Blackie’s Consultants FAQ

South African Revenue Service.

The agency that controls imports and exports.

Sending goods to another country.

Receiving goods from another country.

It is a person or company that sells goods to an entity or person in another country and then delivers them to the seller’s premises. They must be registered with Customs as an exporter and have a valid export code.

 A person or company who buys goods from an entity or person in another country. They must be registered with Customs as an importer and have a valid import code.

 A cross-border invoice, clearing instruction, manifest instruction and any or all permits if needed.

Clearing agents are registered with SARS Customs to facilitate import and export declarations on behalf of registered importers and exporters.

The invoice indicates the sale of goods between an SA company and an entity in another country.

It is used to instruct the clearing agent in writing about the details of the goods that must be declared for export or import.

It is used to inform the clearing agent in writing of the details of the driver and vehicle.

It is a form electronically generated based on a Customs declaration.

Reporting Convince of Goods to Customs. This database lists all registered transporters entering or leavening our ports of entry carrying declared goods.

The Electronic Data Interchange system is used by SARS Customs and clearing agents to enable electronic declarations.

Tariff headings are used for adequately classifying goods in terms of the HS system, which will indicate possible duties and taxes on Customs declarations, and it is data that provides statistics to the country.

 It is a transporter moving goods between two countries. They must be duly registered at SARS Customs for Reporting Convince of Goods and have an RCG number.

 It is a declaration to SARS Customs.

It is a Valued Added Tax levied on goods and services, calculated at 15%.

Quantity is the exact number of items listed on an invoice.

Customs value is the net value of the goods without any additions.