What is it?

Security in respect of any type of goods on which duty and tax may become payable or goods at risk may be required to be covered by means of a bond or a provisional payment.
For more information refer to the following documents:
Top tip: The Bond external policy contains bond forms which are under annexures.

Provisional Payments (PP's)

Provisional Payments (PPs) are lodged to secure revenue (duties, levies and VAT) which is due or may become due to SARS Customs pending compliance of a Provisional Payments (PPs) condition and in exceptional cases where additional security is required, usually for a short period of time.
Provisional Payments(PPs) for import declarations must be submitted on the import (amended) Customs Clearance Declaration. If conditions cannot be met in the prescribed time period an extension of time application must be lodged as PP conditions must be met within the requested time period and liquidated.
Security is lodged to cover duty and taxes on goods which are at risk or need to comply with certain conditions.
Last Updated: 29/05/2018 1:39 PM     print this page
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