SARS Updates Customs and VAT Requirements for Imported Goods
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SARS has announced updates affecting customs goods declarations and VAT requirements, including revised declaration documentation and a new VAT Notice linked to amendments to customs rebate provisions.
Customs goods declaration documents updated
SARS has updated its Goods Declaration Policy and related external annexures to align with amended requirements under sections 39 and 101A and to provide further clarification on specific declaration requirements.
The updates include the insertion of mandatory electronic invoice data and worksheet requirements into the goods declaration documents.
SARS has also published completion guides for the legislated Customs Declarations:
SAD 502
SAD 505
SAD 509
In addition, declaration-based provisional payment requirements have been removed from the Goods Declaration Policy because these requirements are now contained in the provisional payment documents. Information on Continuous Transmission Commodities (CTC), previously published separately, has also been incorporated into the goods declaration documents.
The updated and newly published documents are:
SC-CF-55-A01 – Completion of Goods Declaration – External Annexure
SC-CF-55-A12 – Customs Declaration SAD 502 – External Annexure
SC-CF-55-A13 – Customs Declaration SAD 505 – External Annexure
SC-CF-55-A14 – Customs Declaration SAD 509 – External Annexure
VAT Notice linked to customs changes
SARS has also issued VAT Notice 7808, which is scheduled for publication in the Government Gazette.
The notice makes technical changes to the VAT Act to align it with recent changes to the customs rebate rules under the Customs and Excise Act.
In simple terms, where the customs rules have changed for certain goods that qualify for a customs rebate, the related VAT provisions also need to be updated to match those changes.
The changes are therefore mainly relevant to businesses and tax practitioners dealing with imported goods affected by these customs rebate provisions. Practitioners should check the final Government Gazette notice and any effective dates once published.
SARS will provide further publication details in due course.
Why it matters for accountants and tax practitioners
The changes are particularly relevant to accountants and tax practitioners advising businesses involved in importing and exporting goods. Practitioners should review the updated customs declaration documents and completion guides, particularly where clients are affected by electronic invoice data requirements, customs rebates or customs-related VAT.
Practitioners should also monitor the publication of the VAT Notice in the Government Gazette and review the final requirements once publication details are available.
