These are premises / places appointed by the Commissioner in terms of Section 6 of the Customs and Excise Act, 1964 (the Act). The Schedule to the Rules of the Act prescribe where depots must be established.
The person operating or managing these depots must meet the standards and conditions required by Customs and provide a surety in the prescribed form prior to a license being issued, see Bonds policy for more details.
The person operating or managing these depots must, once the depots have been successfully licensed, also register with Customs as a:
- Cargo reporter (RCG user) for the purpose of reporting inbound and outbound movement of cargo for such licensed premises via the RCG system; and
- EDI user to communicate such reports electronically to Customs via the RCG system, see EDI user.
The site plan that must be submitted with the application form must clearly indicate the following areas:
- Customs to perform enforcement functions;
- Physical inspection of container or air cargo;
- Installation of scanners;
- Parking space for Customs Officers; and
- Temporary safekeeping of detained or seized goods, containers or air cargo pending steps to be taken in connection with the goods.
There are currently two types of depots:
Container Depot
Container depots are approved in terms of Section 6(1)(hB) at places appointed in the Schedule to the Rules (Rule 200.08). They are used for storage, detention, unpacking or examination of containers or the contents of containers. This is mainly for the delivery to importers of the contents of containers after such contents have been correctly entered or for the packing of containers for export. Container depots, usually outside the harbour area, are approved for the purposes of creating additional container capacity as well as for the purposes of unpacking cargo for individual delivery or packaging of goods for export. The Depot Operator must meet the standards and conditions required by Customs and this includes the lodging of security in the prescribed form prior to a licence being issued. You can also refer to bonds/surety for more information. The licensee of this facility performs the following activities on such premises:
- Storage of containers until the content had been cleared for home use or for outright export;
- Unpacking of containers;
- Detention, seizure of goods or containers;
- Physical inspection of containers or the content of containers;
- The delivery of the content of containers to the importer after the contents have been duly entered; or
- Packing of containers for export.
Degrouping Depot
Degrouping depots are approved in terms of Section 6(1)(hC) at places appointed in the Schedule to the Rules (Rule 200.09). Air cargo may be removed from a transit shed before due entry thereof for the storage, detention, unpacking or examination of consolidated packing or its contents; or for the removal to another such degrouping depot or the delivery to importers of such contents after due entry thereof; or for such other activities as may be specified by rule. In terms of section 64G, degrouping depot are used for:
- Removing of air cargo from a transit shed before due entry thereof for storage;
- Detention of air cargo;
- Unpacking of air cargo;
- Examination of consolidated packing or its contents;
- Removal to another degrouping depot; or
- Delivery of air cargo to the importer after due entry thereof.
Top Tip: The person operating or managing these depots must meet the standards and conditions required by Customs and this includes the lodging of security on the prescribed form prior to a licence being issued. For further details, you can refer to the document below: Facilities Code List External Annexure
Which forms are required to license a Container / Degrouping Depot?
These forms can be obtained from the Registration and Licensing Officer at the Customs branch office and SARS website.
For information on temporary storage, click here.
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