| 59A.00 |
The number reflected in brackets after the rule number refers to the subsection to which the rule relates. |
| (a) |
For purposes of the rules under section 59A and any form to which such rules relate, unless the context otherwise indicates— |
"annexure", in relation to an application means, depending on the circumstances—
| (a) |
any annexure to form DA 185; or |
| (b) |
any screen or page of an electronic application which is the equivalent of any annexure referred to in paragraph (a); |
"applicant" means a person that intends to or has submitted an application, but excludes a person submitting an application on behalf of another person;
"application" means an application for registration under section 59A;
"authorised officer", in relation to a juristic person, means a director, employee or other official of the juristic person—
| (a) |
who is the public officer of the juristic person within the meaning of the Tax Administration Act; or |
| (b) |
if the juristic person does not have a public officer, any director, employee or other official of the juristic person authorised in writing to act on its behalf to give effect to any of the juristic person’s rights and obligations in terms of this Act; |
"branch front end capturing" or "BFE capturing", in relation to an application, means the electronic capturing by an officer at a Customs and Excise Office as indicated on the SARS website, of information provided by the applicant as may be required for the application on the internal SARS electronic system used for purposes of processing applications;
"customs and excise laws and procedures" includes—
| (a) |
any provision contemplated in the definition of "this Act" in the Customs and Excise Act, 1964 (Act No. 91 of 1964); |
| (b) |
any condition or obligation imposed, any process or procedure instituted or any manual or other directive issued, by the Commissioner or a Controller for the purpose of administering any activity regulated by the Act; and |
| (c) |
any provision of any other law prohibiting or restricting or otherwise controlling the manufacture, use, importation, exportation, transit carriage, removal or other movement goods administered under any provision of the Act; |
"customs and excise relationship" means a business relationship which involves an activity regulated by this Act which a registered person has with another person that is a registered person or licensee;
"day"
[Definition deleted by section 5(a) of Notice No. R.938, GG43661, dated 28 August 2020]
"eFiling" means a SARS software application available on the SARS website which enables SARS and registered electronic users to generate and deliver electronic filing transactions;
"electronic application" means—
| (a) |
an eFiling application or an application via another electronic communicative system administered by SARS, as may be applicable; or |
| (b) |
an application via the internal SARS electronic system used for purposes of BFE capturing; |
"located in the Republic" in relation to—
| (a) |
a natural person, means that such person is ordinarily resident in the Republic at a specific physical address in the Republic; and |
| (b) |
a juristic person, means that such person— |
| (i) |
is incorporated, registered or recognised in terms of the laws of the Republic or of another country; and |
| (ii) |
has a place of business at a specific physical address in the Republic; |
"person" includes—
| (a) |
any natural person or any insolvent or deceased estate; |
| (b) |
any juristic person incorporated in the Republic or a juristic person not incorporated in the Republic, or any other association of persons whether or not formed in the Republic; |
| (c) |
any institution, including any scientific or educational institution, for the benefit of its members or the public whether or not established in the Republic; |
"rebate user" means any person who obtains any goods under rebate of duty in terms of any item of Schedule No. 3, 4 or 6;
"registered agent" means a person located in the Republic, registered in terms of the rules under section 59A to act on behalf of—
| (a) |
an importer, exporter, remover in bond or searcher of or for wreck not located in the Republic, in taking any action, performing any function or complying with any requirement in terms of this Act; or |
| (b) |
a “carrier” for purposes of the rules under section 8 who is not located in the Republic, in submitting reporting documents on behalf of that carrier as contemplated in rule 8.05; |
"registrant" or "registered client" or "registered person" means any person registered under any provision of the Act;
"South African Revenue Service taxpayer reference number" means a taxpayer number contemplated in section 24 of the Tax Administration Act;
[Definition substituted by section 5(b) of Notice No. R.938, GG43661, dated 28 August 2020]
"the Act" includes any provision of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964); and
[Definition substituted by section 5(c) of Notice No. R.938, GG43661, dated 28 August 2020]
"working day"
means any day other than a Saturday, Sunday or a public holiday.
[Definition inserted by section 5(d) of Notice No. R.938, GG43661, dated 28 August 2020]
For purposes of rule 59A.04(1) and rule 59A.05 an applicant’s or registrant’s tax matters must be considered to be in order if that applicant or registrant has no outstanding—
| (i) |
taxes, interest, penalties or other amounts due and payable to SARS for which he or she is liable in terms of this Act or any other tax law; or |
| (ii) |
tax returns or other documents that must be submitted for tax purposes to SARS in terms of this Act or any other tax law. |
[Rule 59A.01 substituted by section 37 of Notice No. R.473, GG43245, dated 24 April 2020]
| 59A.01A |
Submission of applications for registration and updating of registration details |
| (a) |
Persons intending to engage in the following activities regulated by the Act must apply for registration: |
| (i) |
Importing or exporting goods; |
| (ii) |
producing or manufacturing goods for purposes of preferential tariff treatment in terms of international trade agreements or non-reciprocal generalised systems of preference; |
| (iii) |
exporting goods for purposes of preferential tariff treatment in terms of international trade agreements or non-reciprocal generalised systems of preference; |
| (A) |
an importer, exporter, a remover in bond or searcher of or for wreck not located in the Republic as registered agent, or |
| (B) |
a “carrier” for purposes of the rules under section 8, who is not located in the Republic as registered agent for purposes of submitting reporting documents in terms of those rules; |
| (v) |
submitting communications to the Commissioner electronically as electronic user— |
| (aa) |
for electronic data interchange (“EDI”); or |
[Rule 59A.01A(a)(v) substituted by section (a) of Notice No. R. 2172, GG46553, dated 17 June 2022]
| (vi) |
utilising rebate items under Schedules No. 3, 4 and rebate - and refund items under Schedule 6; |
| (viA) |
selling eligible purchases of distillate fuel to diesel refund users, as prescribed in rule 75.25.02; |
| (viB) |
applying for diesel refunds under the diesel refund scheme, as prescribed in rule 75.25.03; |
[Rule 59A.01A(a)(viA)(viB) inserted by section 2 of Notice No. R. 1892, GG46056, dated 18 March 2022]
| (vii) |
operating a Special Economic Zone or a CCA enterprise; |
| (viii) |
manufacturing goods for purposes of drawback items 501.00 to 521.00 of Schedule No. 5; |
| (ix) |
generating electricity in circumstances where the person is not required to license his or her generation plant in terms of rule 54FA.03; |
| (x) |
activities in relation to marked goods and certain goods free of duty contemplated in section 37A, as prescribed under subsection (9)(d) of that section; |
| (xi) |
non-commercially manufacturing biodiesel; |
[Rule 59A.01A(a)(xi) substituted by section 28(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (xii) |
non-commercially manufacturing sugary beverages; |
| (xiii) |
obtaining a registration number for a still in compliance with rule 63.01(b) or 63.04(c); |
| (xiv) |
manufacturing excisable goods solely for the purpose of own use by that manufacturer as contemplated in section 116; |
[Rule 59A.01A(a)(xiv) substituted by section 1(a) of Notice No. R.699, GG43464, dated 23 June 2020]
| (xivA) |
engaging in any of the activities mentioned in the definition of “tobacco leaf dealer” referred to in rule 107A.01(a); and |
[Rule 59A.01A(a)(xivA) inserted by section 1(b) of Notice No. R.699, GG43464, dated 23 June 2020]
| (xv) |
any other activity for which registration may be required in terms of the Act, the Schedules thereto or the rules. |
| (i) |
Application for registration must, subject to subparagraph (iA) and (iB), be made— |
[Words preceding Rule 59A.01A(b)(i)(aa) substituted by section (b) of Notice No. R. 2172, GG46553, dated 17 June 2022]
| (A) |
eFiling or another electronic communicative system administered by SARS, as may be applicable; or |
| (B) |
BFE capturing by visiting a Customs and Excise Office where this service is available, as indicated on the SARS website; or |
| (bb) |
in paper format on the prescribed form DA 185 and the relevant annexure as published on the SARS website, submitted at any Customs and Excise Office, except where provided otherwise in the Act or these Rules for a specific application. |
| (iA) |
Applications in respect of the following activities referred to in paragraph (a) must be submitted in paper format as contemplated in subparagraph (i)(bb): |
| (aa) |
exporting goods for purposes of preferential tariff treatment in terms of the Agreement Establishing the African Continental Free Trade Area (AfCFTA) and the Economic Partnership Agreement between SACU and Mozambique, and the United Kingdom (SACUM-UK); |
| (bb) |
producing or manufacturing goods for purposes of preferential tariff treatment in terms of the Agreement Establishing the African Continental Free Trade Area (AfCFTA) and the Economic Partnership Agreement between SACU and Mozambique, and the United Kingdom (SACUM-UK); |
| (A) |
[Rule 59A.01A(b)(iA)(cc)(A) deleted by section 1 of Notice No. R.572, GG44798 dated 2 July 2021 - effective 25 June 2021] |
| (B) |
refund or drawback items under Schedule 5 and rebate or refund items under Schedule 6; and |
| (dd) |
activities referred to in paragraph (a)(v)(aa) and (viii) to (xv). |
[Rule 59A.01A(b)(iA)(dd) substituted by section (c) of Notice No. R. 2172, GG46553, dated 17 June 2022]
| (iB) |
Registration in accordance with rule 5 of the Rules for Electronic Communication prescribed under section 255(1) of the Tax Administration Act, 2011, is for purposes of these rules a registration for electronic user for eFiling as required in terms of paragraph (a)(v)(bb). |
[Rule 59A.01A(b)(iB) inserted by section (d) of Notice No. R. 2172, GG46553, dated 17 June 2022]
| (ii) |
The applicant must comply with all the requirements specified in form DA 185 or the electronic application and the relevant annexure, as the case may be, these rules and any other relevant provision referred to in rule 59A.02(1)(b). |
(iiA)
| (aa) |
No supporting document that must in terms of a requirement referred to in subparagraph (ii) be submitted to the Commissioner in support of an application, needs to be submitted if the document is already in the possession of the Commissioner, unless the information has subsequently changed or the Commissioner specifically requests that the document must be submitted. |
| (bb) |
A supporting document submitted electronically in accordance with rule 59A.01A(b)(i)(aa) may for purposes of the rules under section 59A be regarded to be the original of the relevant document required unless the Commissioner determines otherwise. |
| (iii) |
An applicant for registration as an importer or exporter not located in the Republic must if submitting an application in paper format as contemplated in paragraph (b)(i)(bb), disclose the person intended to act as registered agent for that importer or exporter on form DA 185.D. |
| (iiiA) |
A person registered as an importer or exporter not located in the Republic following the submission of an electronic application contemplated in paragraph (b)(i)(aa), must disclose the person acting as registered agent for that importer or exporter in accordance with rule 59A.06A. |
| (iv) |
An applicant for registration as a registered agent must— |
| (aa) |
apply on form DA 185 or the electronic application and the relevant annexure; and |
| (bb) |
before registration, furnish the security the Commissioner may require, specifying the obligations the Commissioner may determine. |
| (v) |
A registered agent for— |
| (aa) |
an importer or exporter contemplated in subparagraph (iii) or (iiiA) or a remover in bond contemplated in rule 64D.01 or a searcher of or for wreck contemplated in rule 64C.01— |
[Rule 59A.01A(b)(v)(aa) substituted by section 1 of Notice No. R.2415, GG46789, dated 26 August 2022]
| (A) |
must act on behalf of that importer, exporter, remover in bond or searcher of or for wreck in the performance of any function regulated by the Act; and |
| (B) |
may perform the functions of a licensed clearing agent on behalf of that importer, exporter, remover in bond or searcher of or for wreck on complying with all the obligations imposed by the Act on such a registered agent; and |
| (bb) |
a “carrier” not located in the Republic for purposes of submitting reporting documents in terms of the rules under section 8, may submit any reporting document on behalf of that carrier as contemplated in rule 8.05. |
| (i) |
The Commissioner may at any time— |
| (aa) |
require any registrant or class of registrants— |
| (A) |
to update or confirm current registration information within a period specified by completing and submitting in accordance with rule 59A.01A(b)(i) or (iA), the electronic application or form DA 185 and the relevant annexure, and to furnish any additional information required, if applicable; |
| (B) |
who furnished security for any purpose in terms of the Act, to submit particulars thereof in a format prescribed by the Commissioner; or |
| (bb) |
after reasonable notice to the clients concerned, amend existing registrations by allocating separate registration numbers for clients participating in customs activities and clients participating in excise activities. |
| (ii) |
The Commissioner may in terms of section 59A(2)(b) cancel or suspend a registration if a registrant— |
| (aa) |
does not update registration information in accordance with subparagraph (i)(aa)(A) read with subparagraph (iii)(A); or |
| (bb) |
updates registration information, but fails to comply with a requirement stated in form DA 185 or the electronic application and the relevant annexure: Provided that in respect of a registration issued before 24 April 2020, a registrant is entitled to a grace period of 60 calendar days before suspension or cancellation proceedings are commenced in terms of the proviso in paragraph (b) of section 60(2), as applied by section 59A(2)(c), to prove compliance with any requirement that did not exist at the time when that registrant’s registration was granted. |
[Rule 59A.01A(c)(ii)(bb) substituted by section 1(a) of Notice No. R.1098, GG43811, dated 16 October 2020]
| (iii) |
The Commissioner may— |
| (A) |
on reasonable grounds extend a period specified in terms of subparagraph (i)(aa)(A) or the grace period contemplated in subparagraph (ii)(bb); or |
| (B) |
if circumstances so demand, despite subparagraph (ii)(bb) summarily suspend a registration after the grace period of 60 calendar days if the registrant failed to comply with the relevant requirement within that time. |
[Rule 59A.01A(c)(iii)(B) substituted by section 1(b) of Notice No. R.1098, GG43811, dated 16 October 2020]
| (i) |
All registrations referred to in General Note 2 of Schedule No. 6 will come into operation on 1 April 2006 and any person requiring such a registration, must in accordance with rule 59A.01A(b)(i) apply for registration in terms of the appropriate item of that Schedule. |
| (ii) |
Subject to the exceptions specified in General Note 2 (a), (b) and (c) of Schedule No. 6 any registration in terms of any item of Schedule No. 6 existing on 31 March 2006 shall terminate on that date.”. |
[Rule 59A.01A substituted by section 37 of Notice No. R.473, GG43245, dated 24 April 2020]
| 59A.02(1) |
Provisions in the Act and Schedules relating to registration |
(a)
| (i) |
The requirements specified in these rules apply in addition to any other requirements in respect of any registration prescribed under any provision of the Act. |
| (ii) |
A separate registration is required for each type of activity in respect of which registration is required under any provision of the Act. |
| (b) |
Specific requirements for certain applications in respect of activities, procedures or premises are prescribed in form DA 185 or the electronic application and its annexures, as the case may be, the following sections, rules or Schedule references, and other specific forms as may be mentioned: |
| (i) |
Section 21A(14)(d)(i) and (15), and rule 21A.04(b), 21A.08, 21A.09 and 21A.14 in respect of the operator of a Special Economic Zone or a CCA enterprise; |
| (ii) |
section 37A(9), and rules 37A.12 to 37A.15 in respect of marked goods; |
| (iii) |
section 37B(4)(a), rule 37B.02 and 37A.03 in respect of the manufacturing of biodiesel; |
[Rule 59A.02(1)(b)(iii) substituted by section 29(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (iv) |
section 46A(6) and rule 46A1.03(a), rule 46A1.03, 46A2.04, 46A3.05, 46A4.04, 46A5.04, 46A5A.04, 49A.01(f), 49A.18 (19)(20), 49A.20, 49A.48.03, 49B.01(f), 49D.01(f), 49D.18, 49E.01(f) 49F.01(f), 49G.19 (24)(25)(c) and 49G.24(30)(c), and forms DA 185.4A2 and DA 185.4A4 in respect of preferential tariff treatment in terms of non-reciprocal generalised systems of preference or international trade agreements; |
[Rule 59A.02(1)(b)(iv) substituted by section 29(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (v) |
section 47B(4)(b) and (5)(c), rule 47B.03(a) and 47B.06 and form APT 101 and APT 102 in respect of the operator of a chargeable aircraft and the agent of the operator; |
| (vi) |
rule 54FA.04 in respect of the generation of electricity by persons not required to license generation plants in terms of rule 54FA.03; |
| (vii) |
section 54J and rule 54I.03 in respect of the manufacturing of sugary beverages; |
| (viii) |
section 75, rules for section 75 and Notes to Schedules Nos. 3, 4, 5 and 6 and items specified therein in respect of rebates or refunds of duty; |
| (ix) |
section 101A and rules for section 101A in respect of electronic users; and |
| (x) |
rule 107A.01 in respect of activities of "tobacco leaf dealers". |
[Rule 59A.02(1)(b)(x) inserted by section 29(e) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| 59A.03(1) |
Persons who must and may apply for registration |
(a)
| (i) |
Subject to the provisions of the Act in connection with the registration of an importer or exporter for a specific activity, no person may import goods into, or export goods from, the Republic unless that person, except a person who imports or exports goods in terms of the provisions of rule 15.01— |
| (aa) |
is registered as an importer or exporter; and |
| (bb) |
is represented by a registered agent, in the case of an importer or exporter not located in the Republic. |
[Rule 59A.03(1)(a)(i)(bb) substituted by section 39(a) of Notice No. R.473, GG43245, dated 24 April 2020]
| (ii) |
Subject to any provision of the Act in which requirements for registration are specified, a person may apply for registration if such person is— |
| (aa) |
a natural person who is— |
| (A) |
a citizen or a permanent resident of the Republic or has a place of business at a specific physical address in the Republic, except in the case of an importer or exporter not located in the Republic who is required to register; and |
| (B) |
at least 18 years old unless emancipated by court order; or |
| (bb) |
a juristic person, located in the Republic except in the case of an importer or exporter not located in the Republic that is required to register, submitting through— |
[Words preceding Rule 59A.03(1)(a)(ii)(bb)(A) substituted by section 30(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (A) |
if the entity is a company or co-operative, a duly authorised director or manager or the authorised officer of the company or cooperative; |
| (B) |
if the entity is a close corporation or partnership, a duly authorised member of or partner in or a manager or the authorised officer of the close corporation or partnership; |
| (C) |
if the entity is an association, club or other body of persons, the chairperson, manager or the authorised officer of that association, club or other body of persons; |
| (D) |
if the entity is a trust or trust fund, the administrator, trustee or the authorised officer of the trust or trust fund; |
| (E) |
if the entity is an entity referred to in sub item (A) to (D) in liquidation or under judicial management, the liquidator or judicial manager of the entity or, if the liquidator or judicial manager is a company or firm, a duly authorised senior official of the company or firm; |
| (F) |
if the entity is the estate of a deceased or insolvent person, the executor or administrator of the estate or, if the executor or administrator is a company or firm, a duly authorised senior official of the company or firm; or |
| (G) |
if the entity is an organ of state, an official of that organ of state in an executive position. |
[Rule 59A.03(1)(a)(ii) substituted by section 39(b) of Notice No. R.473, GG43245, dated 24 April 2020]
| (iii) |
The following persons are in terms of section 59A(b)(ii) excluded from formal registration requirements and may, subject to subparagraph (v), make use of the registration code 70707070: |
| (aa) |
A person, including a traveller, who imports goods or exports goods other than goods referred to in Part 6 of Schedule No. 1, of which the total value required to be declared is less than R150 000 during any calendar year, whether such goods are imported or exported in one or more consignments; |
[Rule 59A.03(1)(a)(iii)(aa) substituted by section 1 of Notice No. R.656, GG44907, dated 30 July 2021 - effective 1 August 2021]
| (bb) |
a person who imports or exports goods classifiable under tariff subheading 9999.00.10 or 9999.00.20 as contemplated in the notes to Chapter 99 of Schedule No.1; and |
| (cc) |
a person who is not a South African citizen who exports a motor vehicle registered in the Republic to a non-SACU country of destination for personal use. |
[Rule 59A.03(1)(a)(iii) substituted by section (a) of Notice No. R.825, GG43569, dated 31 July 2020]
| (iv) |
Despite the provisions of subparagraph (iii), a person intending to apply to an authorised dealer to effect an advance payment contemplated in rule 120.13.02 may not use registration code 70707070, and must, before notifying the Commissioner of such intention in terms of rule 120.13.03, apply for registration as an importer in terms of the rules under section 59A. |
[Rule 59A.03(1)(a)(iv) inserted by section 1 of Notice No. R.1563, GG45570, dated 3 December 2021 - effective 3 December 2021]
| (v) |
Registration code 70707070 may be used provided that the person referred to in subparagraph (iii)— |
| (aa) |
is a natural person; |
| (bb) |
enters the goods for home consumption, temporary export or export; and |
| (cc) |
reflects in the field provided on the bill of entry or declaration form his or her— |
| (A) |
South African Revenue Service taxpayer reference number; or |
| (B) |
South African identity document number, in the case of a South African citizen or a permanent resident of the Republic, or passport document number in the case of a person who is not a South African citizen nor apermanent resident. |
[Rule 59A.03(1)(a)(v) inserted by section (b) of Notice No. R.825, GG43569, dated 31 July 2020]
(b)
| (i) |
Before deciding whether to approve or refuse any application for registration the Commissioner may conduct investigations to– |
[Words preceding (aa) substituted by section 39(f) of Notice No. R.473, GG43245, dated 24 April 2020]
| (aa) |
verify the statements made by the applicant in the application; and |
| (bb) |
ascertain any facts relating to the activities in respect of which the registration will operate, to the extent that the Commissioner may regard as being materially relevant for considering the application. |
| (ii) |
The applicant must make available books, accounts and other documents and furnish fully the information necessary to conduct such an investigation. |
| (c) |
A clearing agent or registered agent may not apply on behalf of any other person, but may submit an application on behalf an applicant. |
[Rule 59A.03(1)(c) substituted by section 30(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (d) |
[Rule 59A.03(1)(d) deleted by section 39(g) of Notice No. R.473, GG43245, dated 24 April 2020]. |
| 59A.04(1) |
Information regarding contraventions and other matters to be furnished on application |
| (a) |
For the purposes of section 59A(1) (b)(ii) and (2), an applicant shall indicate on form DA 185, or on the electronic application, as the case may be, whether— |
| (aa) |
has contravened or failed to comply with the provisions of the Act; |
| (bb) |
has failed to comply with any condition, obligation or other requirement imposed by the Commissioner; |
| (cc) |
has been convicted of any offence under the Act; |
| (dd) |
has been convicted of any offence involving fraud or dishonesty; or |
| (ee) |
has been insolvent or liquidated, as the case may be; and |
| (ii) |
the applicant’s tax matters are in order. |
(b)
| (i) |
If the answer is "yes" in respect of provision of paragraph (a)(i), or "no" in respect of paragraph (a)(ii), full details must be furnished with the application. |
| (ii) |
Any applicant may, where it is contended in respect of paragraph (a)(i)(aa) or (bb) that the contravention, failure or non-compliance was inadvertent, without fraudulent intent or gross negligence, include a submission to this effect with form DA 185 or the electronic application, as the case may be. |
| (c) |
For purposes of section 59A(2) and section 60(2)(a)(i)(aa) as applied to registration applications by section 59A(2)(c), it is a requirement that the applicant’s tax matters must be in order. |
| (d) |
Paragraph (c) does not apply in respect of applications in relation to activities referred to in rule 59A.01A(a)(ix) to (xivA). |
[Rule 59A.04(1)(d) substituted by section 31 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| 59A.05(1) |
Information regarding contraventions and other matters to be furnished after submitting the application or after registration |
| (a) |
Where an applicant or a registrant, as the case may be, after an application for registration is submitted or after registration becomes aware that— |
| (i) |
that applicant or registrant or an employee of that applicant or registrant as contemplated in section 60(2)(a)(ii)— |
| (aa) |
contravenes or fails to comply with the provisions of the Act; |
| (bb) |
fails to comply with any condition or obligation imposed by the Commissioner; |
| (cc) |
is convicted of any offence under the Act; |
| (dd) |
is convicted of any office involving fraud or dishonesty; or |
| (ee) |
is sequestrated or liquidated; or |
| (ii) |
that applicant or registrant— |
| (aa) |
is no longer able to claim that the tax matters of the applicant or registrant are in order; or |
| (bb) |
no longer carries on the business for which the registration was issued, |
the Commissioner must be informed by such person of that fact within seven working days of the occurrence of such event on form DA 185 or on the electronic application, as the case may be.
[Rule 59A.05(1)(a)(ii)(bb) substituted by section 6 of Notice No. R.938, GG43661, dated 28 August 2020]
| (b) |
The provisions of rule 59A.04(1)(b) shall apply mutatis mutandis for purposes of paragraph (a)(i) and (ii)(aa). |
| (c) |
For purposes of section 59A(2)(b) and— |
| (i) |
section 60(2)(a)(i)(aa) as applied by section 59A(2)(c) it is a requirement that the applicant’s tax matters must remain in order; and |
| (ii) |
section 60(2)(b)(ii)(dd) as applied by section 59A(2)(c) it is a condition that the registrant’s tax matters must remain in order. |
| (d) |
Paragraph (c) does not apply in respect of applications in relation to activities referred to in rule 59A.01A(a)(ix) to (xivA). |
[Rule 59A.05(1)(d) substituted by section 32 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| 59A.06(1) |
Issue of a customs and excise client number |
| (a) |
Whenever an application for registration is approved, a customs and excise client number will be allocated and the applicant advised in writing. |
| (b) |
A registrant must whenever transacting business relating to the purpose for which that person was registered, indicate the customs and excise client number contemplated in paragraph (a) on any document issued by that registrant, including on— |
| (i) |
all communications to the South African Revenue Service or any other organ of state and reflected on all prescribed documents for transacting customs and excise business; and |
| (ii) |
the authorisation for any registered agent, clearing agent or other representative to act on behalf of that registrant. |
[Rule 59A.06(1)(b) substituted by section 42 of Notice No. R.473, GG43245, dated 24 April 2020]
| 59A.06A |
Disclosure of customs and excise relationships |
| (a) |
A registered person that applied for registration as described in rule 59A.01A(b)(i)(aa) or rule 8.04(2)(a)(i) or that updated current registration information as described in rule 59A.01A(b)(i)(aa) must promptly disclose to the Commissioner— |
[Words preceding Rule 59A.06(a)(i) substituted by section 33 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (i) |
any customs and excise relationship which that person has entered into for purposes of the activity for which that person is registered; and |
| (ii) |
any customs and excise relationship referred to in subparagraph (i) that has been terminated or has lapsed. |
| (b) |
A disclosure referred to in paragraph (a) must reflect— |
| (i) |
the name and customs and excise client number of the registered person making the disclosure or on whose behalf the disclosure is made; |
| (ii) |
the date of the disclosure; |
| (iii) |
the name and customs and excise client number of the registered person or licensee who is the other party to the customs and excise relationship; |
| (iv) |
the nature of the customs and excise relationship; |
| (v) |
whether the disclosure relates to— |
| (aa) |
the conclusion of a customs and excise relationship referred to in paragraph (a)(i); or |
| (bb) |
the termination or lapsing of a customs and excise relationship referred to in paragraph (a)(ii); and |
| (vi) |
in the case of a disclosure referred to in subparagraph (v)(aa), whether the other party to the customs and excise relationship is authorised by the registered person to— |
| (aa) |
use the customs and excise client number of the registered person on documents submitted by that party to the Commissioner on behalf of the registered person; |
| (bb) |
submit refund or drawback applications on behalf of the registered person; |
| (cc) |
apply for a duty deferment benefit on behalf of the registered person, or operate on a deferment account of the registered person, if that person is a deferment benefit holder; or |
| (dd) |
receive payment for a drawback or refund contemplated in Schedule No. 5 on behalf of the registered person. |
[Rule 59A.06A(b)(vi) substituted by section 1 of Notice No. R.3884, GG49313, dated 15 September 2023]
| (c) |
A disclosure referred to in paragraph (a) must be made by or on behalf of the registered person either— |
| (i) |
electronically through the communicative system indicated on the SARS website for that purpose; or |
| (ii) |
in person by visiting any Customs and Excise Office where this service is available, as indicated on the SARS website. |
| (d) |
A disclosure referred to in paragraph (a) must be supported by any— |
| (i) |
agreement entered into between the parties that governs the customs and excise relationship; |
| (ii) |
authorisations given by the parties for purposes of the customs and excise relationship; and |
| (iii) |
other documents that may be required by the Commissioner for purposes of noting a customs and excise relationship. |
[Rule 59A.06A inserted by section 43 of Notice No. R.473, GG43245, dated 24 April 2020].
| 59A.06B |
Confirmation or rejection of customs and excise relationships by other party |
| (a) |
A person named in a disclosure referred to in rule 59A.06A(a) by a registered person as the other party to a customs and excise relationship must, subject to paragraph (d), within seven working days from the date of being notified by the Commissioner of the disclosure through the electronic communicative system referred to in rule 59A.06A(c), either confirm or reject the relationship. |
| (b) |
If a person named as the other party to a customs and excise relationship in terms of paragraph (a)— |
| (i) |
confirms the relationship, the Commissioner must note in the electronic communicative system particulars of the relationship for purposes of its validation processes relating to declarations, reports, statements, returns, notices, notifications, applications, requests or other documents submitted by or on behalf of the licensee which involve that other party; or |
| (ii) |
rejects the relationship or fails to either confirm or reject the relationship within the prescribed timeframe, the disclosure becomes ineffective and the Commissioner may disregard the alleged relationship for purposes of such validation processes. |
| (c) |
A confirmation or rejection referred to in paragraph (a) must be done electronically through the communicative system indicated on the SARS website for that purpose. |
| (d) |
This rule only applies to persons named in a disclosure that have been— |
| (i) |
registered pursuant to an application for registration contemplated in rule 59A.01A(b)(i)(aa) or rule 8.04(2)(a)(i) or that have updated current registration information as described in rule 59A.01A(b)(i)(aa); or |
[Rule 59A.06B(d)(i) substituted by section 34 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (ii) |
licensed pursuant to an application for licensing contemplated in rule 60.01A(b)(i) or that have updated current licensing information in accordance with that rule. |
| 59A.06C |
Fresh disclosure of customs and excise relationships upon failure by other party to confirm or reject relationship |
| (a) |
If the other party to a customs and excise relationship disclosed in terms of rule 59A.06A fails to confirm or reject the relationship in accordance with rule 59A.06B, the registered person that made the disclosure may disclose the relevant relationship to the Commissioner afresh. |
| (b) |
Rules 59A.06A and 59.06B apply with any necessary changes the context may require to a fresh disclosure in terms of paragraph (a). |
[Rule 59A.06C inserted by section 43 of Notice No. R.473, GG43245, dated 24 April 2020].
| 59A.07(2) |
Validity of registration and furnishing of security |
| (a) |
Any registration shall be valid until— |
| (i) |
the registrant informs the Commissioner in terms of rule 59A.05(1)(a)(vi) that the registrant— |
| (aa) |
no longer carries on the activity for which the registration was issued; or |
| (bb) |
has been inactive in relation to the activity for which that person was registered for a continuous period of three years and wishes to have the registration withdrawn; or |
| (ii) |
the Commissioner cancels the registration as contemplated in section 59A(2)(b) read with paragraph (c) of that subsection. |
[Rule 59A.07(2)(a) substituted by section 35 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
Whenever any provision of the Act specifies that security must be furnished, the applicant shall, before registration, provide such security as the Commissioner may in each case determine. |
| (c) |
Where any security is furnished in the form of a surety bond, such bond shall be subject to the provisions of rules 120.08 and 120.09. |
| 59A.08(2) |
Commissioner to be advised of any changed particulars |
| (a) |
Whenever any of the particulars furnished in any application for registration or in an update of such particulars after registration changes, the registered person shall promptly advise the Commissioner by submitting in terms of rule 59A.01A(b)(i) read with (iA) the electronic application or form DA 185 and the relevant annexure reflecting the changed particulars. |
[Rule 59A.08(2)(a) substituted by section 36 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
For the purposes of section 59A(2)(a), where in the opinion of the Commissioner the security is in any manner compromised by such change, the form, nature or amount of such security shall be altered as the Commissioner may require. |
[Rule 59A.08(2) substituted by section 45 of Notice No. R.473, GG43245, dated 24 April 2020].
| 59A.09(2) |
Keeping of books, accounts and documents |
For the purposes of section 101, and notwithstanding anything to the contrary in any rule contained, every registered person must—
| (a) |
keep proper books, accounts and documents and any data created by means of a computer, of all transactions relating to the activity in respect of which he or she is registered for a period of five years calculated from the end of the calendar year any such document was created, lodged or required for the purposes of any customs and excise procedure; |
| (b) |
include in such books, accounts and documents any requirements prescribed in any provision of this Act in respect of the activity for which registration is required; |
| (c) |
produce such books, accounts and documents and data on demand at any reasonable time and render such returns or submit such particulars in connection with his or her transactions as the Commissioner may require. |
| 59A.10(2) |
Sufficient knowledge |
Registration of a registered agent is issued subject to the condition that the registrant or at least one of the registrant's employees permanently employed at the premises where or from where the business will be conducted must have sufficient knowledge of customs and excise laws and procedures to ensure that the activities to which the registration relates are conducted efficiently and in compliance with the provisions of such laws and procedures.
[Rule 59A.10(2) substituted by section 46 of Notice No. R.473, GG43245, dated 24 April 2020].
| 59A.11 |
Communication through eFiling or another electronic communicative system for receipt of applications |
| (a) |
The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, apply for purposes of electronic communication contemplated in the rules under section 59A, subject to paragraph (b). |
[Rule 59A.11(a) substituted by section 2 of Notice No. R.2415, GG46789, dated 26 August 2022]
| (b) |
The rules for electronic communication referred to in paragraph (a) apply with any necessary changes as the context may require, and in such application any reference in those rules to— |
| (i) |
a tax Act must be read as including a reference to the Customs and Excise Act or the rules thereunder; |
| (ii) |
an electronic filing system must be read as including a reference to eFiling or another electronic communicative system administered by SARS for purposes of submission of applications in terms of the rules under section 59A; |
| (iii) |
an electronic filing transaction must be read as including a reference to an electronic communication permitted in terms of the rules under section 59A; |
| (iv) |
an electronic communicator or registered electronic user must be read as including a reference to a person registered in terms of section 59A as an electronic user; |
| (v) |
a registered tax practitioner must be read as including a reference to a person registered in terms of section 59A as an electronic user and who submits applications electronically as a clearing agent, registered agent or other representative on behalf of another; and |
| (vi) |
a taxpayer must be read as including a reference to a registrant. |
| (c) |
In the event of any inconsistency between a provision of the rules under section 59A and the rules for electronic communication referred to in paragraph (a), the provision of the former prevails. |
[Rule 59A.11 inserted by section 47 of Notice No. R.473, GG43245, dated 24 April 2020].
| 59A.11(2) |
[Rule 59A.11(2) repealed by section 48 of Notice No. R.473, GG43245, dated 24 April 2020]. |
Stamp Duties Act, 1968 (Act 77 of 1968)
