Section 41 of the Customs and Excise Act 91, of 1964 as amended , prescribes the information that is required to render a valid bill of entry. As from 1 April 2025 it will now be mandatory that all commercial invoices reflects the additional information but is not limited to:
- Incoterms (FOB, EX WORKS etc)
- Terms of sale (COD, 30 days etc)
- Details of dutiable charges (packing, commission etc)
- SKU (Stock Keeping Unit) or Product code where applicable
- Brand name where applicable
- Detail description of goods per line item
Non- compliance of the above could result in the customs declaration been rejected or subject to documentary audit by SARS.
Furthermore where freight is indicated on a suppliers’ invoice either separate of the value or inclusive, a freight statement from the shipping line or freight forwarder will have to be produced to substantiate the actual freight cost.
It will also be mandatory from 1 April 2025 when processing a customs declaration to:
- Capture all information as reflected on the commercial invoice (line by line); and
- The description as per the Schedules of the Act (Tariff Book)
With the additional information that is now required it will no doubt take longer to process the customs declarations, and it is of utmost importance that all relevant documents are received timeously to avoid additional charges that may occur.
Your co-operation to the above is appreciated.
