Effective 27 November 2015
CUSTOMS
EXTERNAL STANDARD
REFUNDS AND DRAWBACKS
Effective 27 November 2015
TABLE OF CONTENTS
1
2
2.1
2.2
2.2.1
2.2.2
2.2.3
2.2.4
2.2.5
2.2.6
2.2.7
2.2.8
2.2.9
2.2.10
2.2.11
2.2.12
2.2.13
2.2.14
2.2.15
2.3
2.3.1
2.3.2
2.4
2.4.1
2.4.2
2.4.3
2.4.4
2.4.5
2.4.6
2.4.7
2.4.8
2.4.9
2.4.10
2.4.11
2.4.12
2.4.13
2.4.14
2.4.15
2.5
2.6
2.7
2.7.1
2.7.2
2.7.3
2.7.4
2.7.5
2.8
3
4
5
6
6.1
6.2
7
8
SUMMARY OF MAIN POINTS
STANDARD
Qualifying criteria for refunds and drawbacks
Refunds
Requirements to qualify for general refunds
Substitution
Dual clearances
Short landed goods
Discrepant packages
Containerised cargo
Break bulk cargo
Goods short supplied/short shipped
Claims arising from goods removed on A 11-40 declaration from Customs bonded warehouse
Tariff
Invoices/valuation
Invoice declaration
Trade Agreements (Preferential Rates)
Value-added tax (VAT) levied on the importation of goods into South Africa
Lodging of refund applications
Manual claims
Over payment of State warehouse rent
Payment of overplus
Drawbacks and specific refunds in terms of Schedule 5
Qualifying criteria for items 501.00 - 521.00 specific drawbacks of Customs duties
Drawback items 501.00 - 520.00
Drawback item 521.00
Refund item 522.02
Refund item 522.03
Refund item 536.00/01.00 (Motor vehicle parts and accessories)
Refund item 536.00/00.00/03.00 (Motor vehicle parts and accessories) - APDP
Refund item 537.01
Refund item 537.02
Refund item 537.03 (APDP)
Refund item 538.00/02.00
Refund item 538.00/03.00 (Automotive vehicle for specified motor vehicle) - APDP
Drawback item 550.01
Refund item 551.02
Refund item 551.03 (export to BLNS)
Lodging of drawback and manual claims
Post Office refunds
Limitation on the period within which claims must be received
Refund claims resulting from determinations
Refund/drawback claims resulting from an internal appeal/finding of a court
Refund/drawback claims due to retrospective amendment of Schedule [Section 76B(1)(C)]
Refund/drawback claims due to retrospective issue of a permit/certificate [Section 75(14B)]
Refund/drawback claims resulting from other circumstances
Letter of authority
KEEPING RECORDS
PENALTIES
APPEALS AGAINST DECISIONS
RELATED INFORMATION
Legislation
Cross References
DEFINITIONS AND ACRONYMS
DOCUMENT MANAGEMENT
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3
3
5
5
6
6
7
9
9
9
10
10
10
11
12
12
12
13
13
13
14
15
15
16
17
19
21
22
23
24
24
25
25
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Effective 27 November 2015
1
SUMMARY OF MAIN POINTS
a)
The South African Revenue Service (SARS) provides for the refund and drawback of duties and taxes
on goods. SARS allows clients to apply for a Customs refund or drawback on duties and taxes within
a time-period prescribed within Sections 75 and 76 read together with Section 76B of the Customs and
Excise Act. This document encapsulates the refund and drawback legal requirements, processing,
requirements, and timeframes allowed.
b)
Refunds are paid in respect of duty overpaid, or where goods are exported in the same condition as
they are imported.
c)
Drawbacks are paid in respect of specified materials used in the manufacture, processing, packing,
etc., of goods that are subsequently exported.
d)
The onus is on the applicant to ensure that the correct forms and supporting documents are attached
before submitting the refund/drawback application to SARS. The reason(s) provided by the applicant
must be specific and adequately set out in the application.
e)
Customs duty and taxes paid on goods, having been imported contrary to the provisions of any law,
will not be refunded.
f)
Amended Customs declarations that result in a refund which are lodged via electronic data
interchange (EDI) do not require the manual submission of the refund application forms. However, all
amended Customs declarations will automatically request the submission of supporting
documentation.
g)
The following are excluded from this document:
i)
ii)
iii)
a)
Refunds/drawbacks due to a client will be offset against a client’s deferment account if it is in arrears
or not paid. This will only be applicable where it is the importer’s own deferment account. No
offsetting will take place between different clients’ accounts submitted by a single agent. See:
i)
ii)
iii)
2
Excise refunds or drawbacks are excluded from this standard.
The completion of the forms DA 66, DA 64, DA 63 and CR 1 are covered in SC-DT-C-06, SCDT-C-08, SC-DT-C-09, SC-DT-C-10 and SC-DT-C-18 respectively.
Traveller refunds are prescribed in SC-PA-01-11.
SC-DT-B-02 – Deferment – External Standard;
BP-02- Customs and Excise Payments – External Standard; and
CA-01-M01 – Customs eAccount on eFiling - External Manual.
STANDARD
2.1 Qualifying criteria for refunds and drawbacks
b)
Section 99(2)(a) states that an applicant appointed by an importer must be liable for the fulfilment of all
obligations including payment of duties and taxes. Where the applicant of a refund is not the person
who originally paid the duties and taxes a letter of authority from the importer must be produced. Such
letters must reflect specific particulars of the clearance concerned. (Refer to paragraph 2.8).
c)
No refund may be made under Sections 75 or 76 if:
i)
ii)
iii)
In the case of goods imported by post, the amount is less than 50 cents;
In the case of goods imported in any other manner, less than R 5.00; and
In the case of excisable goods manufactured in South Africa, less than R 2.00.
d)
Where duties and taxes have been paid on counterfeit goods, which are destroyed, no refund thereof
will be considered under any circumstances.
e)
VAT refunds on commodities originally imported “free” in terms of the rate of duty under Schedule 1
Part 1 (ordinary Customs duty) and subsequently to be re-exported in terms of Schedule 5 may not be
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claimed according to this procedure but must be claimed directly from the SARS Revenue Branch
Office on a VAT 201.
f)
Environmental levy paid on goods sold for trade purposes to the BLNS countries can only be refunded
in terms of the relevant drawback item as prescribed in Schedule 5 on a DA 66.
g)
All applications for a drawback of duty in terms of Section 75(14) read with Sections 75(1)(c) and 76B
must be made on a DA 66 and must be received by the Controller/Branch Manager duly completed
and supported by the necessary documents and other evidence to prove that the refund or payment is
due. Refer to SC-DT-C-06 for completion instructions.
h)
The CR 1 will be used as a supporting document for a general refund application on an amended
Customs declaration in terms of Section 76(4) read with Section 76B which must be forwarded
electronically. The supporting documents must be scanned together with a copy of the CR 1 and case
number allocated to the amended Customs declaration. (Refer to SC-DT-C-18).
i)
The application (amended Customs declaration) shall only be regarded as validly submitted on receipt
of the accurately and fully completed CR 1 together with the applicable supporting documents to prove
that the refund is due. The application is still limited to the time-periods prescribed in Section 76B.
(Refer to SC-CF-04 and SC-DT-C-18)
j)
If the CR 1 and the necessary documents are not received within the time specified in Rule
76(04)(b)(iii), the amended Customs declaration will be cancelled electronically by SARS. If the
applicant still wants to claim the money a fresh application (amended Customs declaration, CR 1 and
supporting documents) must be lodged.
k)
Limitation on the period for which refunds and drawback claims will be considered and the period
within which the applications must be received by the Controller/Branch Manager is prescribed in
Sections 75(14) and 76(4) read with Section 76B.
l)
There is no discretionary power to consider exceptional circumstances or extend the time period within
which refund/drawback applications may be submitted. The time-periods are mandatory and if the
claims are not be submitted in good time there can be no refund/drawback.
m)
Time-expired refund/drawback claims in terms of Section 76B will be rejected forthwith by the Branch
Office concerned.
n)
SARS has an obligation to ensure that refunds or drawbacks due are paid out in the shortest time
possible and to the correct person.
o)
Where the refund/drawback is a result of an error on the part of SARS in assessing the duties and
VAT, the application must receive priority.
p)
All letters of authority must reflect specific MRN particulars of the Customs declaration concerned and
be original. No faxes/photocopies are acceptable for drawback applications on a DA 66. (Refer to
paragraph 2.8)
q)
Applicants must ensure that they collect any rejected or queried claims or documents from the Branch
Office at least weekly.
r)
Applicants must be aware that deposits for various contraventions can be called for, e.g. if an
applicant claims more duty or taxes than what he/she is entitled to.
s)
The Customs Procedure Code (CPC) and refund/drawback item must appear in the appropriate fields
on the export declaration before the goods are exported. (Refer to SC-CF-04, SC-EX-01-03 as well as
to Schedule 5, Note 8). If the refund/drawback item does not appear in the appropriate field on the
export declaration, the refund/drawback claim will be rejected as “No claim”.
t)
Proof of export is prescribed in the export policy (SC-EX-01-03) and acquittal requirements in SC-TR01-03)
u)
If an amended Customs declaration is processed on an export Customs declaration and the
CPC/drawback item/tariff heading is amended/inserted, such a declaration will only be accepted for
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refund/drawback purposes if the goods were still under Customs control and have not left South
Africa.
v)
Applicants that changed their banking details must verify them in person with their respective
supporting documents at a Branch Office for authentication. No refund or drawback will be paid if the
banking details are not captured and authenticated on the relevant system. (Refer to SC-CF-19)
2.2 Refunds
2.2.1 Requirements to qualify for general refunds
a)
The Commissioner may consider any application for a refund (i.e. amended Customs declaration
reflecting a refund amount submitted manually or electronically together with the supporting
documents) from any applicant who contends that he/she has paid any duty or other charges for which
he/she was not liable or that he/she is entitled to any payment.
b)
The electronic submission of the supporting documents for a refund (amended Customs declaration)
must be scanned in under cover of CR 1.
c)
The DA 66 will no longer be utilised for general refunds.
d)
Various supporting documents are required for the various types of refunds.
e)
The completion of an amended Customs declaration must be done as prescribed in the Manual for
Completion of Declarations (Refer to SC-CF-04).
f)
Documents that could be required depending on the refund or drawback types:
i)
Duly completed and signed CR 1 for general refunds (amended Customs declaration) on which
“particulars of claim and grounds for claim” field on clearly indicates under which refund
item/tariff heading duty is being claimed. Drawbacks are excluded from using the CR 1. (Refer
to SC-DT-C-18 for completion instructions);
ii)
Copy of the declaration with the MRN being amended and a copy of any amended Customs
declarations relative to that declaration, where applicable;
iii)
A copy of the import and/or export Customs declaration and any amended Customs
declaration(s) relative to that declaration, where applicable, reflecting the local reference
number (LRN) and movement reference number (MRN), page one (1) of the declaration and the
relevant page(s) and or line(s) the refund/drawback has reference to, where applicable,
iv)
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI), if applicable; or
v)
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date, (MRN) and the release notification printed on the client’s own letterhead.
vi)
Comprehensive worksheet;
vii)
Covering or financial statement and such other statements;
viii) Freight statement where necessary;
ix)
Proof of payment from a financial institution referring to the specific invoice;
x)
Commercial invoices (no pro forma invoices) (Rule 39.04 – 39.05);
xi)
Transport documents (bill of lading/air waybill/rail consignment note/road manifest);
xii)
Packing specifications (where necessary to assist in proving claim);
xiii) Any certificate or permit necessary to support admission of the goods at reduced/rebated rate of
duty;
xiv) Service Manager inspection report/Stop note/Detention note (DA 310), where applicable;
xv)
Destruction certificate (P1.154);
xvi) Weighbridge certificates where applicable (break bulk cargo);
xvii) Proof of export documents (SC-EX-01-03);
xviii) Invoices, amended worksheets, etc.;
xix) Credit notes issued by the supplier, amended invoices and proof of payment for the quantity
actually landed;
xx) DA 304;
xxi) Certified copy of passport (not older than three (3) months) to prove travelling particulars;
xxii) Certified copy of proof of vehicle’s registration and ownership (not older than three (3) months)
in foreign country and South Africa;
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xxiii) Proof of registration under rebate of duty (SC-CF-19);
xxiv) Proof of retrospective schedule amendments (government gazette);
xxv) P1.108 (certificate in respect of goods landed) signed and date stamped by the Port Manager if
sea freight cargo (for refund purposes this certificate must indicate on which declaration the
goods were released as well as the MRN it was not released, if duplicated/dual clearance is
involved); or
xxvi) If a P1.108 is not available for sea or air freight cargo, that is short landed or dual cleared a
signed and date stamped letter from the Port or Airline Manager declaring that the goods were
not landed or released on a specific MRN is required. The following information must be
referenced in the letter:
A)
The MRN on which goods were released;
B)
Importer’s name;
C)
Bill of lading or air waybill number and date;
D)
Marks and numbers as well as number of packages;
E)
Number of packages landed;
F)
Number of packages cleared; and
G)
Number of packages delivered.
xxvii) Certified copy of death certificate and will (testament);
xxviii) A letter of authority as prescribed in paragraph 2.8, if applicable;
xxix) Import/export clearing instructions;
xxx) Copy of the penalty/ADR committee review report;
xxxi) Litigation letters,
xxxii) Judgment order; and/or
xxxiii) Any other document which might prove the claim.
2.2.2 Substitution
a)
A substitution refund application will only be considered if the requirements for substitution as
prescribed in Section 40(3) read with Rules 40.01 and 40.02 have been complied with.
b)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
Appropriate documents as enumerated in paragraph 2.2.1(f).
SARS Customs Branch Office authority to substitute the declaration (application for substitution
to be lodged within six (6) months of the date of the original declaration);
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI), if applicable; or
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date, (MRN) and the release notification printed on the client’s own letterhead.
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
Such documents as may be required for admission under Schedule 4
(permit/declaration/certificate etc.);
Amended worksheet;
EWP (P.1.47);
A letter of authority as prescribed in paragraph 2.8, if applicable; and
A copy of the bonded warehouse/rebate store’s register.
2.2.3 Dual clearances
a)
Dual clearances normally occurs when an applicant submits a declaration for the same invoice to
SARS Customs for clearance and only realise after the amount was settled or paid cash that the duty
and VAT were paid twice.
b)
The original release notification of the declaration on which the goods were not released must
accompanied the claim. [Refer to Rules 38.08 to 38.12 and 101A.01(c)].
c)
From time to time, it also happens when a specific line on an invoice has been cleared twice on a
declaration and needs to be cancelled. (This is a dual clearance of a line and there will be no unused
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release notification. It is merely an error that can be amended by means of an amended Customs
declaration.)
d)
A duplicate claim will be treated in the same manner as prescribed above.
e)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
xiii)
Appropriate documents as enumerated in paragraph 2.2.1(f) and against which delivery was
obtained;
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI), if applicable; or
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date, (MRN) and the release notification printed on the client’s own letterhead.
Unused original landing, delivery and forwarding order (LD&FO), if break bulk consignment;
Worksheet/amended worksheet;
P1.108 (certificate in respect of goods landed) signed and date stamped by the Port Manager if
sea freight cargo (for refund purposes this certificate must indicate on which declaration the
goods were released as well as the declaration number and date it was not released, if
duplicated/dual clearance is involved); or
If a P1.108 is not available for sea or air freight cargo, is short landed or dual cleared a signed
and date stamped letter from the Port or Airline Manager declaring that the goods were not
landed or released on a specific MRN. The following information must be referenced in the
letter:
A)
The MRN on which goods were released;
B)
Importer’s name;
C)
Bill of lading or air waybill number and date;
D)
Marks and numbers as well as number of packages;
E)
Number of packages landed;
F)
Number of packages cleared; and
G)
Number of packages delivered.
Covering/financial/other statements; and
Removal in bond or removal in transit declaration if applicable;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Any other document to prove the claim.
2.2.4 Short landed goods
a)
Break bulk cargo - Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
P1.108 (certificate in respect of goods landed) signed and date stamped by the Port Manager if
sea freight cargo; or
A certificate from the master (or ship’s agent) confirming whether the importer has been
compensated or not for the loss of the package concerned;
A certified copy of bill of lading indicating the true quantity initially shipped;
Portnet Ships Cargo Discrepancy List, correctly completed and authenticated;
Marine surveyor’s report correctly completed and authenticated;
If airfreight cargo, a letter on a letterhead from the airline referring to such Customs declaration
reflecting the LRN and MRN for refund purposes. This letter must indicate on which Customs
declaration the goods were released.
An affidavit signed by the importer declaring that no insurance claim has or will be made to
recover the amount being claimed, authenticated by a Commissioner of Oath; and
Rail consignment note; or
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xii)
xiii)
b)
Containerised cargo - Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
c)
Road manifest; and
A letter of authority as prescribed in paragraph 2.8 if applicable.
Appropriate documents as enumerated in paragraph 2.2.1(f);
Unused original Customs release notification and a copy of the declaration with the number and
date printed on (EDI), if applicable;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Where the entire consignment is short landed the unused release copy of the relative
declaration; or
Where only a portion of the consignment is short landed a copy of the container discrepancy
report issued by the depot operator;
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
Amended worksheet;
Alleged report/container discrepancy report;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Any other document necessary to prove the claim.
Short landed grain
i)
ii)
iii)
iv)
v)
vi)
Short landed grain is limited to sea cargo, where there is a proven discrepancy between the
quantities Customs cleared (based on the manifested/bill of lading quantity) and the quantity
actually physically landed.
The shipping operator/agent/importer suspects, after Customs clearance, that the full load of
grain shipped does not match the quantity off loaded/landed.
The shipping operator/agent/importer obtains the necessary documentary evidence to support
an application for a general refund for grain short landed [Section 76(2)(e)].
The following are excluded:
A)
Refund applications made for any landed grain including losses, waste or damaged grain.
B)
Grain damaged but still landed, for the purpose of this document, is not regarded as
“short landed” cargo. Similarly, grain wasted in the handling process that spills onto the
wharf area is not regarded as “short landed” [Section 76(2)(e)].
C)
Declarations submitted and processed according to the actual out-turn quantities i.e.
declarations submitted and processed after the vessel has been discharged its cargo and
the exact amount of grain landed is confirmed.
D)
Other break bulk goods.
Instances may arise where ocean going vessels dock and off load at more than one South
African port and grain in excess of the cleared quantity may be off loaded at the first port of call.
In such instances, the excess grain off loaded at the first port of call may constitute short landed
grain at the final port of call. If this scenario is detected it must be ensured that the Controller at
the first port of call is informed of the irregularity so that duty on the excess grain can be
collected at that first port of call. Such a scenario does not mean that the importer at the final
port of call, who as a result of the excess grain being off loaded at another port, does not qualify
for a refund of duty on the grain short landed at that port.
Documents that could be required:
A)
Appropriate documents as enumerated in paragraph 2.2.1(f);
B)
A copy of any claim made against the carrier in respect of the grain short landed;
C)
The ocean going manifest clearly indicating the total quantity shipped;
D)
A copy of the insurance agreement between the importer and the carrier or any other
relevant insurance documents, if applicable;
E)
Documentary evidence such as credit notes, weighbridge certificates, amended invoices
and or proof of payment depending on the circumstances may also be required;
F)
Certificate in respect of grain short landed (SC-DT-C-04-FR4), signed and stamped by
applicant/importer, signature and stamp of Portnet Cargo Manager as well as signature
and stamp of the refund officer of the Customs Branch Office where cargo was physically
landed - this form must also refer to the, marine surveyor’s report as well as indicate the
name of the surveyors and such person’s signature.
G)
A copy of the import Customs declaration and any amended Customs declaration(s)
relative to that declaration, where applicable, reflecting the local reference number (LRN)
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H)
I)
J)
K)
L)
M)
N)
O)
P)
Q)
R)
S)
T)
and movement reference number (MRN), page one (1) of the declaration and the relevant
page(s) and or line(s) the refund has reference to, where applicable,
A copy of the original pre-clearance declaration;
Invoice used with the initial clearance;
Amended worksheet;
A copy of the bill of lading indicating the true quantity initially shipped;
Portnet Ships Cargo Discrepancy List correctly completed and authenticated;
Marine surveyor’s report correctly completed and authenticated;
A copy of any claim made against the carrier for the short landed grain;
An affidavit signed by the importer declaring that no insurance claim has, or will be made
to recover the amount being claimed, authenticated by a Commissioner of Oaths;
Relevant weighbridge certificates;
Credit notes issued by the supplier, amended invoices and proof of payment for the
quantity actually landed (usually in instances where the short landed quantities are
substantial);
Customs officers’ inspection reports, where applicable;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
In instances where the vessel has off loaded grain at previous ports of call and
discrepancies exist, the ship’s cargo discrepancy lists issued at such ports, or where no
discrepancies exists a letter from the relevant port authority confirming this.
2.2.5 Discrepant packages
a)
No refund claim may be entertained for goods, which are missing from any individual package in
respect of which Customs duty, surcharge or fuel levy each taken separately, does not exceed
R 25.00, which were not landed at any place in South Africa.
b)
No refund of duty may be granted if a claim for the duty involved has been paid by an insurance
company. A letter from the insurance company will suffice.
c)
A refund claim will only be considered in respect of discrepant packages at the first place of landing
thereof in South Africa, and will not apply to any discrepant packages after removal thereof in bond.
2.2.6 Containerised cargo
a)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Amended worksheet;
Container discrepancy report;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Proof that the duty was not claimed from an insurance company.
2.2.7 Break bulk cargo
a)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Amended worksheet;
A letter of authority as prescribed in paragraph 2.8, if applicable;
Completed and signed copy of the T 896/ullage report on which a legible account has been
given of the residual contents of the packages or of the goods missing from the package or such
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vii)
equivalent account in respect of discrepancies in airfreight, rail freight and road freight
consignments; and
Proof that the duty was not claimed from an insurance company.
2.2.8 Goods short supplied/short shipped
a)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Original clearing instructions;
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Amended worksheet;
Letter of explanation together with the appropriate credit note from the supplier in respect of
goods short supplied;
Letter of explanation from shipper in respect of goods short shipped;
Evidence that the items concerned were subsequently dispatched and have been accounted
for;
A copy of the manifest;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Any other document necessary to prove the claim e.g. a copy of the container inspection report
upon which any certificate of re-sealing of the container is given provided that the container seal
remains intact from the point where it was first checked on discharge of the container from the
ship to the point where the container was unpacked in the depot, then any packages which are
found short against the manifested quantities when the goods are tallied from the container into
the depot shed will be deemed not to have been imported into South Africa.
2.2.9 Claims arising from goods removed on A 11-40 declaration from Customs bonded warehouse
a)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the local reference number (LRN) and movement
reference number (MRN), page one (1) of the declaration and the relevant page(s) and or line(s)
the refund has reference to, where applicable,
Any copies of the amended Customs declarations on the warehouse and ex warehouse
declaration, if applicable;
Copy of re-warehousing declarations;
Copy of the bond warehouse register reflecting the history of the warehoused consignment; and
A letter of authority as prescribed in paragraph 2.8, if applicable.
2.2.10 Tariff
a)
An EWP (P1.47) is done for identification purposes only, and not to make a tariff determination.
b)
All related refunds/drawback claims that have a tariff change must be forward to the Tariff Section by
the respective Branch Office/Customs Compliance Centre to assess whether the amended tariff item
is applicable.
c)
Where it is determined by the tariff section that the tariff change submitted by the client is in question
the applicant must ensure that the respective Branch Office/Customs Compliance Centre completes a
request for tariff determination (DA 314) and submits to the Tariff Section.
d)
The sample(s) submitted with the refund application for tariff purposes must adhere to the provisions
as prescribed in SC-CF-49.
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e)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
A copy of the tariff determination where such a determination has a bearing on the claim
[Section 47(9)];
Amended worksheet;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Descriptive literature/identifiable sample/catalogue/blue prints (must always correspond with the
invoice and properly cross-referenced or marked). No purpose will be served by including
literature, etc. in which the invoiced item(s) concerned cannot positively be identified.
2.2.11 Invoices/valuation
a)
A claim will only be granted where an incorrect invoice was supplied by the supplier to the importer in
terms of Section 41.
b)
Refer to the Valuation of Imports or Invoice Requirement for Customs Policies (SC-CR-A-03, SC-CRA-05 or SC-CF-30)
c)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Amended work sheet;
A letter of authority as prescribed in paragraph 2.8, if applicable;
A copy of any value determination where such a determination has a bearing on the claim
(Section 65) together with the supporting documents (e.g. invoices, etc.) as the refund claim will
be entertained on its own merits and the following documentary evidence must be provided
before the charges can be deducted from the Customs value however this list is nonexhaustive:
A)
Inland transport - hauliers invoice/specific freight statement;
B)
Sourcing commission – agreement;
C)
Rand invoicing - forward exchange contract or agreement;
D)
Finance cost/interest - financial agreement;
E)
Inspection fee - inspection certificate;
F)
Insurance - insurance certificate;
G)
Ocean freight - freight statement from vessels/shipping agent;
H)
Terminal handling charges (THC) - specific freight statement;
I)
Bank charges - debit note from financial institution;
J)
Proof of payment from financial institution clearly indicating the beneficiary and the
applicant, method of payment, currency transfer and invoice related to the transferred
currency;
K)
Buying commission - third party invoice/primary supplier's invoice and agreement;
L)
Unit price - published export price list and explanation from supplier of the goods;
M)
Relationship – DA 55;
N)
Advance payment - proof of payment;
O)
Incoterm – term of sale;
P)
Customer order number – copy of confirmation order/purchase order;
Q)
Haulier’s invoice or statement of charges from point of ex-works to point of FOB must be
produced;
R)
A copy of distribution agreement/contract of sale;
S)
A credit note reconcilable with the original invoice was issued and an amended invoice
must be included in claim;
T)
An amended commercial invoice prominently endorsed “amended”; and/or
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U)
Reason for issuing of credit note to be furnished by supplier.
2.2.12 Invoice declaration
a)
Article 19 of Protocol 1 of the SA/EU Free Trade Agreement – “ENGLISH VERSION” refers.
b)
The exporter of the products covered by this document (Customs authorisation No (1)) declares that,
except where otherwise clearly indicated, these products are of preferential origin (2).
i)
ii)
When the invoice declaration is made out by an approved exporter within the meaning of Article
20 of the Protocol, the authorisation number of the approved exporter must be entered in this
space. When an approved exporter does not make out the invoice declaration, the words in
brackets must be omitted or the space left blank.
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to
products originating in Ceuta and Melilla within the meaning of Article 36 of the Protocol, the
exporter must clearly indicate them in the document on which the declaration is made out by
means of the symbol “CM”.
2.2.13 Trade Agreements (Preferential Rates)
a)
Duty can be refunded if paid at the general rate of duty as specified in Schedule 1 Part 1 provided that
proof is produced that the goods concerned qualify for a preferential rate of duty.
b)
EUR1 Movement certificate or SADC Certificate of origin (SCO) number must be inserted in the
additional information column (SC-CF-04).
c)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Original certificates of origin e.g. EUR1 Movement Certificate or SADC Certificate of origin
(SCO).
Invoice declarations as defined in article 19 of Protocol 1 of the SA/EU Trade Agreement.
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
A copy of the import Customs declaration and any amended Customs declaration(s) relative to
that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
Amended worksheet; and
A letter of authority as prescribed in paragraph 2.8, if applicable.
2.2.14 Value-added tax (VAT) levied on the importation of goods into South Africa
a)
SARS Customs levies VAT at the rate of 14 percent on the importation of goods into South Africa in
terms of Section 7(1)(b) of the Value-Added Tax Act No. 89 of 1991.
b)
SARS may, upon application, authorises a refund of the VAT by means of a CR 1 (General Application
for Refund) in the following instances:
i)
ii)
iii)
iv)
The importer is a non- registered VAT vendor; or
Duplicate clearance – i.e. more than one (1) import declaration has been processed in respect
of the importation of the same goods; or
The clearing agent has invoiced and processed the import documentation in the
incorrect importer’s name (not include a clearing agent who has invoiced and processed the
import documentation incorrectly in the name of the correct importer); or
Substitution – i.e. the goods have been cleared under the incorrect CPC resulting in the
original import declaration being substituted by a new import declaration reflecting the correct
CPC and VAT is paid a second time.
c)
The application must be processed by the Customs Branch Offices as prescribed in this document.
d)
Documents required:
i)
Appropriate documents as enumerated in paragraph 2.2.1(g);
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ii)
iii)
iv)
v)
vi)
vii)
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
Proof that VAT has been paid twice to SARS Customs by the clearing agent;
If an importer is not a VAT vendor, proof that he/she is registered for Income Tax must be
attached or if not registered an explanation given as to why not;
Where the applicant for a refund is an applicant other than the person who originally paid the
VAT a letter of authority from the importer must accompany the claim; and
All letters of authority must reflect specific particulars to the clearance concerned. (Refer to
paragraph 2.9).
Where the importer is a VAT registered vendor:
A)
A letter from the importer must accompany the CR 1:
I)
Detailing the transaction clearly; and
II)
Confirming they have not been billed with a tax invoice in respect of the VAT
amount that has been overpaid and have not therefore brought the amount to
account on their VAT 201; and
III)
Signed by someone in senior management.
B)
If a clearing agent was used, a letter from the clearing agent must accompany the CR 1:
I)
Clearly identifying the specific documentation (Declaration number, date, etc.) to
which this letter relates.
II)
Confirming that a tax invoice has not and will not be issued to the importer in
respect of the VAT and/or Customs amount that has been overpaid and for which a
refund is now being claimed.
III)
Stating that the agent will not claim the VAT on their VAT 201.
IV)
Signed by a person in management who has the authority to give such a letter.
C)
All letters must be on an original client’s letterhead and scanned together as part of the
supporting documents.
D)
A tax invoice, credit note, etc. must be produced with each VAT claim.
2.2.15 Lodging of refund applications
a)
The client must submit the amended Customs declaration under cover of a CR 1 (SC-DT-C-18).
b)
The client receives a message to submit the supporting documents electronically.
c)
Additional supporting documents or sample(s) may be requested to prove the claim. When a sample
is requested to prove the claim, the Sample policy must be adhered to (SC-CF-49).
d)
If the refund application is approved, payment is effected electronically.
e)
If any error occurs amended Customs declarations are rejected with reasons via a CUSRES message.
f)
Applicants may enquire about the status of their refunds after thirty (30) working days from submission
by calling the specific Branch Office where the claims were handed in or the Call Centre.
2.3 Manual claims
2.3.1 Over payment of State warehouse rent
a)
The refund claim must be manually submitted for processing to the Branch Office to whom the rent
was originally paid.
b)
The processing of over payments of State warehouse rent is prescribed in SC-CW-01-04 and SC-CW01-08.
c)
The process will be subject to the approval of DA 68s.
d)
Documents that could be required:
i)
ii)
iii)
iv)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Completed DA 66 (refer to SC-DT-C-06 for completion instructions);
Copy of the DA 68;
Draft copy of the DA 68A (amended DA 68);
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v)
vi)
vii)
e)
Copy of the State warehouse slip (DA 322);
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Worksheet SC-DT-C-04-FR21 indicating how the refund amount is arrived at must be pasted on
to page three (3) of DA 66. Refer to SC-DT-C-06 for completion instructions.
The process for the submission, acceptance and rejection of manual claims are prescribed in
paragraph 2.5.
2.3.2 Payment of overplus
a)
The refund claim must be manually submitted for processing to the Branch Office to whom the duty
was originally paid.
b)
It will be observed from Section 43(3) that the nett proceeds of the sale of uncleared goods are on
application payable to the owner of the goods. For the processing of payments in respect of overplus
also refer to SC-CW-01-02.
c)
No payment for overplus in respect of goods sold may be made to the owner of the goods unless the
application for such payment is supported by proof of ownership of the goods and is received by the
Commissioner within two (2) years from the date of sale of the goods in accordance with Section
43(3)I. All claims in respect of liens or overplus must be supported by the necessary documentary
evidence to prove the claim.
d)
Section 43(3) provides that the proceeds of goods sold must be applied in the strict order listed in the
discharge of –
i)
ii)
iii)
Duty due;
Expenses incurred by the (Commissioner); and
Charges due (in the following order) –
A)
To the Commissioner; (including any State warehouse rent);
B)
To a port or railway authority;
C)
To the Department of Transport;
D)
To a container operator and a depot operator;
E)
In respect of freight; and
F)
In respect of salvage.
e)
Overplus may not be claimed on goods which have been imported in contravention of any law.
f)
No overplus is payable in respect of goods SEIZED by SARS. However where goods have been
seized due to non–compliance of the requirements of Sections 38(2) and 43(2) (i.e. the importer was
called upon to remove entered goods in the State warehouse within a stipulated period but failed to do
so) and the goods are sold and an overplus will be duly considered.
g)
If the applicant has been compensated either wholly or partly by some other person (e.g. the ship’s
applicant or insurance company) for the loss of the goods and the claim is accepted by SARS then
that person must be so informed in order that he/she may take whatever action he/she deems fit
against the applicant.
h)
SARS is also prepared in certain circumstances to pay surplus proceeds or a portion thereof to
persons other than the consignee of goods. In such cases the applicant must state in detail why
he/she considers himself/herself entitled to the surplus proceeds. If his/her claim is on the grounds
that he/she has compensated the consignee for the loss of the goods, he/she must produce evidence
to this effect and also of the amount of compensation paid out by him/her.
i)
Indemnities furnished by persons residing outside South I are not accepted by SARS.
j)
All claims must show gross amount realised, all charges and expenses deductible there from and the
net surplus. Refer to SC-DT-C-04-FR16.
k)
State warehouse rent covering the period as from acceptance to the date of removal must be
deducted when arriving at the nett proceeds of goods sold on rummage sales.
l)
The duty must be calculated at the rate in force at the date of the sale.
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m)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
n)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Completed DA 66 (refer to SC-DT-C-06 for completion instructions);
Liens/overplus refund worksheet (SC-DT-C-04-FR16);
Proof of ownership;
A letter from the applicant/owner indemnifying SARS against any relative claim by any other
party which include, in its heading particulars such as:
A)
“Three (3) packages sold at <place> on the sale of the <date> as lot no. <insert lot
number>”; or
B)
“Three (3) packages sold at <place> by tender on the <date> states warehouse slip no. <
insert number> of <insert details>” must be worded as follows: “In consideration of SARS
paying over to us the nett proceeds of sale of the above-mentioned goods <name of
applicant/owner> hereby indemnify SARS against any relative claim by any other party”;
or
C)
If an application from the ship’s applicants for payment of unpaid freight out of overplus
must be supported by at least a letter of indemnity as above and worded as follows: “In
consideration of SARS paying over to us, out of the nett proceeds of sale of the abovementioned goods, the whole or portion of unpaid freight in respect of the same goods
amounting to R<insert amount> I <name of applicant/owner> hereby indemnify SARS
against any relative claim by any other party”.
A statement as to whether the applicant has been compensated, either wholly or partly, by any
other person for the loss of the goods; and if so, the name and address of such person;
The supplier’s invoice for the goods; and
A letter from the consignee of the goods if applicable, stating that he/she has no objection to the
payment of any overplus to the owner.
The process for the submission, acceptance and rejection of manual claims are prescribed in
paragraph 2.5.
2.4 Drawbacks and specific refunds in terms of Schedule 5
2.4.1 Qualifying criteria for items 501.00 - 521.00 specific drawbacks of Customs duties
a)
Claimants claiming in terms of the above-mentioned drawback items must be registered with the
Controller/Branch Manager in whose control area they conduct their business.
b)
Application for registration must be made to the Controller/Branch Manager in whose area of control
his/her business is situated as prescribed in SC-CF-19.
c)
The supporting documents must be secured to the top left-hand corner of page three (3) and not by
means of staples and be arranged more or less in the order given in each case but the draft amended
Customs refund declaration, where required, must always be on top followed immediately by the copy
of the declaration being amended. Refer to SC-DT-C-06 for completion instructions.
d)
Under no circumstances must the CR 1 be used for drawbacks.
e)
A copy of the DA 63, DA 64 or worksheet must be pasted on to page three (3) of the DA 66. Refer to
SC-DT-C-06 for completion instructions.
f)
Any claim for drawback of duty must be based on the duty paid on the consignments of the specified
imported goods in the order in which they were acquired by the registrant (Schedule 5, Part 1, Note 8);
(first in, first out), unless determined otherwise by the Commissioner.
g)
No drawback of duty in excess of the duty actually paid on importation of any goods specified in any
item of this part may be paid and the onus rests upon the applicant to prove the amount of duty paid.
h)
A drawback claim can only be submitted once the final product has been exported. (Refer to SC-EX01-03 and SC-TR-01-03-A06).
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i)
Applications for drawbacks of duties may be considered from an importer or a person who has paid
duties on materials on entry for home consumption and supplied such material to manufacturers for
manufacture, processing, finishing, equipment or packing on their behalf provided evidence is
available that ownership of the material so supplied remains with the importer.
j)
The Commissioner may authorise payment of drawbacks to any other person e.g. manufacturers who
purchase duty paid materials from importers, on compliance with such conditions as he/she may
impose in each case (Schedule 5, Part 1, Note 7).
k)
In either case, if the applications are acceptable it is essential that evidence be produced of the duty
originally paid, e.g. a copy of the declaration, invoices and a statement that the Controller/Branch
Manager is satisfied that such goods have been used in the manufacturing, processing, finishing,
equipment or packing of the goods exported.
l)
It is obvious therefore that interested parties must consult the Controller/Branch Manager prior to
embarking on any transaction of the nature here contemplated as to records to be kept and
procedures to be followed in order to qualify for payment of the drawback.
m)
A drawback claim can only be submitted once the final product has been exported by the party entitled
to the drawback claim. (Refer to SC-EX-01-01 and SC-TR-01-03-A06).
n)
Applications for drawbacks of duties may also be considered from an importer or a person who has
paid duties on materials on entry for home consumption and supplied such material to manufacturers
for manufacture, processing, finishing, equipment or packing on their behalf provided evidence is
furnished to the Commissioner that ownership of the material so supplied remains with the importer /
owner.
o)
Interested parties must consult the Controller/Branch Manager prior to embarking on any transaction
of the nature here contemplated as to records to be kept and procedures to be followed in order to
qualify for payment of the drawback.
p)
The Commissioner may require registration of the formula to be used by a registrant (Schedule 5, Part
1, Note 4).
q)
Every registrant must establish and prove to the Commissioner the quantity of each class or kind of
imported goods actually incorporated or used in any exported goods and also the quantity of waste of
such imported goods incurred in the manufacture of such exported goods (Schedule 5, Part 1, Note 6).
r)
Due to the varying production/manufacturing methods together with the various nature of material
used in industry, it is not possible for SARS to set a fixed acceptable waste percentage. It is possible
that certain waste could be used for the manufacture of other articles and the rebate registrant may in
such instances wish to sell such waste. For example “off cuts of leather” resulting from the
manufacture of leather jackets can be used to manufacture small leather articles such as lighter
covers, bookmarks etc. In such instances whether or not the registrant is selling or donating such
waste the duty on such re-usable waste must be brought to account and cannot be refunded.
2.4.2 Drawback items 501.00 - 520.00
a)
The same procedure as for drawback item 521.00 applies for drawback items 501.00 – 520.00 except
that no permit is required from the International Trade Administration Commission (ITAC).
b)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) clearly indicates under which drawback item/tariff heading duty is being claimed
(Refer to SC-DT-C-06 for completion instructions);
Documents enumerated in paragraph 2.2.1(f), as appropriate;
DA 64 must be properly completed and must be accompanied by the necessary documents to
prove the claims (SC-DT-C-08);
Import documents i.e. clearing instructions; invoice(s), bills of lading, and worksheet;
Export documents i.e. invoice(s), proof of export, export clearing instructions, (SC-EX-01-03);
A copy of the import and export Customs declaration and any amended Customs declaration(s)
relative to that declaration, where applicable, reflecting the LRN and MRN, page one (1) of the
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vii)
viii)
ix)
x)
xi)
xii)
xiii)
xiv)
declaration and the relevant page(s) and or line(s) the refund has reference to, where
applicable; (SC-EX-01-03);
Proof of the quantity of each class or kind of imported goods actually incorporated or used in
any exported goods and also the quantity of waste of such imported goods incurred in the
manufacture of such exported goods;
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI), if applicable;
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date (MRN) and the release notification printed on the client’s own letterhead,
where applicable;
Comprehensive worksheet indicating how amount claimed was calculated - the worksheet must
indicate declaration no., date, line number and place of entry;
Continuation sheet; if applicable (SC-DT-C-04-FR18);
Proof of export (SC-EX-01-03 and SC-TR-01-03-A06);
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Any other document to prove the claim.
2.4.3 Drawback item 521.00
a)
This part provides for the drawback of duties paid on imported goods used in the manufacture,
processing, finishing, equipment or packing of any goods exported.
b)
When the permits are issued, the applicant will be advised thereof in writing by ITAC and the letter will
confirm that the permit has been delivered directly to the Head Office: Trade Administration (Refunds).
The description of the commodities as well as the quantities and value covered by the permit will be
reflected in the letter.
c)
The import and export period on the ITAC Permit must have a start and end date, which must cover
the date on which the importation and exportation declaration was made.
d)
A copy of this letter must be included in all drawback claims concerned when the claims are submitted
to Branch Offices.
e)
Balances must not be marked off on the letters but on the Consolidation sheets (SC-DT-C-04-FR19
and SC-DT-C-04-FR20) as the permits will be marked off in the Head Office: Trade Administration
(Refunds) on the database and the claim will further be checked in the normal way.
f)
It is the responsibility of applicants to ensure that they keep proper records of balances, as and when
they submit claims. This is essential to avoid claims being sent to the Head Office: Trade
Administration (Refunds) and then being rejected as a result of there being insufficient balances on
the permit.
g)
Only one (1) export product and all the imported products used in the manufacture of that product will
be reflected on a permit.
h)
Each permit will contain a continuation sheet(s) in respect of each imported product covered by the
permit, i.e. the continuation sheet will cover all the imported products. It does not mean that there will
be a sheet for each product separately.
i)
In cases where permits are lost or substituted, ITAC will endorse this fact clearly on the top of the
replacement permits and the date of issue of the original permit will be reflected on the replacement
permit.
j)
If the details of the permit do not correspond with the letter attached to page two (2) of the DA 66, the
claim will be rejected on the same day. Refer to SC-DT-C-06 for completion instructions.
k)
The applicant must indicate at the time of export whether he/she will apply for a refund/drawback and
the drawback item as well as the correct CPC must be inserted on the export declaration at the time of
completion thereof.
l)
If an amended Customs declaration is processed on an export declaration and the drawback item,
tariff heading or CPC is amended/inserted, such a declaration will only be accepted for drawback
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purposes if the goods were still under Customs control and readily available for inspection and has not
left South Africa even if ITAC issues a retrospective permit(s).
m)
No drawback in terms of this item may be granted unless the claim in respect of such drawback is
accompanied by and complies with the provisions of a permit issued by ITAC.
n)
The said permit may specify the nature, quantity or value of the goods in the manufacture, processing,
finishing, equipment or packing of which the first-mentioned goods are used, the period during which
any such goods may be imported or exported or any other restriction of whatever nature, and the
Commissioner may exempt any person to whom such permit has been issued or any goods to which
this item is applicable from the provision of any note relating to Schedule 5, Part 1.
o)
Applicants must take steps to ensure that they apply in a timely fashion to ITAC for the permits in
order that their claims can be submitted within the specified periods.
p)
No claims will be considered for goods, which have gone into use for home consumption.
q)
Any claim for drawback of duty must be based on the duty paid on the consignments of the specified
imported goods in the order in which they were acquired by the registrant (Schedule 5, Part 1, Note 8),
(first in, first out).
r)
Both the quantity and value must be marked off in respect of each imported product concerned as and
when it is exported, and when either the quantity or the value is depleted the permit or applicable part
thereof will expire.
s)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
xiii)
xiv)
xv)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 which clearly indicates under which drawback item/tariff heading duty
is being claimed (Refer to SC-DT-C-06 for completion instructions);
Documents from those enumerated in paragraph 2.2.1(f) as appropriate;
DA 64 must be properly completed and must be accompanied by the necessary documents to
prove the claims (SC-DT-C-08);
If the Customs inspector is satisfied that the claim is correct the following statement is made by
the officer on a memo which is attached to page two (2) of the DA 66 (Refer to SC-DT-C-06 for
completion instructions):
A)
“I verified the applicant’s records and am satisfied that the contents on the claim are
correct. The applicant is entitled to a refund of R……… in respect of duty originally paid
at the time of importation.”
B)
The applicant is registered under item ……………….. of Schedule 5, Part 1. I verified the
applicant’s records and am satisfied that the content on the claim is correct. The
applicant is entitled to a refund of R……… in respect of duty originally paid at the time of
importation; and
C)
Applicant and owner registered under item ………….vide………….. (district office,
reference number and date to be inserted e.g. (CTN 2/1/R8/1.T dated 12 November
2010);
Import documents i.e. invoice(s), bills of lading, and worksheet;
Export documents i.e. invoice(s), proof of export, and export clearing instructions - refer to SCEX-01-03), if applicable;
A copy of the import and export declaration reflecting the LRN and MRN, page one (1) of the
declaration and the relevant page(s) and or line(s) the refund has reference to, where
applicable, (SC-EX-01-03);
Proof of the quantity of each class or kind of imported goods actually incorporated or used in
any exported goods and also the quantity of waste of such imported goods incurred in the
manufacture of such exported goods;
Comprehensive worksheet indicating how amount claimed was calculated - the worksheet must
indicate declaration no., date, line number and place of entry;
Continuation sheet; if applicable (SC-DT-C-04-FR18);
Copy of letter from ITAC in respect of drawback item 521.00 claim;
Consolidation sheets (SC-DT-C-04-FR19 and SC-DT-C-04-FR20);
A letter of authority as prescribed in paragraph 2.8, if applicable;
Proof of export (Refer to SC-EX-01-03 and SC-TR-01-03-A06); and
Any other document to prove the claim.
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2.4.4 Refund item 522.02
a)
Refunds in terms of Part 2 of Schedule 5 are governed by Section 75.
b)
The provisions under Section 76B must be adhered to.
c)
An application for a refund in terms of refund items 522.02, 522.03, 522.04 and 522.06 must always
be applied for, to the Controller/Branch Manager before the goods are exported to verify that the
goods in question are the same as imported. Refer to SC-EX-01-03.
d)
The Controller/Branch Manager does have the discretion whether to examine the goods in terms of
refund item 522.03, 522.04 and 522.06. Refer to SC-EX-01-03.
e)
It is compulsory that an examination in terms of drawback item 522.02 (EWP) be conducted prior to
exportation to verify whether the goods returned comply with the conditions of drawback item 522.02.
Refer to SC-EX-01-03.
f)
If an amended Customs declaration is processed on an export declaration and the refund item, tariff
heading or CPC is amended/inserted, such a declaration will only be accepted for refund purposes if
the goods were still under Customs control and readily available for inspection and has not left South
Africa
g)
The claim may not apply to goods, which have already gone into home consumption in South Africa,
except where it has been for limited use as determined by the Commissioner in cases where such use
is indispensable to reveal any defect or that the goods do not conform to the conditions of the contract.
h)
Customs declaration:
i)
ii)
i)
In the case where the goods are returned to the supplier or designated entity, the import
declaration need not be amended and an export declaration either reflecting the full or partial
particulars must be lodged for the goods to be exported will form part of the supporting
documents to the claim;
Where the goods are unconditionally abandoned or destroyed no amended import declaration is
required. (SC-DT-C-04-FR11);
Properly motivated applications are required which must comply with the following conditions:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
Goods must be from a single consignment [one (1) declaration per DA 66].
Goods must not have been imported contrary to the provisions of any law.
Duties taken separately amounting to R 50-00 or more must have been paid.
A refund can only be considered on goods –
A)
Which are found to be not legally saleable in South Africa because they do not conform to
a standard prescribed by law; or
B)
Which, at the time of importation were not in accordance with the terms of the contract in
respect of their description, quality, state or condition and documentary evidence
confirming the dispute in this respect between the supplier and importer, is furnished; or
C)
Which have been landed damaged.
If goods are to be returned to the suppliers under circumstances not provided for in item 522.02
then SARS Customs is precluded from entertaining an application for a refund of duty and it
follows that no purpose will be served in submitting applications of this nature to SARS Head
Office. Such applications must be rejected at the Branch Office concerned and the attention of
the applicant/importer invited to the provisions of refund item 522.02.
Excess stock/unsalable goods cannot be claimed under item 522.02.
Penalties must be imposed if applicants do not comply with the conditions of the refund item.
Conditions –
A)
That the goods are identifiable with the imported goods and within 24 months of the date
of their entry for home consumption must be returned to the supplier thereof or another
person designated by the supplier.
B)
The goods are abandoned to the office unconditionally or destroyed with the permission
of the Commissioner (the provisions of Rebate Item 412.07 must apply mutatis mutandis).
C)
Officers conducting a EWP report (P1.47) must incorporate in their reports comments on
the reasons advanced by importers/suppliers/applicants for return of the goods in
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D)
E)
F)
G)
H)
I)
J)
K)
L)
M)
N)
question as well as their own comments regarding description, quality, quantity, state or
condition of the goods.
The above instructions under refund item 522.02 in respect of goods to be re-exported
apply equally to applications for unconditional abandonment to SARS and acceptance in
writing by the importer of the risk and responsibility for the cost of destruction thereof
within 24 months of the date of their entry for home consumption.
Any offer to abandon or application for destruction must be in writing by the owner or on
behalf of the owner and must be accompanied by an indemnity as follows: “I <insert full
names> (Applicant) herein represented by <Person’s full name> in *his/her capacity as
<insert capacity> *he/she being duly authorised to furnish this indemnity, hereby agree
and undertake to hold harmless and keep indemnified the Office of the Commissioner for
the South African Revenue Service against any claim, loss or damage, cost and
expenses, arising from any cause whatsoever which may be made against or sustained
or incurred by the said office, as a result of this acceptance of abandonment.” *Delete
which is not applicable.
Signed on this <insert day> day of the month <insert month> (ccyy) <insert year> at
<insert place> (Place) <provide signature> Signature.
Destruction of goods must be done under Customs supervision and a destruction
certificate must be issued to the applicant (P1.154 or P2.08 depending on the
circumstances).
Where the goods are abandoned to SARS, claims for a refund of duty may only be
entertained after the goods in question have been delivered into the custody of SARS
and destroyed.
In order to establish whether the goods were supplied in accordance with the contract,
Controllers/Branch Managers must call for the indent order or purchase order. Where it is
claimed that the goods were ordered by fax/e-mail, such orders are acceptable provided
their authenticity is not in doubt. Importers who claim that goods were ordered verbally or
whilst they were overseas must satisfy Controllers/Branch Managers regarding the goods
actually ordered (e.g. by means of the confirmation of order, invoice, etc.).
Particular attention must be given to particulars appearing on the order such as quantity,
sizes, colours, description, part or serial numbers, code numbers, etc. Whenever goods
were supplied in accordance with the contract (order) irrespective of whether the incorrect
goods were received due to the importers or local representative’s fault, the application
for refund must be rejected. Must an importer e.g. order wristwatches with assorted
colour dials and receive wristwatches with grey, blue and black dials, he/she will not be
entitled to a claim for refund of duty in terms of the item as the goods were supplied in
accordance with the contract.
Whenever the P1.47 indicates that the goods examined are identifiable with orderinvoice-, and declaration particulars there can never be any question of incorrect goods
having been received, as the goods would be as ordered.
In instances where goods are incorrectly supplied they may be identifiable with the
invoice but will not be in accordance with the order. Goods incorrectly dispatched will
under normal circumstances not be identifiable with the invoice and will not be in
accordance with the order.
Correspondence between importer and supplier must be called for. Where the supplier
denies that the incorrect goods were supplied even though he/she is prepared to accept
return thereof, an application for a refund of duty may not be entertained. Where the
supplier is prepared to accept return of the goods but is not prepared to accept
responsibility for freight charges, etc. applications must be treated with suspicion. Credit
notes, if available, must also be checked. In instances where the supplier admits that
incorrect or faulty goods were supplied (and this is confirmed on P1.47 by the SARS
Customs officer) and is prepared to accept return of the goods, such claims may be
entertained provided they are otherwise in order.
In instances where the supplier has negotiated with the importer to supply goods at
regular intervals, there must be a firm order or an agreement. Claims for goods
incorrectly supplied under these circumstances may not be entertained in the absence of
evidence that the goods were not in accordance with the contract.
XYZ Exporters CC Applications for refund of duty may also not be entertained in respect
of goods withdrawn from the market, goods supplied in order to try the market, goods not
suitable for or acceptable by South Africans and where an order was cancelled
subsequent to dispatch of the goods.
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j)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
xiii)
xiv)
xv)
xvi)
xvii)
Duly completed and signed DA 66 on which “particulars of claim and ground for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item/tariff heading duty is being
claimed (Refer to SC-DT-C-06 for completion instructions);
Documents from those enumerated in paragraph 2.2.1(f) as appropriate;
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
Export documents i.e. transport documents, worksheet, export invoice, export clearing
instructions and NEP, etc.;
A copy of the import and export declaration reflecting the LRN and MRN, page one (1) of the
declaration and the relevant page(s) and or line(s) the refund has reference to, where
applicable, (SC-EX-01-03);
Customs or release authority’s release notification, where applicable;
Copies of correspondence between the importer to the supplier (the reason for return);
Copies of correspondence from supplier to the importer;
Copies of original order or specification;
Indent from importer;
Destruction certificate (P1.154 or P2.08 depending on circumstances - the goods must be
destroyed under SARS Customs supervision);
Comprehensive worksheet indicating how the duty/taxes amount claimed was calculated (SCDT-C-04-FR11);
Examination report by SARS Customs officer (EWP = P1.47);
Proof of export (SC-EX-01-03 and SC-TR-01-03-A06) - where goods are handed directly to
Spoornet at inland centres for conveyance direct to docks for exportation (before 24 months);
and the rail consignment notes confirm this, it may be accepted;
Credit note if applicable;
A letter of authority as prescribed in paragraph 2.8 if applicable; and/or
Any other document to prove the claim.
2.4.5 Refund item 522.03
a)
Refer to the Export Standard for the DA 63 process. (SC-DT-C-09 and SC-EX-01-03).
b)
Goods, which have gone into use for home consumption, do not qualify for a refund in terms of refund
item 522.03.
c)
Claims in terms of this item may be considered on duties paid on imported goods where the exported
goods exceed R 200 in value for each consignment for each consignee which are exported for trade
purposes:
i)
ii)
iii)
In the same condition as imported; or
In a condition in which the essential character of the imported goods has been retained; and
They are the same goods described on the import documents.
d)
The Customs Procedure Code (CPC) H 62-11 and refund item 522.03 must appear in the appropriate
fields on the export declaration before the goods are exported. (Refer to SC-CF-04, SC-CF-04-A14
and SC-EX-01-03) If the refund item 522.03 does not appear in the appropriate field on the export
declaration the refund claim must be rejected as “No claim” and not forwarded to Trade Administration
(Refunds).
e)
A refund application in terms of 522.03 can only be accompanied by one (1) DA 63 and one (1) export
declaration i.e. one (1) export declaration but multiple imports declarations. Refer to SC-DT-C-09.
f)
Documents that could be required:
i)
ii)
iii)
A numbered copy of the DA 63 (SC-DT-C-09) and continuation sheets must be pasted on to
page three (3) of a duly completed DA 66 (Refer to SC-DT-C-06 for completion instructions);
Documents enumerated in paragraph 2.2.1(f); as appropriate;
Import documents i.e. import clearing instructions, invoices, worksheets and transport
documents;
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iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
xiii)
xiv)
A copy of the import and export declaration reflecting the LRN and MRN, page one (1) of the
declaration and the relevant page(s) and or line(s) the refund has reference to, where
applicable, (SC-EX-01-03);
Export documents i.e. export clearing instructions, F178 (if the value is more than R 50 000,00),
worksheets, invoices;
Amended Customs declarations, if applicable;
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI);
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date and the release notification printed on the client’s own letterhead;
Original endorsed letter approving goods to be exported for trade purposes by the
Controller/Branch Manager must be stapled to page two (2) of the DA 66;
Comprehensive worksheet indicating how the amount being claimed was calculated (SC-DT-C04-FR11);
Customs refund control sheet (SC-DT-C-04-FR12);
A letter of authority as prescribed in paragraph 2.8, if applicable;
Proof of export (Refer to SC-EX-01-03 and SC-TR-01-03-A06); and
Proof of compensation.
2.4.6 Refund item 536.00/01.00 (Motor vehicle parts and accessories)
a)
Automotive components on which duty has been paid and which have been supplied to a motor
vehicle manufacturer for use as original equipment components in the manufacture of specified motor
vehicles as defined in Note 7 to Rebate Item 317.04 or which have been incorporated in original
equipment components supplied to motor vehicle manufacturers provided:
i)
ii)
iii)
iv)
Such component manufacturer or supplier can produce proof by means of copies of bills of
materials reflecting the actual number of imported automotive components used in the
manufacture of specific original equipment components supplied;
There is proof of the quantity of each original equipment component supplied to a motor vehicle
manufacturer; and
The claim is substantiated by a statement from the motor vehicle manufacturer to whom such
components were supplied with specific reference to the part number, description and quantity
received, and the statement from the motor vehicle manufacturer is certified by a Customs
officer.
The foreign currency usage, as defined in note 18 to Rebate Item 317.04 of such automotive
components have been declared on a DA 190 as imported components.
b)
Refunds of duty paid on components used in the manufacture of motor vehicles as original equipment
components may be claimed for a period of 24 months from date of entry for home consumption
purposes.
c)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed (Refer to SC-DT-C-06 for completion instructions);
Documents enumerated in paragraph 2.2.1(f), as appropriate;
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the drawback has reference to, where applicable,
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI);
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date and the release notification printed on the client’s own letterhead;
Import documents i.e. invoices and worksheets;
Comprehensive worksheet indicating how the duties being claimed were calculated must be
pasted on to page three (3) of DA 66 (the worksheet must indicate MRN, line number and place
of entry);
Customs refund control sheet (SC-DT-C-04-FR12);
Transport document;
No amended draft Customs declaration is required;
More than one (1) declaration can be submitted in schedule form;
Bills of material;
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xiii)
xiv)
xv)
xvi)
A schedule reflecting the part numbers on the invoice received from the supplier, the new part
number allocated for supply to the original equipment manufacturer (OEM) (OEM’s have own
part numbers for their production stock) only applies will a change in part numbers take place
and relevant part numbers to be marked (highlighted) and cross referenced to the invoice and
the OEM receipt;
The relevant invoice, properly cross referenced to the declaration, worksheet, bill of material (if
applicable) and OEM receipt;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
The OEM receipt of the parts and components. This must be signed by the OEM, signed and
date stamped by a SARS Customs officer. Here again the parts must be highlighted,
marked/cross referenced so that a trail from importation to delivery can be established.
2.4.7 Refund item 536.00/00.00/03.00 (Motor vehicle parts and accessories) - APDP
a)
Automotive components on which duty has been paid and which have been supplied to a motor
vehicle manufacturer for use as original equipment components in the manufacture of specified motor
vehicles as defined in Rebate Item 317.03 or which have been incorporated in original equipment
components supplied to motor vehicle manufacturers provided:
i)
ii)
iii)
iv)
Such component manufacturer or supplier can produce proof by means of copies of bills of
materials reflecting the actual number of imported automotive components used in the
manufacture of specific original equipment components supplied;
There is proof of the quantity of each original equipment component supplied to a motor vehicle
manufacturer;
The claim is substantiated by a statement from the motor vehicle manufacturer to whom such
components were supplied with specific reference to the part number, description and quantity
received, and the statement from the motor vehicle manufacturer is certified by a Customs
officer; and
The imported component value has been declared on a Form C1 (Declaration Certificate of
Imported Component Values in respect of components in terms of the notes to the ITAC
Regulations) and it can be produced on request.
b)
Refunds of duty paid on components used in the manufacture of motor vehicles as original equipment
components may be claimed for a period of 24 months from date of entry for home consumption
purposes.
c)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed (Refer to SC-DT-C-06 for completion instructions);
Documents enumerated in paragraph 2.2.1(f), as appropriate;
Import documents i.e. invoices and worksheets;
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the drawback has reference to, where applicable,
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI). If a declaration was submitted by an agent via EDI
such declaration must be printed reflecting the LRN, MRN and the release notification printed on
the client’s own letterhead;
Comprehensive worksheet indicating how the duties being claimed were calculated must be
pasted on to page three (3) of DA 66 (the worksheet must indicate the MRN, line number. and
place of entry);
Customs refund control sheet (SC-DT-C-04-FR12);
No amended draft refund Customs declaration is required;
Bills of material;
A schedule reflecting the part numbers on the invoice received from the supplier, the new part
number allocated for supply to the original equipment manufacturer (OEM) (OEM’s have own
part numbers for their production stock) only applies should a change in part numbers take
place and relevant part numbers to be marked (highlighted) and cross referenced to the invoice
and the OEM receipt;
The relevant invoice, properly cross referenced to the declaration, worksheet, bill of material (if
applicable) and OEM receipt;
A letter of authority as prescribed in paragraph 2.8, if applicable;
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xiii)
xiv)
More than one (1) declaration can be submitted in schedule form; and
The OEM receipt of the parts and components. This must be signed by the OEM, signed and
date stamped by a SARS Customs officer. Here again the parts must be highlighted,
marked/cross referenced so that a trail from importation to delivery can be established.
2.4.8 Refund item 537.01
a)
Claims under this item may be considered, provided that the conditions as prescribed under Refund
Item 537.01 of the SARS Customs and Excise Tariff are complied with.
b)
Completely built-up (CBU) motor vehicles are imported and duty paid or warehoused and on removal
(ex-warehouse) duty paid.
c)
To claim back these duties the importer must be in possession of a valid Import Rebate Credit
Certificate (IRCC) on which the importer is the beneficiary. The A 11-00/A 11-40 declaration must fall
within the validity period of the IRCC.
d)
Documents required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed (Refer to SC-DT-C-06 for completion instructions);
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable, (SC-IM01-04, SC-EX-01-01 and SC-CF-04);
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI). If a declaration was submitted by an agent via EDI
such declaration must be printed reflecting the LRN, MRN and date and the release notification
printed on the client’s own letterhead;
Import documents i.e. invoices and worksheets;
IRCCs utilised;
IRCC worksheet (must indicate the declaration number, line numbers and the values deducted);
A list of all deductions made on the IRCCs utilised on each claim is required;
No amended draft refund Customs declaration is required;
A letter of authority as prescribed in paragraph 2.9, if applicable; and
Only one (1) declaration A 11-00/A 11-40 per claim.
2.4.9 Refund item 537.02
a)
Claims under this item may be considered, provided that the conditions as prescribed under Refund
Item 537.02 of the SARS Customs and Excise Tariff are complied with.
b)
CBU motor vehicles are imported and duty paid or warehoused and on removal (ex-warehouse) duty
paid.
c)
To claim back these duties the importer must be in possession of a valid Productive Asset Allowance
(PAA) Certificate on which the importer is the beneficiary.
d)
The A 11-00, 40 declaration must fall within the validity period of the PAA.
e)
PAAs may be used to claim back the duties on imported vehicles as specified under Refund Item
537.02.
f)
Documents that could be required:
i)
ii)
iii)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed (Refer to SC-DT-C-06 for completion instructions);
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the drawback has reference to, where applicable, (SCCF-04);
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI). If a declaration was submitted by an agent via EDI
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iv)
v)
vi)
vii)
viii)
ix)
x)
such declaration must be printed reflecting the LRN, MRN and the release notification printed on
the client’s own letterhead;
Import documents i.e. invoices and worksheets;
PAAs utilised;
PAA worksheet (must indicate the declaration MRN, line numbers and the duty deducted);
A list of all deductions made on the PAAs utilised on each claim is required;
No amended draft refund declaration is required;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Only one (1) declaration A 11-00/A 11-40 per claim.
2.4.10 Refund item 537.03 (APDP)
a)
Claims under this item may be considered, provided that the conditions as prescribed under Refund
Item 537.03 of the SARS Customs and Excise Tariff are complied with.
b)
Completely built-up (CBU) motor vehicles are imported and duty paid or warehoused and on removal
(ex-warehouse) duty paid.
c)
To claim back these duties the importer must be in possession of a valid Production Rebate Credit
Certificate (PRCC) on which the importer is the beneficiary. The A 11-00, 40 declaration must fall
within the validity period of the PRCC.
d)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed (Refer to SC-DT-C-06 for completion instructions);
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable, (SC-EX01-03);
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI). If a declaration was submitted by an agent via EDI
such declaration must be printed reflecting the LRN, MRN and the release notification printed on
the client’s own letterhead;
Import documents i.e. invoices and worksheets;
PRCCs utilised;
PRCC worksheet (must indicate the MRN, line numbers and the values deducted);
A list of all deductions made on the PRCCs utilised on each claim is required;
No amended draft refund Customs declaration is required;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Only one (1) declaration A 11-00/A 11-40 per claim.
2.4.11 Refund item 538.00/02.00
a)
Claims under this item may be considered, provided that the conditions as prescribed under Refund
Item 538.00/02.00 of the SARS Customs and Excise Tariff are complied with.
b)
These claims are in respect of automotive components imported and duty paid or warehoused and on
removal (ex-warehouse) duty paid.
c)
To claim back these duties the importer must be in possession of a valid Import Rebate Credit
Certificate (IRCC) on which the importer is the beneficiary. The A 11-00, 11-40 declaration date must
fall within the validity period of the IRCC.
d)
Documents required:
i)
ii)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed (Refer to SC-DT-C-06 for completion instructions);
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable, (SC-IM01-04, SC-EX-01-01);
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iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
Customs or release authority’s release notification and a copy of the declaration with the MRN
printed thereon (EDI). If a declaration was submitted by an agent via EDI such declaration must
be printed reflecting the LRN, MRN and the release notification printed on the client’s own
letterhead;
Import documents i.e. copy of the declaration, invoices, worksheets and transport documents;
IRCCs utilised;
IRCC worksheet (must indicate the declaration number, line numbers and the values deducted);
A list of all deductions made on the IRCCs utilised on each claim is required;
No amended draft refund Customs declaration is required;
A letter of authority as prescribed in paragraph 2.9, if applicable; and
Only one (1) declaration A 11-00, 11-40 per claim.
2.4.12 Refund item 538.00/03.00 (Automotive vehicle for specified motor vehicle) - APDP
a)
Claims under this item may be considered, provided that the conditions as prescribed under Refund
Item 538.00/03.00 of the SARS Customs and Excise Tariff are complied with.
b)
These claims are in respect of automotive components imported and duty paid or warehoused and on
removal (ex-warehouse) duty paid.
c)
To claim back these duties the importer must be in possession of a valid PRCC on which the importer
is the beneficiary. The A 11-00, 11-40 declaration date must fall within the validity period of the
PRCC.
d)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) of the DA 66 clearly indicates under which refund item and tariff heading duty is
being claimed, (Refer to SC-DT-C-06 for completion instructions);
Import documents i.e. invoices and worksheets;
A copy of the import declaration reflecting the LRN and MRN, page one (1) of the declaration
and the relevant page(s) and or line(s) the refund has reference to, where applicable,
PRCCs utilised;
PRCC worksheet (must indicate the declaration number, line numbers and the values
deducted);
A list of all deductions made on the PRCCs utilised on each claim is required;
No amended draft refund Customs declaration is required;
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Only one (1) declaration A 11-00, 11-40 per claim.
2.4.13 Drawback item 550.01
a)
Environmental levy paid on goods exported in accordance with the provisions of items 522.02, 522.03,
522.04, 522.05 or 521.00 will be refunded if all conditions have been met. This provision also applies
to goods removed to the BLNS, excluding vehicles. Refer to paragraph (2.4.14 below for the provision
regarding vehicles removed to the BLNS.
b)
The export declaration must reflect the specific Schedule 5 drawback item mentioned above.
c)
Depending on the refund/drawback item inserted on the export declaration, the relevant
refund/drawback procedure must be followed and supporting documents produced. (Refer to
paragraphs 2.2.2, 2.31 and 2.3.2).
d)
Only after the actual export has taken place can a refund/drawback application be submitted on a
DA 66 (Refer to SC-DT-C-06 for completion instructions).
2.4.14 Refund item 551.02
a)
The vehicle must be new, cleared for home consumption and be kept on a dealership’s floor and not
yet registered onto the eNATIS system and that no South African number plate has been issued.
b)
The vehicle must have been new, imported and cleared for home consumption i.e. going into free
circulation.
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c)
CPCs examples:
i)
ii)
iii)
iv)
A 11-00 (final destination South Africa);
A 11-40; 41, 44
A 13-00; or
A 13-40, 41, 44.
d)
At time of making the declaration the environmental levy must have been paid. Depending on the
clients the payment can either be cash or on their deferment.
e)
The declaration to remove the vehicle across the border MUST reflect the Schedule 5 drawback item
551.02. Refer to SC-EX-01-03 and SC-TR-01-03-A06.
f)
Before the vehicle crosses the border, it is compulsory that a Customs Officer (at the port of exit) verify
the vehicle particulars to ensure the vehicle that leaves the country is the same that was imported.
Refer to SC-EX-01-03.
g)
Only after actual removal can a refund claim be submitted on a DA 66 (Refer to SC-DT-C-06 for the
completion of this form).
h)
Only the importer reflected on the import declaration may submit a DA 66. However, the importer may
provide a letter of authority and all the necessary documents to the claimant indicating that the
claimant may apply for the drawback. The letter of authority must be original and it must pertain to a
specific declaration on which the levy was collected. This refund claim must be submitted to the
Customs Office where the initial declaration, clearing the goods into home consumption (free
circulation) was entertained.
i)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) clearly indicates under which refund item and tariff heading environmental levy is
being claimed (Refer to SC-DT-C-06 for completion instructions);
A copy of the import and export declaration reflecting the LRN and MRN, page one (1) of the
declaration and the relevant page(s) and or line(s) the refund has reference to, where
applicable, (SC-CF-04 and SC-EX-01-03);
Customs or release authority’s release notification and a copy of the declaration with the MRN
printed thereon (EDI). If a declaration was submitted by an agent via EDI such declaration must
be printed reflecting the LRN, MRN and the release notification printed on the client’s own
letterhead;
Import documents i.e. import clearing instructions, invoices, test report (if available), import
worksheet and transport documents;
Export documents i.e. invoices, export clearing instructions, export worksheet and transport
documents, (SC-EX-01-03) ;
Proof of export (Refer to SC-EX-01-03 and to SC-TR-01-03-A06); or
Import declaration from BLNS; and
A letter of authority as prescribed in paragraph 2.8, if applicable.
2.4.15 Refund item 551.03 (export to BLNS)
a)
The goods (excluding vehicles) in respect of which environmental levy has been paid must have been
new, imported and cleared for home consumption i.e. going into free circulation.
b)
CPC examples:
i)
ii)
iii)
iv)
c)
A 11-00 (final destination South Africa);
A 11-40; 41, 44
A 13-00; or
A 13-40, 41, 44.
The declaration to remove the goods across the border MUST reflect the Schedule 5 drawback item
551.03. Refer to SC-EX-01-03 and SC-TR-01-03-A06.
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d)
Before the goods crosses the border it is compulsory that a Customs Officer (at the port of exit) verify
the goods particulars to ensure the goods that leaves the country is the same that was imported.
e)
Only after actual removal can a refund claim be submitted on a DA 66 (Refer to SC-DT-C-06 for the
completion of this form).
f)
Only the importer reflected on the import declaration may submit a DA 66. However, the importer may
provide a letter of authority and all the necessary documents to the claimant indicating that the
claimant may apply for the drawback. The letter of authority must be original and it must pertain to a
specific declaration on which the levy was collected. This refund claim must be submitted to the
Customs Office where the initial declaration, clearing the goods into home consumption (free
circulation) was entertained.
g)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
Duly completed and signed DA 66 on which “particulars of claim and grounds for claim” field on
page two (2) clearly indicates under which refund item and tariff heading environmental levy is
being claimed (Refer to SC-DT-C-06 for completion instructions);
A copy of the import and export declaration reflecting the LRN and MRN, page one (1) of the
declaration and the relevant page(s) and or line(s) the refund has reference to, where
applicable, (SC-CF-04 and SC-EX-01-03);
Customs or release authority’s release notification and a copy of the declaration with the
number and date printed thereon (EDI), if applicable; or
If a declaration was submitted by an agent via EDI such declaration must be printed with the
final number and date (MRN) and the release notification printed on the client’s own letterhead.
Import documents i.e. import clearing instructions, invoices, test report (if available), import
worksheet and transport documents, (SC-IM-01-04);
Export documents i.e. invoices, export clearing instructions, export worksheet and transport
documents, (SC-EX-01-03);
A letter of authority as prescribed in paragraph 2.8, if applicable; and
Proof of export (Refer to SC-EX-01-03 and to SC-TR-01-03-A06); or
Import declaration from BLNS.
2.5 Lodging of drawback and manual claims
a)
The applicant must complete and submit the drawback/manual claims (DA 66) together with all the
supporting documents to the Enquiry counter (SC-DT-C-06).
b)
Drawback claims in terms of Schedule 5 must be submitted as prescribed in paragraphs 2.4.1(a) and
2.4.4(c) above and items 536.00 – 538.00 must be made to the Controller/Branch Manager in whose
area of control his/her business is situated.
c)
Two (2) copies of the first page of the DA 66 must be produced with each claim.
d)
The Enquiry Officer date stamps one (1) copy of the applicant’s letter or page one (1) of the DA 66 and
returns it to the applicant as proof that the claim has been received for processing.
e)
After the claim has been captured or manually processed in a Branch Office, a copy of the applicant’s
letter or page one (1) of the DA 66 is endorsed with the claim number and date and returned to the
applicant for reference purposes.
f)
The number allocated to the claim by Customs remains with the claim until it is finalised even if the
claim is rejected on several occasions.
g)
Should a query be issued by SARS, no further claim(s) will be able to be entertained unless the query
has been finalised. All queries must be forwarded to the Branch Office.
h)
If any irregularities are found the claim is rejected with reasons on page four (4) of the DA 66 (SC-DTC-06).
i)
The applicant must check regularly whether claims were rejected and are on hand for collection at the
Branch Office.
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j)
If the claim is queried:
i)
ii)
iii)
iv)
v)
vi)
vii)
A letter with the reason as to why the claims cannot be entertained is conveyed to the applicant.
A deposit for a possible penalty in terms of Section 91 may be requested for a contravention of
the Act.
The applicant or his/her representative must sign a register before the queried or rejected
claims are handed to him/her to acknowledge receipt thereof.
The applicant has ten (10) working days to respond and pay the deposit (if applicable).
If no response is received, a reminder letter is forwarded to the applicant.
Should the applicant comply with the conditions as requested and he/she is entitled to part of
the claim, the DA 66 must be amended by the applicant where after the claim must be resubmitted to the Branch Office.
If a deposit in terms of Section 91 was called for and the applicant submits fresh information to
prove his/her claims, the Branch Office need not insist on the deposit until the matter has been
reviewed.
2.6 Post Office refunds
a)
The importer must apply for a refund on a P.P 43 (obtainable from the Post Office) to the Postmaster
at the Post Office where the duty was paid.
b)
The DA 66 and the CR 1 may not be utilised for these types of refund applications.
c)
The time of entry for home consumption of goods imported by post is deemed to be the time when
such goods are assessed for duty in terms of Section 39(1)(a).
d)
A refund of duty and/or taxes must be limited to an application received within a period of two (2) years
from the date of entry for home consumption of the goods to which the manifest relates.
e)
The claim must be supported by the relevant import/export documents as well as any other documents
or information, which may have a bearing on the claim.
f)
The Postmaster will verify the correctness of the claim and after reporting thereon will forward it to the
Postmaster-General for transmission to the Section: Trade Administration (Refunds) for consideration
and approval.
g)
After approval by the Section: Trade Administration (Refunds) the relative claims will be returned to
the Postmaster-General for refund of the duty and/or taxes involved.
h)
Any form or label affixed to or completed in respect of a parcel on which a description of the contents
and their value are set forth must in the case of goods exported by post be deemed to be an export
declaration. (Refer to SC-CF-03)
i)
Documents that could be required:
i)
ii)
iii)
iv)
v)
vi)
vii)
Appropriate documents as enumerated in paragraph 2.2.1(f);
Post Office form or label (Post Office slip) as mentioned in Section 13;
Manifest of foreign parcel – tax invoice;
Invoice from supplier;
Comprehensive worksheet;
Certified copy of identification document (ID); and
Report from the Post Office Officer.
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2.7 Limitation on the period within which claims must be received
2.7.1 Refund claims resulting from determinations
a)
Refunds in respect of any determination [Section 76B(1)(a)], new determination or amended
determination in terms of Sections 47(9), 65 or 69 are limited to:
i)
ii)
iii)
A refund in respect of goods entered for home consumption during a period of two (2) years
immediately preceding the date of such determination, new determination or amendment whichever date occurs last; provided that where any such determination, new determination or
amendment has been appealed against, the two year period is calculated from the last date,
notwithstanding the fact that a court may amend any determination of the Commissioner, or the
Commissioner may, as a result of the finding of such court, amend such determination; and
Any application for such refund which is received by the Controller/Branch Manager within a
period of twelve (12) months from the date of such determination, new determination or
amendment of a determination; or
Any amendment by court or by the Commissioner as contemplated in the proviso in
Section 76B(1)(a)(i).
2.7.2 Refund/drawback claims resulting from an internal appeal/finding of a court
a)
Refund or drawback claims in respect of any internal appeal to the Commissioner [Section 76B(1)(b)]
or a finding of court which is not in respect of a determination contemplated in Sections 47(9), 65 or 69
are limited to:
i)
ii)
Goods entered for home consumption during a period of two (2) years prior to the date of any
final decision by the Commissioner; or any decision of the Commissioner to the extent that it is
amended by or as a result of a finding of court; and
Any application for such refund of drawback which is received by the Controller/Branch
Manager within a period of twelve (12) months from the date of such decision or amended
decision.
2.7.3 Refund/drawback claims due to retrospective amendment of Schedule [Section 76B(1)(C)]
a)
In the case where any Schedule to the Act is amended with retrospective effect.
b)
Any such refund or drawback must be limited to an application therefore received by the
Controller/Branch Manager within a period of twelve (12) months from the date on which the
amendment is published in the Gazette.
2.7.4 Refund/drawback claims due to retrospective issue of a permit/certificate [Section 75(14B)]
a)
In the case of a permit or certificate issued with retrospective effect as contemplated in
Section 75(14B) any such refund or drawback must, notwithstanding the effective date of such permit
or certificate, be limited to Section 76B(1)(d):
i)
ii)
Goods entered for home consumption during a period of two (2) years prior to the date of issue
of such permit or certificate; and
Any application received by the Controller/Branch Manager within a period of twelve (12)
months from the date of issue of such permit or certificate.
b)
A retrospective permit is one (1), which is issued in respect of export transactions, which take place
prior to the date of issue of the permit.
c)
A 521.00 permit is only valid for twelve (12) months from the date of the issuing thereof and claims
must be submitted within the twelve (12) month period.
2.7.5 Refund/drawback claims resulting from other circumstances
a)
All claims in terms of exports must be submitted within twelve (12) months from the date on which the
ITAC 521.00 permit has been issued [Section 76B(1)(e)].
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b)
The provisions of Section 76B did not change the six (6) month period required for substitution in
terms of the provisions of Section 40(3)(b). A refund or drawback claim submitted as a result of a
substitution must, however be limited to an application received by the Controller/Branch Manager
within the periods prescribed in Section 76B.
2.8 Letter of authority
a)
A letter of authority from the importer is a requirement in terms of Section 100 when an agent,
consultant, etc. applies on the importer’s behalf for a refund/drawback.
b)
This authority may not be transferred to a third party (another agent, consultant, etc.).
c)
The letter of authority must be:
i)
ii)
On the importer’s letterhead; and
Specifically refer to the type of authority given, i.e.
A)
The specific MRN(s); or
B)
The start and end date of the authority. In this case, the agent/consultant must retain the
original and produce such when requested to do so. Certified copies of the original letter
must be submitted with each refund/drawback/manual claim.
d)
Letters that do not comply with paragraph (c) above will not be accepted in an effort to reduce the
opportunity for fraudulent claims purported to be submitted on behalf of an importer.
e)
In the case of a single drawback application the original letter of authority must be attached to page
two (2) of the DA 66. Refer to SC-DT-C-06 for completion instructions.
f)
The letter of authority for general refunds (amended Customs declarations) must be scanned together
with the CR 1 and supporting documents.
3
Keeping records
a)
Every client must keep for record purposes for a period of five (5) years:
i)
ii)
Books, accounts and documents in respect of all transactions relating to the Rules for the
purpose of any acquittal procedure; and
Any data related to such documents created by means of a computer.
b)
The five (5) year period is calculated from the end of the calendar year in which the document was
created, lodged, or required. (Sections 101 and 101A).
c)
Every client must produce such books, accounts and documents on demand.
4
Penalties
a)
Failure to adhere to the provisions of the Act, as set out in this document, is considered an offence.
b)
Offences may render the client liable to, as provided for in the Act:
i)
ii)
iii)
Monetary penalties;
Criminal prosecution; and/or
Suspension/cancellation of registration/license/accreditation or designation.
5
Appeals against decisions
a)
In cases where clients are not, satisfied with any decision taken in terms of the Customs and Excise
Act they have a right of appeal to the relevant appeal committee. The policy in this regard, as well as
the process to be followed, is contained in document SC-CC-24.
b)
If clients disagree with a decision of any appeal committee, their recourse will be to lodge an
application for ADR (Alternative Dispute Resolution) with the relevant appeal committee. The
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committee will add its comments thereto and forward the application to the ADR Unit for attention.
The policy in this regard, as well as the process to be followed is contained in document SC-CC-26.
c)
Should clients wish to appeal any decisions in terms of VAT penalties, they are directed to the
provisions of Sections 215 to 220 of the Tax Administration Act No. 28 of 2011 for the percentage
based penalty and Section 224 of the Tax Administration Act No. 28 of 2011 for the understatement
penalty. In this regard, please consult the SARS website or nearest SARS Branch Office.
6
RELATED INFORMATION
6.1 Legislation
TYPE OF REFERENCE
Legislation and Rules
administered by SARS:
Other Legislation:
International
Instruments:
REFERENCE
Customs and Excise Act No. 91 of 1964: Sections 38, 39, 40, 41, 43, 45, 47,
58, 75, 76, 76A-C, 77I 3(1), 77B(2), 80, 91, 92, 98, 99, 99A, 101A, 100, and 119A
Notes to Schedule 5 as well as the Notes to Part 1 of Schedule 5 of the
Harmonised Tariff
Customs and Excise Rules: Rules 19A4.04 (viii);38; 39; 40, 41, 43, 44, 49, 59,
75, 76, 77I .01 to 77I.23, 106, 101A.01A, 119A.00, 202.00 and 202.02.05
Tax Administration Act No. 28 of 2011: Sections 215 to 220 and 224
Value-Added Tax Act No. 89 of 1991: Sections 7, 11, 13, 16, 39, 40 and 54
Promotion of Access to Information Act No.2 of 2000: All
Promotion of Administration Justice Act No.3 of 2000: Preamble and Sections
3 and 5
Public Finance Management Act No.1 of 1999: Sections 6, 7, 8, 10, 12, 36, and
76
Kyoto Convention: General Annex: Chapter 4(C) Repayment of duties and
Taxes - All
WCO SAFE Framework of Standards: Not applicable
WTO Trade Facilitation Agreement: Section 1 Article 4 – Right to Appeal or
Review; Article 6 - Disciplines on fees and Charges imposed on or in Connection
with Importation and Exportation
6.2 Cross References
DOCUMENT #
BP-02
CA-01-M01
SC-CC-24
SC-CC-26
SC-CF-04
SC-CF-19
SC-CF-49
SC-CR-A-01
SC-CR-A-03
SC-CR-A-05
SC-CW-01-04
SC-CW-01-08
SC-DT-B-02
SC-DT-C-04-A30
SC-DT-C-06
SC-DT-C-08
SC-DT-C-09
SC-DT-C-18
SC-EX-01-03
SC-PA-01-11
SC-SC-25
SC-TR-01-03-A06
DOCUMENT TITLE
Customs and Excise Payments – External Standard
Customs eAccount on eFiling - External Manual
Internal Administrative Appeal - External Policy
Alternative Dispute Resolution - External Policy
Completion Of Declarations – External Manual
Licensing, Registration and Designation – External Policy
Samples – External Policy
Customs Valuation - Frequently Asked Questions
Valuation of Imports - External Policy
Method 1 Valuation of Imports - External Policy
State Warehouse – External Policy
Completion of DA 68 – External Manual
Deferment – External Policy
Example of Drawback Permit (521.00) issued by ITAC
DA 66 – Completion Manual
DA 64 – Completion Manual
DA 63 – Completion Manual
CR 1 - Completion Manual
Exports – External Policy
Traveller Processing – External Policy
Provisional Payments - External Policy
Acquittal Document Requirements
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7
DEFINITIONS AND ACRONYMS
Act
APDP
Applicant
BLNS
Branch Office
Break bulk goods
Bulk goods
CER
CPC
CUSRES
Dual clearance
Dual clearance of
an invoice line
Duly completed
Duplicate
declaration
EWP
Examination report
ITAC
LD&FO
Liens
Manual claims
OEM
PAA
PRCC
SA/EU
SACU
SADC
SCO
Short landed grain
Standard
Taxes
VAT
VAT 201
Customs and Excise Act No. 91 of 1964
Automotive production and development programme
Importer, exporter, owner, agent, consultant, Licensed Distributor, etc. applying for a
refund
The Republic of Botswana;
The Kingdom of Lesotho;
The Republic of Namibia; and
The Kingdom of Swaziland.
SARS Customs Branch Office
Goods shipped in separate packages stored in or on the carrying ship or vehicle
A large quantity of unpacked dry goods shipped loose in the hold of a ship or
transported loose by a vehicle or in any receptacle
Customs and Excise Refund System - provides electronic processing and tracking of
claims
Customs Procedure Code
Customs Response Message
A declaration that was submitted manually/electronically to SARS Customs twice for
release of the same goods
A specific line on the invoice was cleared twice on the same declaration
Completion of full and correct particulars, substantiated by true and correct
documents, etc.
A copy that corresponds to an original exactly which was cleared twice
Examination Without Prejudice
Means any report completed by a Customs officer such as an Service Manager
inspection report, EWP, DA 310, etc. that refers to a specific consignment i.e. the
description of goods, quantity, declaration particulars, etc.
International Trade Administration
Landing, Delivery and Forwarding Order
Notice by shipping lines, depots, etc. to retain charges for freight that may be claimed
subject to certain conditions, when goods are sold on auction, etc.
Refers to all other form types where money was incorrectly paid which are not
covered in any other document which was lodged before Service Managers
involvement and the billing system
Original Equipment Manufacturer
Productive Asset Allowance
Production Rebate Credit Certificate
Agreement on trade, development and co-operation between South Africa and the
European Community
The Southern African Customs Union, consisting of:
The Republic of South Africa;
The Republic of Botswana;
The Kingdom of Lesotho;
The Republic of Namibia; and
The Kingdom of Swaziland.
Southern African Development Community
SADC certificates of origin
Grain (corn, rice, and wheat) in dry bulk form packed in bags or loose that is not
offloaded the carrying vessel
Used to convey the standards mandated by legislation and the sequential steps to be
followed
Relates to levies or VAT paid at time of importation of goods
Value-Added Tax
Return for remittance of VAT
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8
DOCUMENT MANAGEMENT
Standard Owner
Detail of change from
previous revision
Template number and
revision
Group Executive: Customs Operations
Paragraph on deferments removed as it does not affect the refund process
Instances where VAT can be claimed on VAT 201 removed – please see VAT
policies and procedures
ECS-TM-03 - Rev 8
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