FACT FILE AUTOMATED CARGO MANAGEMENT (ACM) SYSTEM MANIFEST SUBMISSION & REGISTRATION

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FACT FILE AUTOMATED CARGO MANAGEMENT (ACM) SYSTEM MANIFEST SUBMISSION & REGISTRATION INTODUCTION What is the Automated Cargo Management (ACM) system and what does it do?

1 FACT FILE AUTOMATED CARGO MANAGEMENT (ACM) SYSTEM MANIFEST SUBMISSION & REGISTRATION INTODUCTION What is the Automated Cargo Management (ACM) system and what does it do? ACM is SARS s automated solution for the receipt and processing of prescribed reports in respect of imported cargo and the means of transport on which those goods are imported from abroad. Why was it necessary for SARS to implement the ACM Customs administrations globally are at the forefront of efforts aimed at securing the international supply chain in order to safeguard against security threats and to ensure access of legitimate goods to local and foreign markets. In order to do so SARS requires, in line with international practices, that cargo be reported to it prior to arrival for the purposes of screening and risk assessment. Furthermore, the subsequent matching of cargo reports against customs clearances will provide assurances to both Customs and trade that all goods are accounted for and lawfully released. Who is responsible to submit cargo reports to ACM? The rules to section 8 of the Customs and Excise Act, 1964 ( the Act ), require the reports prescribed therein to be submitted by the various cargo reporters specified therein. A more detailed explanation concerning manifest submission follows below.

2 SUBMISSION OF MANIFESTS What are manifests and who must submit manifests to ACM? Manifests are defined in the rules to section 8 of the Act. Basically, for ACM purposes, manifests are digitalised versions of paper bills of lading or air waybills 1 that must be transmitted to ACM using Electronic Data Interchange (EDI) in the format and containing the data set out in the prescribed SARS Customs Cargo or CUSCAR message. The rules specify the persons who must submit manifests, but this is probably best explained by means of a practical example Shipper A contracts the carriage of his goods to South Africa with a freight forwarder / groupage agent (ABC International Forwarding) to take advantage of lower transport costs. ABC International Forwarding consolidates Shipper A s cargo together with those of his other clients (Shippers B, C, D and E) into a container and, in turn, contracts the carriage of that container to the Republic with Shipping Line X. Shipper D is a co loading agent and the cargo that he has presented for carriage to ABC International Forwarding actually consists of the cargo for Shippers AA and BB (his clients) which he has combined in a co load for purposes of transportation in a single consolidation. As is evident from the aforementioned, any party who issues bills of lading in respect of cargo to be transported to South Africa needs to submit manifests in respect thereof for ACM purposes. The principle currently followed in South Africa, therefore, requires individual reporting by each cargo reporter in the logistics chain as opposed, for example, to the US / EU requirement of collective reporting by the carrier only. 1 A notable exception being a Flight Manifest (FFM) which is a list of all air waybills carried on an aircraft.

3 Am I a master cargo carrier or a cargo carrier for ACM reporting purposes? If you are a shipping line or an airline that contract the carriage of goods on a master level (i.e. issue an ocean bill of lading or an air waybill) then you are classified as a master cargo carrier for ACM reporting purposes. If you are a deemed carrier i.e. a NVOCC (Non Vessel Owning Common Carrier), a groupage operator, a freight forwarder or a co loading agent that contracts the carriage of goods on house level (i.e. issue a house bill of lading or a house air waybill) then you are classified as a cargo carrier for ACM reporting purposes. In the example provided earlier Shipping Line X is the master cargo carrier and must submit their manifests in respect of all ocean bills of lading issued by it for cargo destined for South Africa. ABC International Forwarding and Shipper D are cargo carriers and must submit manifests in respect of all house bills of lading issued by them respectively. Their manifests, as a result of the information required, would in turn reference the ocean bill of lading of the shipping line, or in the case of a sub consolidation the house bill of lading of the groupage agent (i.e. the parent bill). REGISTRATION OF CARGO REPORTERS FOR PURPOSES OF SUBMITTING MANIFESTS I am a cargo reporter that must submit manifests what must I do now? In order to become compliant you need to complete the required registration process and, once that is completed, to start submitting your manifests electronically to ACM. The registration process consists of two separate and distinct steps Registration as a user of the ACM system This is the first step and necessary to properly identify you, determine your correct reporting classification (e.g. whether a master cargo carrier or a cargo carrier), determine the types of manifests that you must submit, enable the allocation of any required codes, etc.

4 Registration for purposes of electronic communication This is the second step and can only take place once the ACM registration has been completed. This registration is necessary to enable the electronic submission of your manifests to ACM and includes matters relating to digital signatures, the signing of an electronic communication user agreement, etc. What happens if cargo reporters are not resident in the RSA? Cargo reporters who are foreign entities not resident in the Republic, or who do not have a registered place of business in the Republic, must appoint an agent in the Republic who in turn must register for ACM purposes and ensure the submission of manifests to ACM on behalf of their principal(s). How do I register for ACM? Go to the SARS website ( and follow the path All Forms > Cargo Management If you are a cargo reporter in the sea environment open and complete forms DA 8 and DA Make sure you indicate whether you are a master cargo carrier or cargo carrier. If you are a cargo reporter in the air environment open and complete forms DA8A and DA8A.02. Make sure you indicate whether you are a master cargo carrier or cargo carrier. If you are active as a cargo reporter in both the sea and air environments please complete both sets of forms. The completed forms, together with any required supporting documents, must be hand delivered to the Enquiry Counter, Ground Floor, Albany House, Margaret Mncadi Avenue, Durban 4001, for the attention of: Mr. Johann de Goede Telephone: Cellphone: E mail: jdegoede@sars.gov.za

5 How do I register for electronic communication with SARS? Once cargo reporters have registered for ACM, they must register for purposes of submitting their cargo reports electronically to ACM. Cargo reporters should access the SARS website ( and follow the path: Customs and Border Management > Clients > Electronic Data Interchange (EDI). Using the code obtained during the ACM registration process, Cargo reporters must then apply for registration to submit electronically with SARS. The following forms need to be completed by first time applicants: DA185. DA185.4A6. A User Agreement (Rules to section 101A including the user agreement 15/12/2004) The following supporting documents must accompany the application A Covering letter stating the Customs Code. A Resolution of the Board of Directors or consent in writing if the person is the sole owner. Certified copies of Identity Documents. Certified copy of the Company Registration forms. Cargo reporters that will submit manifests must ensure that Section E of the DA 185.4A6 is clearly marked MANIFESTS by means of the appropriate tick box. The completed forms and supporting documents must then be hand delivered to: Ms. Rita Burger 90 Queen Wilhelmina Street (corner of Queen Wilhelmina & Totius Street) Nieuw Muckleneuk, Pretoria Telephone: Cellphone: E mail: rburger@sars.gov.za

CUSTOMS AND EXCISE ACT, 1964 AMENDMENT OF RULES

SOUTH AFRICAN REVENUE SERVICE No. R. 2017 CUSTOMS AND EXCISE ACT, 1964 AMENDMENT OF RULES Under sections 8 and 120 of the Customs and Excise Act, 1964 (Act 91 0f 1964), the rules published in Government