In an amendment of the Rules to the Customs and Excise Act No. 91 of 1964 published in Government Gazette number 36433 on 10 May 2013 the threshold for importation and exportation without registration with Customs has been increased.
Registration code number 70707070 may be used by a person that wishes to import or export goods in South Africa in instances where the person is not registered as an importer or exporter with SARS only if the following requirements are met:
The goods that are to be imported or exported have a value of less than R50 000,00 (Fifty Thousand Rand) per consignment, subject to a limitation of three such consignments per calendar year;
The goods are declared for home consumption (consumption or use in South Africa); temporary export or export;
The importer or exporter must be a natural person located in South Africa; and
The importer or exporter must reflect his identity number or taxpayer reference number in the field provided in the Customs declaration form.
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.