Goods arrive in the Republic by one of the following modes of transport: Air, Sea, Road, Rail, Post including transmission commodities like crude oil, natural gas and their derivatives and other liquids and gases transported through cross-border pipelines as well as electricity transmitted through cross-border transmission lines. In order for Customs to safeguard any revenue due to the State and ensure compliance with national legislation, the importer must declare to Customs what they have brought into the country and the mode of transport used. If goods arrive in the country via the post, a different process is followed.
The importation of a variety of goods is either totally prohibited or may be subject to inspection by other authorities. See the Consolidated list of Prohibited and Restricted Exports Imports. To see how to register as an Importer, click here.
Goods may enter the Republic and be cleared through one of these processes:
National legislation gives an importer / agent seven days (an additional seven days in which to make due entry for loose or break bulk cargo, imported by sea, air or rail i.e. 14 days) or 28 days in the case of goods in a container depot, in which to clear goods from the time they have landed in the Republic.
These may be removed and detained in a State Warehouse. It must be noted that certain goods will require an import permit, which must be produced at the time of clearance. For more information, you can refer to Consolidated list of Prohibited and Restricted Exports and Imports. Permits for restricted goods can be obtained from the International Trade Administration Commission (ITAC).
The clearance process includes accepting and checking the goods declaration against the documents produced (invoice, bill of lading, certificate of origin, permits, etc.), examination of the goods if necessary and the assessment and collection of duty and VAT. Customs may require additional information and may also request samples. Customs may also detain goods for other Government departments. The relevant Government department will then ensure compliance with their applicable laws, regulations and rules. Customs values are set by the General Agreement on Tariffs and Trade (GATT) valuation code, which involves six valuation methods. You can refer to the SC-CF-55 – Clearance Declaration – External Policy document for more information. For more information on other customs processes related to clearance declaration you can access the links below:
Customs-G002 – Guide on Importation of unaccompanied goods – External Guide
Customs-G004 – Customs Statement of Account – External Guide
DA 189 – Customs Inspection Report – External Form
DA 304 – Household effects on permanent change of residence – External Form
DA 304A – Motor vehicle declaration on permanent change of residence – External Form
DA 306A – Export of goods ito section 38(3)(a) read with rule 38
DA 55 – Customs and Excise Valuation Questionnaire – External Form
DA 73 – Application for Special or Extra Attendance – External Form
DA 74 – Application Release of Detained Stopped Goods – External Form
LAPD-CE-G01 – Understanding the Customs and Excise Transitional Provisions
SAD 500 Customs Declaration Form – External Form
SAD 503 – Customs Declaration Query Notification – External Form
SAD 504 – Voucher of Correction – External Form
SAD 506 – Continuation Sheet – External Form
SAD 507 – Customs Declaration Additional Info Produced Documents – External Form
SAD 514 – Voucher of Correction Transfer of Liability – External Form
SAD 601 – Continuation Sheet Ex Warehouse Imported Goods – External Form
SAD 604 – Voucher of Correction Ex Warehouse Imported Goods – External Form
SAD 611 – Continuation Sheet Ex Warehouse or fuel levy goods ex duty paid stocks – External Form
SC-CC-32 – Prohibited and Restricted Goods – External Policy
SC-CC-35 – Customs Scanner Operations – External Policy
SC-CF-04 – Completion of declarations – External Manual
SC-CF-13 – Use of Non Designated Ports – External Policy
SC-CF-19 – Registration Licensing and Designation – External Policy
SC-CF-26 – Application to Submit Cargo Reports – External Manual
SC-CF-32 – Completion of DA 70 – External Manual
SC-CF-41 – Formalities for Unpolished Diamonds – External Policy
SC-CF-48 – Staged Consignment – External Policy
SC-CF-49 – Samples – External Policy
SC-CF-55 – Clearance Declaration – External Policy
SC-CR-A-03 – Valuation of Imports – External Directive
SC-CR-A-05 – Method 1 Valuation of Imports – External Directive
SC-CR-A-09 – Tariff Classification – External Policy
SC-CR-A-13 – Completion of DA 55 – External Manual
SC-DT-B-02 – Deferments – External Policy
SC-DT-C-13 – Refunds and Drawbacks – External Policy
SC-IM-01-01 – Samples of No Commercial Value – External Policy
SC-IM-01-06 – Clearance of Continuous Transmission Commodities – External Policy
SC-PA-01-06 – Excess Currency – External Policy
SC-PR-01-02 – Rebate Item 470 03 – External Guide
SC-RO-02 – Administration of Trade Agreements – External Policy
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