REMOVER OF GOODS

All carriers (foreign or local) who convey or transport bonded cargo to, from or through South Africa by road must be licensed with SARS Customs as a licensed remover of goods in bond.

All foreign-based road carriers who convey goods must work through a South African‐based registered agent in order to conduct business in South Africa.

Which application forms and annexures must be completed and submitted to licence a Remover of Goods in bond (including foreign entities)?

• DA 185 - Application form: Registration/Licensing of Customs and Excise Clients
• Annexure DA 185.4B6 - Licensing Type 4B6 - Remover in Bond (Located in the Republic or not Located in the Republic; and
• The surety must cover any duties and taxes on goods that will be transported at any given time.  The applicant must also complete and submit the:
• Annexure DA185.C – Security Particulars
  

When will a licensed remover of goods in bond’s liability for duty and taxes ceases?

The goods had been duly entered under the following Customs procedures:

• Home use;
• Customs warehousing;
• Export, only when proof can be provided that the goods had been duly exported from South Africa; or
• Temporary admission for inward processing or temporary admission subject to re-exportation in the same state.
  

Where are the forms available?

Where to submit the forms?