New SAD 509 requirement for customs declarations

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SARS proposed a significant change to how import declarations are submitted in the Draft amendments to rules under sections 64D and 120 – Licensing of remover of goods in bond. The document provides a clear move toward more detailed, data-driven compliance. This will directly affect:

• Importers

• Clearing agents

• Customs practitioners and advisors.

Anyone submitting SAD 500 declarations will need to comply where SAD 509 is required.

1️⃣ What changes are proposed

SARS is introducing a new form:

👉 SAD 509 – Invoice and customs worksheet data
👉 SAD 509.01 – Line item continuation sheet

These forms will require detailed invoice information and detailed customs value information / supporting worksheet data for each applicable bill of entry.

In addition, SARS is expanding mandatory electronic submission rules to include this new form.

2️⃣ What it means in practice

• SAD 509 must be submitted together with the SAD 500 (subject to exclusions)

• Customs value calculations must be fully disclosed upfront

• SARS will have greater visibility into how values are determined.

👉 The shift is clear:
From basic declarations → to supported, verifiable data submissions.

3️⃣ What you should do now

• Review how invoice and valuation data is currently captured

• Ensure systems can produce detailed, structured data

• Prepare clients for more upfront information requirements

• Monitor which transactions will fall within scope.

Comments on rules to be recorded before 27 March 2026 on the Customs & Excise Rule Amendments Comment Sheet.

Bottom line

SARS is tightening control over customs valuations, requiring complete, accurate data at the point of submission, not after.