SARS CUSTOMS MODERNISATION PROGRAMME Customs Procedure Codes M&Ms June 2011

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1 Tips on the use of Customs Procedure s Declaration Processing 2011 A brief guide for All Customs Users listing the permissible previous CPC combinations that could apply to a secondary or subsequent clearance. SARS CUSTOMS MODERNISATION PROGRAMME Customs Procedure s M&Ms June 2011

2 A A Clearance for + Measure RULE : 10 Clearance of 'ordinary levy' goods for '', destined for the Republic and BLNS countries. A None. A B A E40 00; or E A E41 40; E41 41; or E A E A 11 Clearance of goods for, and free circulation. A None. A B A E40 00; or E A E41 40; E41 41; or E Tips for Application of Customs Procedure s / June 2011

3 + Measure RULE : A E A 12 Clearance for and payment of VAT, of free circulation goods arriving from a BLNS country. A None. A 13 Clearance for '' and free circulation of warranty replacement goods. A , or None. A , or B A , or E40 00; or E A , or E41 40; E41 41; or E A , or E A 14 Clearance for 'Home use' under 'relief of duties and taxes' for specific conditions as provided for under Schedule 4 of the customs tariff. A ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; None. 3 Tips for Application of Customs Procedure s / June 2011

4 + Measure RULE : ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; or A ; ; ; ; ; B ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; or A ; ; ; ; ; E40 00; or E Tips for Application of Customs Procedure s / June 2011

5 + Measure RULE : ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; or A ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; E41 40; E41 41; or E Tips for Application of Customs Procedure s / June 2011

6 + Measure RULE : ; ; ; ; ; ; ; ; ; or A ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; or E A 15 Goods offered for 'unconditional abandonment' to the Commissioner for SARS. A None. A A14 00, A14 20; A14 40; A14 41; A14 44 A B Tips for Application of Customs Procedure s / June 2011

7 + Measure RULE : A D35 00; or D A E40 00; or E A E41 40; E41 41; or E A E A A80 00, A80 20; A80 40; A80 41; A80 44 A A85 00, A85 20; A85 40; A85 41; A85 44 B National & International Transit B 20 Clearance for National Transit of goods removed 'in bond' from a 'customs controlled area' at port/place of entry to a 'customs controlled area' within the Republic. B None. B I B L B 21 Clearance for International Transit of goods removed 'in transit' from a port/place of entry and exported from the Republic. 7 Tips for Application of Customs Procedure s / June 2011

8 + Measure RULE : B None. B 22 Clearance for International Transit of BLNS goods removed 'in transit' through the Republic B None. C Transhipment Procedure C 30 Placement of goods under the Transhipment Procedure. C Not Applicable (YET) D Temporary Admission Procedure D 35 Clearance for '' and free circulation of warranty replacement goods. D ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; or D ; ; ; ; ; ; ; ; ; ; 8 Tips for Application of Customs Procedure s / June 2011 None. B20 00.

9 + Measure RULE : ; ; ; ; ; ; ; ; ; ; ; ; or D 36 Outright Export of goods originally imported under the Temporary Admission procedure. D D35 00; or D D 37 Temporary Admission' of goods imported from the BLNS and for subsequent re exportation from the Republic. D None. D 38 Outright Export of goods originally imported under the Temporary Admission procedure from BLNS states. D D E Warehousing Procedure E 40 Clearance of goods in a customs warehouse under the 'Warehousing' procedure. E None. E B Tips for Application of Customs Procedure s / June 2011

10 + Measure RULE : E 41 Clearance for Change of Ownership of warehouse goods. (No physical movement of goods). E E40 00; or E E E41 00; or E E E E 42 Clearance of goods into a customs warehouse for subsequent exportation from the Republic. E None. E B E D E 43 Clearance for Removal of warehouse goods, in bond, from one customs warehouse to another customs warehouse. E E40 00; or E E E41 00; or E E E42 00; E42 20; or E Tips for Application of Customs Procedure s / June 2011

11 + Measure RULE : E E E 44 Clearance for Re warehousing of warehouse goods, previously removed in bond from one customs warehouse to another. E E43 40; E43 41; E43 42; or E43 44 E 45 Clearance for Removal of excise goods from one excise warehouse to another excise warehouse. E None. E E E E47 00; or E E 46 Clearance for Re warehousing of excise goods, removed in bond from one excise warehouse to another excise warehouse. E E45 00; E45 46; or E E 47 Clearance for Change of Ownership of goods in an excise warehouse. (No physical movement of goods) E None. E E Tips for Application of Customs Procedure s / June 2011

12 F Stores Procedure + Measure RULE : F 51 Clearance for supply of 'free circulation goods' cleared under the Stores Procedure as supplies to a foreign going vessel, aircraft, or train. F None. F 52 Clearance for supply of 'locally produced excisable goods' cleared under the Stores Procedure as supplies to a foreign going vessel, aircraft, or train. F None. F E F E47 00; or E F 53 Clearance for supply of 'imported goods' cleared under the Stores Procedure as supplies to a foreign going vessel, aircraft, or train. F E40 00; or E F E41 00; or E F E42 00; E42 20; or E Tips for Application of Customs Procedure s / June 2011

13 + Measure RULE : F E G Tax Free Shop Procedure G 55 Clearance of non free circulation goods to a Tax Free Shop G Not applicable for Release 2 Not Applicable (YET) G Not applicable for Release 2 Not Applicable (YET) G Not applicable for Release 2 Not Applicable (YET) G Not applicable for Release 2 Not Applicable (YET) G Not applicable for Release 2 Not Applicable (YET) G Not applicable for Release 2 Not Applicable (YET) H Export Procedure H 60 Clearance for Outright Export of 'free circulation goods'. H None. 13 Tips for Application of Customs Procedure s / June 2011

14 + Measure RULE : H 61 Clearance for Outright Export of 'free circulation goods' to the BLNS. H None. H 62 Clearance for Outright Export of goods in same condition as imported for which a subsequent Specific Refund is to be claimed in terms of the 5th Schedule to the Customs Tariff. H ; ; ; or A11 00; A11 20; A11 40; A11 41; A H 63 Clearance for Outright Export of compensating products for which a subsequent Drawback in terms of the 5th Schedule to the Customs Tariff. H to ; and to A11 00; A11 20; A11 40; A11 41; A H 64 Clearance for Outright Export of goods for which a subsequent Refund & Rebate (i.t.o. Excise Duties, Fuel Levy, Road Accident Fund Levy & Environmental Levy) is to be claimed under 6th Schedule to the Customs Tariff. H ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; or H 65 Clearance for Outright Export of uncleared goods, deemed imported, abandoned to Customs, sold by auction, now being exported outright 14 Tips for Application of Customs Procedure s / June 2011 None.

15 from the Republic. + Measure RULE : H None. H 66 Clearance for re export of goods that were originally permanently imported from a BLNS country, and which are being permanently returned, for whatever reason, (e.g. goods oversupplied, incorrectly supplied, damaged, etc). H A H 67 Clearance for Outright Export of goods originally placed under the Warehouse Procedure. H E40 00; or E H E41 00; or E H E42 00; E42 20; or E4237 H E H 68 Clearance for Outright Export of 'excise' goods from an Excise Warehouse. H None. 15 Tips for Application of Customs Procedure s / June 2011

16 + Measure RULE : H E H E47 00; or E I Temporary Export Procedure I 75 Clearance for temporary export for re imported unaltered goods for home use. I None. I 76 Clearance for temporary export of goods to the BLNS for re imported unaltered goods for home use. I None. I 77 Clearance for re importation of goods in same state, under the 'Temporary Export' Procedure. I ; ; ; ; or B I H I H68 00; H68 46; or H I ; ; or I Tips for Application of Customs Procedure s / June 2011

17 + Measure RULE : I 78 Clearance for re importation of goods in same state from the BLNS, under the 'Temporary Export' Procedure. I I J Inward Processing Procedure J 80 Clearance of goods under the Inward Processing Procedure. J ; ; ; ; or None. J ; ; ; ; or B J ; ; ; ; or E40 00; or E J ; ; ; ; or E41 40; E41 41; or E J ; ; ; ; or E J 81 Transfer of ownership of 'Inward processing' goods. J Not for Release 2 Not Applicable (YET) J 82 Sub contracting of inward processing operations with no transfer of liability to a sub contractor. (Cut Make Trim CMT). 17 Tips for Application of Customs Procedure s / June 2011

18 + Measure RULE : J Not for Release 2 Not Applicable (YET) J 83 Clearance for Export of 'inward processed compensating products' (including any waste/scrap) obtained from goods imported under the 'Inward Processing' procedure. J J80 00; J80 20; J80 40; J80 41; J K Processing Procedure K 85 Clearance of goods under 'Processing for home use' procedure. K to None. K to B K to E40 00; or E K to E41 40; E41 41; or E K to E K 86 Transfer of ownership of 'Processing for home use' goods. 18 Tips for Application of Customs Procedure s / June 2011

19 + Measure RULE : K Not for Release 2 Not Applicable (YET) K 87 Sub contracting of processing for home use operations with no transfer of liability to a sub contractor. (Cut Make Trim CMT). K Not for Release 2 Not Applicable (YET) K 88 Clearance for ' of 'compensating Products' (including and valuable waste/scrap) obtained from goods imported under the 'Processing for ' procedure'. K Not for Release 2 Not Applicable (YET) L Outward Processing Procedure L 90 Clearance of goods under the 'Outward Processing' procedure. L None. L 91 Clearance for '' of 'outward processed compensating products' derived from goods exported under the 'Outward Processing' procedure. L B Tips for Application of Customs Procedure s / June 2011

20 + Measure RULE : L L Tips for Application of Customs Procedure s / June 2011

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