- 20 April 2021 – Changes to Duty and Tax Free shops
Transitional arrangements for inbound duty and tax free shops in addition to the already existing outbound duty and tax free shops, came into force on 5 June 2009. In this revision, the transitional arrangements are removed as they are no longer required. For more information, see the Inbound and Outbound Duty and Tax Free Shops – External Policy.
These are premises / facilities licensed for the storage of imported goods for home use, home use processing, second-hand motor vehicles solely for exports, duty and tax free shops, supply of dutiable local manufacture / imported goods to ship or aircraft stores, duty free imported goods solely for export, consolidation, deconsolidation and for export purposes for a prescribed period. The goods are stored until a need arises whereby an ex-warehouse declaration will be processed for the removal thereof from such customs storage warehouse. In same instance the licensee / owner of the goods will be required to bring the duties and VAT to account if applicable at time of clearance. The goods may not be removed from or placed in such facility until a valid customs declaration has been processed and accepted by Customs. For further details, you can refer to the SC-CF-19 – Registration Licensing and Designation – External Policy.
Types of Customs Storage Warehouses
These premises / facilities are licensed in terms of Section 19 of the Customs and Excise Act, 1964 (the Act), for the storage of dutiable imported goods, including stockists. The goods stored in these facilities are normally intended for home use or home use processing purposes.
Which forms are required for the Customs Storage Warehouse licence application?
Storage Warehouse (Customs Controlled Area (CCA) Enterprise)
These premises / facilities are licensed Customs storage warehouses situated within a designated area within a Special Economic Zone, which have been approved by the Minister of Trade and Industry and Customs.
Which forms are required for the licensing of a Customs Controlled Area (CCA) Storage Warehouse?
- DA 185 – Application form – Registration and licensing of Customs and Excise Clients – External Form;
- DA 185.4B9 – Licensing Client Type 4B9 – Storage warehouse – External Form(Customs Controlled Area Enterprise) – Section 19A, 21, 21A and Rule 21A.10); and
- DA 185.C – Security particulars – External Form, if surety is required.
Special Storage Warehouse
These premises / facilities are licensed for the storage of:
- Dutiable imported goods, including second-hand motor vehicles solely for export;
- Duty free goods for export in terms of Section 21(3) of the Act including consolidation and deconsolidation;
- Imported goods for an operation of an inbound or outbound duty and tax free shop.
How to apply to operate as a Special Storage (SOS) Warehouse?
- Fill in the required application form and relevant annexure(s).
- Send certified supporting documents certified as listed on the form.
- Pay the licence fee needed.
- Pay the security fee if applicable.
Which forms are required for the licensing of a Special Storage Warehouse?
- DA 185 – Application form – Registration and licensing of Customs and Excise Clients – External Form
- DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse – External Form (Sections 19A and 21 and the rules thereto)
- DA 185.C – Security particulars – External Form, If surety is required.
Is a police clearance certificate required for licensing an SOS warehouse for second-hand vehicles and when should this be submitted?
The police clearance certificate should accompany the application (if available; if not it must be produced at time of importation and entry to the approved warehouse).
Can a Storage Warehouse be relocated?
The relocation of the warehouse shall only be allowed if the proposed site is located in the same Controller’s / Branch Manager’s area and subject to meeting the terms and conditions of the licence. Refer to the Registration, Licensing and Designation external policy.
Top tip: To avoid contravention, the licensee must be the owner / importer of the second-hand vehicles; no second-hand vehicles can be stored on behalf of other people.
To access this page in different languages click on the links below:
Customs-G004 – Customs Statement of Account – External Guide
DA 133 – Return in respect of Spirits – External Form
DA 185.4A14 – Registration Client Type 4A14 – Registered still – External Form
DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Form
DA 185.4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages – External Form
DA 185.4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Form
DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller – External Form
DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills – External Form
DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form
DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot – External Form
DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck – External Form
DA 185.4B16 – Licensing Client Type 4B16 – Container depot – External Form
DA 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse – External Form
DA 185.4B3 – Licensing Client Type 4B3 – Storage warehouse – External Form
DA 185.4B9 – Licensing Client Type 4B9 – Storage warehouse – External Form
DA 185.C – Security particulars – External Form
SC-CF-55 – Clearance Declaration – External Policy
SC-CW-01-07 – Inbound and Outbound Duty and Tax Free Shops – External Policy