What is a provisional payment?
A provisional payment is an amount paid to SARS as security for Customs duties, taxes, levies or VAT that may become payable.
A provisional payment may be required when goods are released before all Customs requirements have been met, or where the final duty liability has not yet been determined.
When is a provisional payment required?
A provisional payment may be required in circumstances such as:
- Pending tariff or valuation determinations;
- Anti-dumping, countervailing or safeguard duty investigations;
- Temporary importations;
- Conditional release of goods;
- Possible underpayments of duties and taxes;
- Contraventions and forfeiture matters; and
- Embargo releases.
How do I lodge a provisional payment?
Import declarations
For import transactions, a provisional payment must be lodged on an amended Customs declaration in accordance with the Goods Declarations requirements.
Manual provisional payments
A manual provisional payment must be submitted on the DA 70 form for transactions that cannot be processed through a Customs declaration, such as:
- Carnets;
- Certain contraventions;
- Export declarations;
- Unregistered clients; or
- System-related exceptions.
How do I make payment?
Provisional payments may be paid by:
- Electronic Funds Transfer (EFT);
- SARS eFiling; or
- Cash, where applicable.
The deferment scheme may not be used to pay provisional payments.
Goods may only be released once the provisional payment has been paid.
Can I apply for an extension?
Yes.
Where a provisional payment condition cannot be met within the prescribed period, a client may apply for an extension before the provisional payment expires.
Applications must be submitted in writing and must include:
- The provisional payment reference number;
- Applicant details;
- The reason for the extension; and
- The additional period required.
SARS will consider each request based on its merits.
How do I liquidate a provisional payment?
A provisional payment must be liquidated once the conditions under which it was lodged have been fulfilled.
Depending on the type of provisional payment, liquidation may require:
- Submission of supporting documents;
- An amended Customs declaration; or
- Other proof that the relevant Customs requirements have been met.
Clients are responsible for ensuring that provisional payments are liquidated within the prescribed period.
