What’s New?
- 15 September 2023 – DA66 Automation
The Customs and Excise Refunds and Drawbacks have been automated and the application must be made on an electronic form on eFiling. For assistance on the process read SC-DT-C-19 –Refunds and Drawbacks–External Guide. - 6 September 2023 – DA66 Automation: Frequently Asked Questions
- 3 December 2021 – Updated Refunds and Drawbacks Policy
The Refunds and Drawbacks policy was amended to insert the requirements for the Automotive Production Development Programme (APDP) Phase 2 (refund item 538.00/04.00) as well as the required supporting documents; and the alignment of the limitation date for export duty refunds. To claim back these duties, the importer must be in possession of a valid Production Rebate Certificate (PRC) of which the importer is the beneficiary. See the updated Refunds and Drawbacks Policy for more information.
7 October 2021 – Automated controls for Rebate Item 536 during the COVID-19 pandemic
The purpose of this letter is intended to ease and stream line the Original Equipment Manufacturer (OEM) report stamp requirement under refund claim 536 and to provide control measures during the COVID pandemic and beyond through limiting physical contact, giving direct access and allowing for an automated assessment/verification as a control measure for Customs officers to perform their legislative and operational requirements for verification and assessment. See the Letter to Trade.
- 26 April 2021 – Changes to Customs Refunds and Drawbacks
The Customs Procedure Code (CPC) and refund or drawback item must appear in the appropriate fields on the export declaration before goods are exported, if the exporter wants to apply for such a refund or drawback. However, the refund or drawback item may be amended or inserted or a CPC can be amended while the goods are still under Customs control or if exceptional circumstances as prescribed in Note 8 to Schedule 5 are approved by Legislative Policy, Customs and Excise. The following annexures to the policy were replaced: the Completion of CR 1, the Completion of DA 63, the Completion of DA 64 and the Completion of DA 66. For more information, see the Refunds and Drawbacks External Policy.
- 26 March 2020 – Limitation of refunds and drawbacks received by the Controller in terms of Section 76b which falls within the period 27 March 2020 to 16 April 2020
- 22 May 2018 – Electronic Data Exchange (EDI) submission of vouchers of correction and declaration of determination numbers and proofs of origin for refund purposes
What is it?
A general refund application in terms of Section 76 will be considered from any applicant who contends that he/she has paid any duty/levy for which he/she was not liable to e.g. incorrect rate of exchange/tariff item/value etc, used.
Drawback
A drawback or a refund of the ordinary customs duty/levy actually paid on entry for home consumption or any imported goods described in Schedule No. 5 will be considered to be paid to a person who paid such duties or any person indicated as prescribed in Section 75.
How to apply for Refund / Drawback?
Refunds
A refund can be applied for if the duty was paid in error by using for example the incorrect tariff heading, due to a clerical error on an incorrect calculation or the value of the goods have been cleared incorrectly. Declarations must be amended and submitted electronically to SARS. CR1 and supporting documents must be scanned and attached to case. You can refer to the Clearance declaration policy and Customs Refunds and Drawback policy for more detailed information.
Drawbacks
Drawbacks can be applied for on a DA 66, supported by the necessary documentation. Certain drawbacks items 501.00 -521.00 requires, registration prior to the export of goods. Handed to the Controller/Branch manager in whose control area the client conducts their business. Drawback item 521.00 application is subject to a permit issued by ITAC at time of submission of the application. Any drawback application can only be submitted once the final product has been exported. Proof of export is prescribed in the clearance declaration policy. Export declarations must have the correct CPC and drawback item inserted prior to the goods are exported from South Africa.
Top tip: Certain drawback items might require registration as prescribed in Schedule 5. For further details on registration, you can refer to the Registration, Licensing and Designation policy.
Refund and drawback applications are time sensitive and the period during which the import duty must or may be claimed is limited as prescribed in Section 76B.
Amounts incorrectly refunded
Amounts incorrectly paid out must be recovered in terms of Section 76A. An amended declaration must be processed adjusting the amount (under entry) on the specific import declaration line and duty.
Related Documents
CR1 – Application for Refund VOC ito 76.04 – External Form
SAD 500 Customs Declaration Form – External Form
SC-CF-55 – Goods Declaration – External Policy
SC-CF-55-A01 – Completion of Goods Declarations – External Annexure
SC-CF-55-A02 – Alphabetic District Office Codes – External Annexure
SC-CF-55-A03 – CPC Combination Matrix – External Annexure
SC-CF-55-A04 – Procedure Measure Matrix – External Annexure
SC-CF-55-A05 – Country and Currency Codes – External Annexure
SC-CF-55-A06 – Supplementary Unit Codes – External Annexure
SC-CF-55-A07 – Countable Quantity Codes – External Annexure
SC-CF-55-A08 – Export Coding – External Annexure
SC-CF-55-A09 – Customs Status Response Messages – External Annexure
SC-CF-55-A10 – List of Acquittal and Proof of Export Requirements – External Annexure
SC-CF-55-A11 – Supporting Document Codes – External Annexure
SC-DT-C-13 – Refunds and Drawbacks – External Policy
SC-DT-C-13-A01 – Refund Supporting Documents – External Annexure
SC-DT-C-13-A02 – Customs Worksheet For Schedule 5 – External Annexure
SC-DT-C-13-A04 – Marking Off 521 Permits Imports – External Annexure
SC-DT-C-13-A05 – State Warehouse Worksheet – External Annex
SC-DT-C-13-A06 – Allocation Codes For DA66 – External Annexure
SC-DT-C-13-A07 – Grain Short Landed Certificate – External Annex
SC-DT-C-13-A08 – Completion of CR1 – External Annexure
SC-DT-C-13-A09 – Completion of DA 63 – External Annexure
SC-DT-C-13-A10 – Completion of DA 64 – External Annexure
SC-DT-C-13-A11 – Completion of DA 66 – External Annexure
SC-DT-C-13-A12 – Excise Refunds Supporting Documents – External Annexure
SC-DT-C-13-A13 – Receipts of imported goods into the VM – External Annexure
SC-DT-C-13-A14 – Examples of Diesel Refund on Foodstuff – External Annexure
SC-DT-C-13-A15 – DA64 CSV Template – External Annexure
SC-DT-C-13-A16 – DA 63 CSV Template – External Annexure
SC-DT-C-13-A17 – Excise With Export CSV Template – External Annexure
SC-DT-C-13-A18 – Excise Non Export CSV Template – External Annexure
