Who must submit reports to SARS?

The detail of the reporting requirements can be found in the rules to section 8 of the Customs and Excise Act No.91 of 1964 and for a complete and accurate understanding of who must report what and by when, the legislation is the best and primary reference that should be consulted. 

A basic breakdown is that Carriers, Registered Agents and Clearing Agents are responsible for Pre-Loading or Pre-arrival Cargo Notices whilst a number of landside reports must be provided by Port Authorities, Container Terminal Operators, Wharf Operators, Licensees of Container Depots, Transit Shed Operators and Licensees of Degrouping Depots.

See table below for more detail –
 
Reports and reporting responsibility
Report Type
Name
Shipping Line (Carrier) / Registered Agent
Airline (Carrier) / Registered Agent
Road Carrier 
Rail Carrier
Clearing Agent
Container Terminal / Transit Shed
Container Depot / De-grouping Depot
Port Authority
Airport Authority
CUSCAR – Customs Cargo Reports
CUSCAR_ALM
Advance Loading Master (container)
 
 
 
 
 
 
 
 
CUSCAR_ALH
Advance Loading House (container)
X
 
 
 
X
 
 
 
 
CUSCAR_COM
Container Master
X
 
 
 
 
 
 
 
 
CUSCAR_COH
Container House
 
 
 
 
X
 
 
 
 
CUSCAR_BBB
Bulk / Breakbulk
X
 
 
 
 
 
 
 
 
CUSCAR_ECL
Empty Container List
X
 
 
 
 
 
 
 
 
CUSCAR_FFM
Flight Forwarding Manifest
 
X
 
 
 
 
 
 
 
CUSCAR_FWB
Air cargo reported on a Master Air Waybill
 
X
 
 
 
 
 
 
 
CUSCAR_HAB
Air cargo reported on a House Air Waybill
 
X  
 
 
X
 
 
 
 
CUSCAR_RMA
Rail Manifest (Rail Consignment Note)
 
 
 
X
 
 
 
 
 
CUSCAR_RFM
Road Freight Manifest
 
 
X
 
 
 
 
 
 
CUSCAR_ANT
Advance Notice - Terminals
 
 
 
 
 
X
 
 
 
CUSCAR_AND
Advance Notice - Depots
 
 
 
 
 
 
X
 
 
Report Type
Name
Shipping Line (Carrier) / Registered Agent
Airline (Carrier) / Registered Agent
Road Carrier 
Rail Carrier
Clearing Agent
Container Terminal / Transit Shed
Container Depot / De-grouping Depot
Port Authority
Airport Authority
CALINF - Schedule / Arrival Information
CALINF_SCH 
Sea Schedule
X
 
 
 
 
 
 
 
 
CALINF_ARR 
Sea Arrival
 
 
 
 
 
 
 
X
 
CALINF_ASC
Air Schedule
 
X
 
 
 
 
 
 
 
CALINF_ARR
Air Arrival
 
 
 
 
 
 
 
 
X
Report Type
Name
Shipping Line (Carrier) / Registered Agent
Airline (Carrier) / Registered Agent
Road Carrier 
Rail Carrier
Clearing Agent
Container Terminal / Transit Shed
Container Depot / De-grouping Depot
Port Authority
Airport Authority
COARRI – Container Discharge / Loading Report
COARRI_98
Container Discharge
 
 
 
 
 
X
 
 
 
COARRI_270
Container Load
 
 
 
 
 
X
 
 
 
Report Type
Name
Shipping Line (Carrier) / Registered Agent
Airline (Carrier) / Registered Agent
Road Carrier 
Rail Carrier
Clearing Agent
Container Terminal / Transit Shed
Container Depot / De-grouping Depot
Port Authority
Airport Authority
COSTCO – Outturn Report
COSTCO_DOR
Depot Cargo Outturn Report
 
 
 
 
 
 
X
 
 
COSTCO_BBB
Bulk/Break Bulk/Cargo Outturn Report
 
 
 
 
 
X
 
 
 
COSTCO_VOR
Vessel Outturn Report
 
 
 
 
 
 
X
 
 
COSTCO_AOR
Air Cargo Outturn Report
 
 
 
 
 
X
X
 
 
COSTCO_EOR
Air Excess Outturn Report
 
 
 
 
 
X
X
 
 
COSTCO_ ALD
Air Terminal Load / Discharge Report
 
 
 
 
 
X
 
 
 
Report Type
Name
Shipping Line (Carrier) / Registered Agent
Airline (Carrier) / Registered Agent
Road Carrier 
Rail Carrier
Clearing Agent
Container Terminal / Transit Shed
Container Depot / De-grouping Depot
Port Authority
Airport Authority
GOVGIO – Gate in / Gate out Report
GIO_TGO
Sea Gate Out Terminal
 
 
 
 
 
X
 
 
 
GIO_TGI
Sea Gate In Terminal
 
 
 
 
 
X
 
 
 
GIO_DGI
 Sea Gate Out Depot
 
 
 
 
 
 
X
 
 
GIO_DGO
 Sea Gate In Depot
 
 
 
 
 
 
X
 
 
GIO_DCI
Sea Depot Consignment Gate In
 
 
 
 
 
 
X
 
 
GIO_ATI
 Air Terminal Gate In
 
 
 
 
 
X
 
 
 
GIO_ADI
Air Depot Gate In
 
 
 
 
 
 
X
 
 
GIO_BGI
Sea Break  / Bulk Terminal In
 
 
 
 
 
X
 
 
 
 
 
Last Updated: 17/05/2018 2:09 PM     print this page
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