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Overview of Customs Procedures - External Guide

03 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS published an Overview of Customs Procedures - External Guide on 2 April 2013.

This guide provides general information about Customs procedures applicable to internal and external clients. The export information outlined in this document must be read in conjunction with SC-EX-01-03. 

The Overview of Customs Procedures - External Guide can be accessed here.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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