Dear Valued Customer:

Should you have any questions please feel free to send your questions to and we will be sure to get back to you.

Herewith part two of the SARS Q&A questions 9 to 12 of 26 – Quote:

13. What is meant by a permissible customs procedure?

Although an importer may choose to clear goods for home use or a customs procedure, that choice must be “permissible” in the circumstances, which means that the choice must be consistent with the provisions of the CCA and authorised by Customs. Clearances for some customs procedures in certain circumstances are not permissible e.g. international transit is not permissible after warehousing, but the goods should rather be cleared for export.

14. Must existing customs clients re-apply for registration and/or licensing? 

Yes, as existing customs registrations and licences will lapse 30 days after the effective date of the CCA if the holder thereof has not submitted a new application for registration or licence within that period. Existing excise registrations or licences are not affected by the enactment of the CCA and such clients do not have to apply for registration or licensing in respect of activities regulated under the Excise Duty Act after the effective date.

15. Will clients be able to apply for registration or licensing before the effective date?

Yes, but only once the development of SARS’s electronic registration and licensing system capability has been completed. SARS anticipates opening applications for registration and licensing a reasonable period before the effective date of the CCA.

16.  Will SARS be able to process all applications timeously?

SARS anticipates opening up a new electronic channel for the submission of new registration/licensing applications via eFiling some time before the new Acts go live. An existing registration or licence continues to be effective in terms of section 932 or 933 of the CCA until the new application is finalised. Provided clients submit their new applications within 30 days after the effective date, they can continue to operate under their existing registration or licence.

SARS will be planning our capacity and service channel offerings to ensure optimal efficiency during this time.