Customs Watch
   
 
 

Rule Amendments
10 May 2013
 

Rule Amendment

 

Government Gazette No. 36433 R.339 & R340 dated 10 May 2013 (DAR117 & DAR116)

 

Under sections 59A and 120 of the Customs and Excise Act, 1964, the rules published in

Government Notice R1874 of 8 December 1995 are amended to the extent set out in the

Schedule hereto.

 

SCHEDULE

(a)

 

By the deletion in rule 59A.03(1)(a) of subparagraph (ii)

(b)

 

By the renumbering in rule 59A.03(1)(a) of subparagraph (iii) as subparagraph (ii).

(c)

 

 

By the substitution in rule 59A.03(1)(a) for subparagraph (iv) of the following subparagraphs:

 

(iii)

"Registration code number 70707070 may be used only if the importer or exporter –

 (aa) (A) imports or exports goods of which the value required to be declared for each

                  consignment is less than R50 000, subject to the limitations of three such

                  consignments during any calendar year;

 

           (B) declares those goods for home consumption (codes A11 and A12), temporary

                  export (code A13) or export (codes H60 and H61);

 

(bb) is a natural person located in the Republic; and

 

(cc) reflects his or her identity number or taxpayer reference number in the field provided

          in the declaration form.

 

 

(iv)

The codes stated in brackets in paragraph (iii)(aa)(B) refer to the codes published on the SARS website as contemplated in rule 00.06."

 

Under sections 76 and 120 of the Customs and Excise Act, 1964, the rules published in Government Notice R1874 of 8 December 1995 are amended to the extent set out in the Schedule hereto.

 

SCHEDULE
By the insertion after rule 76.03 of the following rule

76.04 (a)

   Notwithstanding rule 76.01, for the purposes of a refund application contemplated in section 76(4), a voucher of correction as provided for in section 40(3)(a)(i)(bb)(A) reflecting a refund amount submitted manually or electronically with a refund indicator shown thereon shall be regarded as an application for refund of that amount.

 
            (b) (i)

The form CR 1, obtainable from the SARS website, together with all documents necessary to prove that the refund is due must be submitted in paper format or by facsimile transmission or electronically to reach the Commissioner during the official hours of attendance prescribed in item 201.10 of the Schedule to the Rules at the place specified and within the time indicated in a request by SARS for the CR 1 and necessary documents to be submitted.

 
  (ii) The application shall only be regarded as validly submitted on receipt of a properly completed form CR 1 and the necessary documents proving that a refund is due.

 
  (iii) If form CR 1 and the necessary documents are not received within the time specified in subparagraph (i), the voucher of correction received will be electronically cancelled by SARS and a fresh voucher of correction must thereafter be submitted if it is intended to renew the application for the refund.

 
     

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Contact Information:

Mayuri Govender

Jacobsens Editor
Tel: 031-268 3273
e-mail to: jacobsen@lexisnexis.co.za

 
 
 

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