Assessment

Assessment is the process by which cargo needs to be cleared by Customs and the applicable duties and VAT paid by the Customs client.
 
With the recent move away from paper-based towards electronic processing, most transactions between trade and Customs take place via Electronic Data Interchange.
 
 Cargo reports, including manifests, can now also be submitted electronically via SARS’s Manifest Processing System (MPR).
 
During the assessment process, the SARS system will calculate whether Customs duties need to be paid, based on various criteria, including Valuation and Rules of Origin.
 
Also, certain requirements need to be undertaken when goods are conveyed in transit between South Africa and other countries.
 
Current legislation and policy require specific documents to be endorsed, which could entail the completion of required fields on a form such as findings of an examination, date stamping and signing. To see which documents and under which circumstances, click here.
Last Updated: 19/07/2016 3:58 PM     print this page
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