Customs Endorsement Documents Requirements

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. These documents are:

i) For bonded and transit cargo:

Circumstance	Document to be endorsed
For goods in transit or goods moving from a warehouse facility across the South African border	SAD 502 and DA 187
When bonded cargo is moved: A) From place of entry to a warehouse; B) Between warehouses; or C) From a warehouse to a place of exit.	SAD 505 and DA 187
If goods are moved from a warehouse to a destination outside the borders of South Africa	SAD 502, SAD 505 and DA 187
Direct removal of goods in bond from landing to a place of destination in SACU	SAD 502 and DA 187
Direct removal of goods in bond from landing to a place of destination in South Africa	SAD 505 and DA 187
Direct removal of goods in transit to a place of destination outside the common customs area e.g. Angola, Zambia	SAD 502 and DA 187
Direct removal of goods to a foreign going vessel in South African waters Ship spares	SAD 502
In transit or Re-export from BLNS	SAD 502 and DA 187
Warehouse of imported goods for home consumption or Warehouse of imported goods for export only from landing to a warehouse	SAD 505 and DA 187
Ex warehouse imported goods removed from one (1) warehouse to another warehouse in another Controller/Branch Manager’s area from a warehouse to place of final destination	SAD 505 and DA 187
Export of imported goods ex Customs warehouse to place of exit Ship or aircraft stores	SAD 505
Re-exportation of temporary imported goods to BLNS	SAD 502 and DA 187
Export of imported goods ex Customs warehouse to place of exit	SAD 505 and DA 187

ii) Examination without prejudice (EWP) for drawback purposes

– After a client has requested an EWP the Branch Office in whose control area the goods are physically located will determine whether an inspection is required:

a) The Controller/Branch Manager does have the discretion whether to examine the goods in terms of refund item 522.03, 522.04 and 522.06. Refer to SC-CF-55 – Clearance Declaration – External Policy.

It is compulsory that an examination in terms of drawback item 522.02 (EWP) must be conducted prior to exportation to verify whether the goods returned comply with the conditions of drawback item 522.02. Refer to Clearance Declarations external standard.

Circumstance		Document to be endorsed
At the inland Branch Office	If an inspection is not required	The EWP application must be endorsed reflecting that an inspection was not conducted and allowing the goods as per the declaration to proceed to the place of exit.
At the inland Branch Office	If an inspection is required	The Customs Officer attending to the EWP inspection must complete the EWP report (P1.47) relating to the inspection and endorse the EWP application with the findings. The client must also follow the requirements for special attendance [see (iii) below].
At the place of exit	If no EWP inspection had been done	No further action is required unless the cargo has been stopped and a case created.
At the place of exit	If an EWP inspection had been done	The EWP application endorsed at the source office must be endorsed with the findings: A) A verification must be conducted to ensure that seals (if they had been applied) are still intact. B) If no seal had been applied that cargo corresponds with the declaration.

Examination without prejudice (EWP) for substitution:

Circumstance	Document to be endorsed
Branch Office	The Customs Officer attending to the EWP inspection must complete the EWP report (P1.47) relating to the inspection and endorse the EWP application with the findings. The client must also follow the requirements for special attendance [see (iii) below].

This is a Rule requirement.

iii) Application for Special/Extra Attendance (DA 73) accepted by the Branch Office:

Circumstance	Document to be endorsed
The Commissioner may by Rule (Rule 120): a) Determine the services for which charges shall be payable; b) Determine the rate and method of payment for such charges; and c) Determine the conditions to such services.	DA 73 and any related documentation to such attendance, for example the destruction certificate requirements after destruction of goods under supervision.
Clients are required to apply to Customs where special or extra attendance is required in the supervision of: a) Receipt of sight bill of entry; b) Export under customs supervision for: Unpack and repack at the request of the client; Temporary imports; and Examination without prejudice; c) Destruction of goods; and d) Embargo release.
When special or extra attendance charges will not be raised a) The inspection of post office parcels. b) The sealing of ship’s or aircraft stores. c) The rummaging of ships or aircraft. d) The reporting of the arrival or departure of ships and aircraft at a port of entry. e) The application for release, inspection and release of human remains. f) The entry, inspection and release of goods imported: i) For the relief and distress of persons in cases of famine or other national disaster; ii) Under any technical assistance agreement; or iii) In terms of any obligation under any international agreement to which South Africa is a party. g) Inspection of premises, audit of transactions and the verification of stock of licensees or registrants for the purposes of any activities regulated by the Act. h) For any attendance required by the Commissioner or a Controller/Branch Manager unless otherwise specified in the Act.

Circumstance

Document to be endorsed

The Commissioner may by Rule (Rule 120):

a) Determine the services for which charges shall be payable;
b) Determine the rate and method of payment for such charges; and
c) Determine the conditions to such services.

DA 73 and any related documentation to such attendance, for example the destruction certificate requirements after destruction of goods under supervision.

Clients are required to apply to Customs where special or extra attendance is required in the supervision of:

a) Receipt of sight bill of entry;
b) Export under customs supervision for:

Unpack and repack at the request of the client;
Temporary imports; and
Examination without prejudice;

c) Destruction of goods; and
d) Embargo release.

When special or extra attendance charges will not be raised

a)  The inspection of post office parcels.
b)  The sealing of ship’s or aircraft stores.
c)  The rummaging of ships or aircraft.
d)  The reporting of the arrival or departure of ships and aircraft at a port of entry.
e)   The application for release, inspection and release of human remains.
f)   The entry, inspection and release of goods imported:
i)    For the relief and distress of persons in cases of famine or other national disaster;
ii)    Under any technical assistance agreement; or
iii)   In terms of any obligation under any international agreement to which South Africa is a party.
g)   Inspection of premises, audit of transactions and the verification of stock of licensees or registrants for the purposes of any activities regulated by the Act.
h)  For any attendance required by the Commissioner or a Controller/Branch Manager unless otherwise specified in the Act.

iv) Carnets:

Circumstance	Document to be endorsed
Carnets are international instruments used to facilitate trade by minimising the need to lodge formal declarations and the associated financial burden to put security in place.	Both the counterfoil and vouchers must upon completion be stamped in addition to manually completing the information to legitimise the document

v) Provisional Payments:

Circumstance	Document to be endorsed
To see how to complete the DA 70	SC-CF-32 – Completion of DA 70 – External Manual

For non- imported declarations the DA 70 must still be completed by the client. The Branch Office will cross reference the hard copy of the DA 70 with the CEB reference number.

vi) Rules of Origin stamp requirements:

Circumstance	Document to be endorsed
SADC certification must take place at the Customs Office in whose control area the exporter conducts his/her business, for example Beit Bridge and Lebombo	The Origin certificate requires a Customs stamp

vii) An export scan must be conducted at the border if goods are exported for proof of export.

For proof of export purposes; traders will not be required to submit CN 1 and CN 2 hard copies as proof, since Customs will ascertain on the SARS system that the exit scan took place. Customs Officers must ensure that all the CN 2s presented at the exit gate are scanned.

In the event that the exit scan did not take place and / or could not be located on the SARS system it will be regarded as if the goods were not exported from South Africa and revenue liability will not cease, unless other satisfactory proof can be produced that the goods were not dealt with irregularly.

For assistance with regard to (i) to (vi) above reference can be made to: