid goods, separation of duty-paid and non-duty-paid stocks, accounting methods, and record-keeping locations.
carriers, registered agents, clearing agents, freight forwarders, port, airport, and railway authorities, container terminal, wharf, and transit shed operators, container and degrouping depot operators
How to act on it
Complete the appropriate application form (DA 8, DA 8A, DA 8B, or DA 8C) and attach the required annexes (DA 8.01, 8A.01, etc.), then submit to the South African Revenue Service.
businesses or entities with active specialised SSM cases requiring escalation
How to act on it
Send an email to [email protected] with the operational area and relevant SSM case number in the subject line, after confirming that the case officer did not respond following submission of required documentation
