SARS’s Customs division plays an integral role in facilitating the movement of goods and people entering or exiting the borders of the Republic. The Excise division levies duties on certain locally manufactured goods & on their imported equivalents.
Before goods can be imported or exported, a number of steps need to take place. If you want to perform any Customs related activities, SARS may require that you register in terms of Section 59A and / or get a license in terms of Section 60.
If any person has contravened or failed to comply with any provisions of the Customs and Excise Act then it will be considered as committing a customs offence and a deposit for a possible contravention can then be charged by the relevant authority.
All goods must be declared on importation. Once in the declaration system and the goods are selected for physical inspection, a case will be created on the SARS SSM which links the declaration made on the cargo with a physical inspection due.