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
A A Clearance for + Measure RULE : 10 Clearance of 'ordinary levy' goods for '', destined for the Republic and BLNS countries. A 10 00 None. A 10 20 B20 00. A 10 40 E40 00; or E40 20. A 10 41 E41 40; E41 41; or E41 44. A 10 44 E44 43. A 11 Clearance of goods for, and free circulation. A 11 00 None. A 11 20 B20 00. A 11 40 E40 00; or E40 20. A 11 41 E41 40; E41 41; or E41 44. 2 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : A 11 44 E44 43. A 12 Clearance for and payment of VAT, of free circulation goods arriving from a BLNS country. A 12 00 None. A 13 Clearance for '' and free circulation of warranty replacement goods. A 13 00 412.26, or 412.27 None. A 13 20 412.26, or 412.27 B20 00. A 13 40 412.26, or 412.27 E40 00; or E40 20. A 13 41 412.26, or 412.27 E41 40; E41 41; or E41 44. A 13 44 412.26, or 412.27 E44 43. 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 14 00 403.01; 405.01; 405.04; 405.05; 405.09; 406.01; 406.03; 406.05; 406.06; 406.07; 407.01; 407.02; 407.04; 407.06; 408.01; 408.03; 410.03; 411.00; 412.01; 412.02; None. 3 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : 412.03; 412.04; 412.05; 412.06; 412.08; 412.09; 412.10; 412.11; 412.12; 412.13; 412.14; 412.16; 412.17; 412.21; 412.22; 412.23; 412.25; 413.01; 413.02; 413.03; 413.04; 413.05; 413.06; 413.07; 460.01; 460.02; 460.04; 460.05; 460.06; 460.07; 460.10; 460.11; 460.13; 460.14; 460.15; 460.16; 460.17; 460.18; 460.23; 460.24; 460.25; 460.26; 496.00; 497.01; or 497.02 A 14 20 403.01; 405.01; 405.04; 405.05; 405.09; B20 00. 406.01; 406.03; 406.05; 406.06; 406.07; 407.01; 407.02; 407.04; 407.06; 408.01; 408.03; 410.03; 411.00; 412.01; 412.02; 412.03; 412.04; 412.05; 412.06; 412.08; 412.09; 412.10; 412.11; 412.12; 412.13; 412.14; 412.16; 412.17; 412.21; 412.22; 412.23; 412.25; 413.01; 413.02; 413.03; 413.04; 413.05; 413.06; 413.07; 460.01; 460.02; 460.04; 460.05; 460.06; 460.07; 460.10; 460.11; 460.13; 460.14; 460.15; 460.16; 460.17; 460.18; 460.23; 460.24; 460.25; 460.26; 496.00; 497.01; or 497.02 A 14 40 403.01; 405.01; 405.04; 405.05; 405.09; E40 00; or E40 20. 4 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : 406.01; 406.03; 406.05; 406.06; 406.07; 407.01; 407.02; 407.04; 407.06; 408.01; 408.03; 410.03; 411.00; 412.01; 412.02; 412.03; 412.04; 412.05; 412.06; 412.08; 412.09; 412.10; 412.11; 412.12; 412.13; 412.14; 412.16; 412.17; 412.21; 412.22; 412.23; 412.25; 413.01; 413.02; 413.03; 413.04; 413.05; 413.06; 413.07; 460.01; 460.02; 460.04; 460.05; 460.06; 460.07; 460.10; 460.11; 460.13; 460.14; 460.15; 460.16; 460.17; 460.18; 460.23; 460.24; 460.25; 460.26; 496.00; 497.01; or 497.02 A 14 41 403.01; 405.01; 405.04; 405.05; 405.09; 406.01; 406.03; 406.05; 406.06; 406.07; 407.01; 407.02; 407.04; 407.06; 408.01; 408.03; 410.03; 411.00; 412.01; 412.02; 412.03; 412.04; 412.05; 412.06; 412.08; 412.09; 412.10; 412.11; 412.12; 412.13; 412.14; 412.16; 412.17; 412.21; 412.22; 412.23; 412.25; 413.01; 413.02; 413.03; 413.04; 413.05; 413.06; 413.07; 460.01; 460.02; 460.04; 460.05; 460.06; 460.07; 460.10; 460.11; 460.13; 460.14; 460.15; E41 40; E41 41; or E41 44. 5 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : 460.16; 460.17; 460.18; 460.23; 460.24; 460.25; 460.26; 496.00; 497.01; or 497.02 A 14 44 403.01; 405.01; 405.04; 405.05; 405.09; 406.01; 406.03; 406.05; 406.06; 406.07; 407.01; 407.02; 407.04; 407.06; 408.01; 408.03; 410.03; 411.00; 412.01; 412.02; 412.03; 412.04; 412.05; 412.06; 412.08; 412.09; 412.10; 412.11; 412.12; 412.13; 412.14; 412.16; 412.17; 412.21; 412.22; 412.23; 412.25; 413.01; 413.02; 413.03; 413.04; 413.05; 413.06; 413.07; 460.01; 460.02; 460.04; 460.05; 460.06; 460.07; 460.10; 460.11; 460.13; 460.14; 460.15; 460.16; 460.17; 460.18; 460.23; 460.24; 460.25; 460.26; 496.00; 497.01; or 497.02 E44 43. A 15 Goods offered for 'unconditional abandonment' to the Commissioner for SARS. A 15 00 412.07 None. A 15 14 412.07 A14 00, A14 20; A14 40; A14 41; A14 44 A 15 20 412.07 B20 00. 6 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : A 15 35 412.07 D35 00; or D35 20. A 15 40 412.07 E40 00; or E40 20. A 15 41 412.07 E41 40; E41 41; or E41 44. A 15 44 412.07 E44 43. A 15 80 412.07 A80 00, A80 20; A80 40; A80 41; A80 44 A 15 85 412.07 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 20 00 None. B 20 75 I75 00. B 20 90 L90 00. 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
+ Measure RULE : B 21 00 None. B 22 Clearance for International Transit of BLNS goods removed 'in transit' through the Republic B 22 00 None. C Transhipment Procedure C 30 Placement of goods under the Transhipment Procedure. C 30 00 Not Applicable (YET) D Temporary Admission Procedure D 35 Clearance for '' and free circulation of warranty replacement goods. D 35 00 480.05; 480.10; 480.15; 480.20; 480.25; 480.30; 480.35; 490.03; 490.05; 490.10; 490.11; 490.12; 490.13; 490.14; 490.15; 490.20; 490.25; 490.30; 490.35; 490.40; 490.50; 490.60; or 490.90 D 35 20 480.05; 480.10; 480.15; 480.20; 480.25; 480.30; 480.35; 490.03; 490.05; 490.10; 8 Tips for Application of Customs Procedure s / June 2011 None. B20 00.
+ Measure RULE : 490.11; 490.12; 490.13; 490.14; 490.15; 490.20; 490.25; 490.30; 490.35; 490.40; 490.50; 490.60; or 490.90 D 36 Outright Export of goods originally imported under the Temporary Admission procedure. D 36 35 D35 00; or D35 20. D 37 Temporary Admission' of goods imported from the BLNS and for subsequent re exportation from the Republic. D 37 00 None. D 38 Outright Export of goods originally imported under the Temporary Admission procedure from BLNS states. D 38 37 D37 00. E Warehousing Procedure E 40 Clearance of goods in a customs warehouse under the 'Warehousing' procedure. E 40 00 None. E 40 20 B20 00. 9 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : E 41 Clearance for Change of Ownership of warehouse goods. (No physical movement of goods). E 41 40 E40 00; or E40 20. E 41 41 E41 00; or E41 41. E 41 44 E44 43. E 42 Clearance of goods into a customs warehouse for subsequent exportation from the Republic. E 42 00 None. E 42 20 B20 00. E 42 37 D37 00. E 43 Clearance for Removal of warehouse goods, in bond, from one customs warehouse to another customs warehouse. E 43 40 E40 00; or E40 20. E 43 41 E41 00; or E41 41. E 43 42 E42 00; E42 20; or E4237 10 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : E 43 44 E44 43. E 44 Clearance for Re warehousing of warehouse goods, previously removed in bond from one customs warehouse to another. E 44 43 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 45 00 None. E 45 46 E46 45. E 45 47 E47 00; or E47 46. E 46 Clearance for Re warehousing of excise goods, removed in bond from one excise warehouse to another excise warehouse. E 46 45 E45 00; E45 46; or E45 47. E 47 Clearance for Change of Ownership of goods in an excise warehouse. (No physical movement of goods) E 47 00 None. E 47 46 E46 45. 11 Tips for Application of Customs Procedure s / June 2011
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 51 00 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 52 00 None. F 52 46 E46 45. F 52 47 E47 00; or E47 46. F 53 Clearance for supply of 'imported goods' cleared under the Stores Procedure as supplies to a foreign going vessel, aircraft, or train. F 53 40 E40 00; or E40 20. F 53 41 E41 00; or E41 41. F 53 42 E42 00; E42 20; or E4237 12 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : F 53 44 E44 43. G Tax Free Shop Procedure G 55 Clearance of non free circulation goods to a Tax Free Shop G 55 00 Not applicable for Release 2 Not Applicable (YET) G 55 41 Not applicable for Release 2 Not Applicable (YET) G 55 42 Not applicable for Release 2 Not Applicable (YET) G 55 44 Not applicable for Release 2 Not Applicable (YET) G 55 46 Not applicable for Release 2 Not Applicable (YET) G 55 47 Not applicable for Release 2 Not Applicable (YET) H Export Procedure H 60 Clearance for Outright Export of 'free circulation goods'. H 60 00 None. 13 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : H 61 Clearance for Outright Export of 'free circulation goods' to the BLNS. H 61 00 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 62 11 522.02; 522.03; 522.04; or 522.06 A11 00; A11 20; A11 40; A11 41; A11 44. 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 63 11 501.00 to 521.00; and 550.00 to 551.00 A11 00; A11 20; A11 40; A11 41; A11 44. 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 64 00 618.02; 619.02; 620.03; 621.04; 622.10; 622.12; 623.05; 623.11; 624.10; 633.01; 670.06; 670.08; 671.05; 671.07; 671.09; 681.01; or 681.04 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.
from the Republic. + Measure RULE : H 65 00 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 66 12 A12 00. H 67 Clearance for Outright Export of goods originally placed under the Warehouse Procedure. H 67 40 E40 00; or E40 20. H 67 41 E41 00; or E41 41. H 67 42 E42 00; E42 20; or E4237 H 67 44 E44 43. H 68 Clearance for Outright Export of 'excise' goods from an Excise Warehouse. H 68 00 None. 15 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : H 68 46 E46 45. H 68 47 E47 00; or E47 46. I Temporary Export Procedure I 75 Clearance for temporary export for re imported unaltered goods for home use. I 75 00 None. I 76 Clearance for temporary export of goods to the BLNS for re imported unaltered goods for home use. I 76 00 None. I 77 Clearance for re importation of goods in same state, under the 'Temporary Export' Procedure. I 77 20 409.01; 409.02; 409.04; 409.05; or 409.06 B20 00. I 77 60 409.02 H60 00. I 77 68 409.06 H68 00; H68 46; or H68 47. I 77 75 409.01; 409.04; or 409.05 I75 00. 16 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : I 78 Clearance for re importation of goods in same state from the BLNS, under the 'Temporary Export' Procedure. I 78 76 I76 00. J Inward Processing Procedure J 80 Clearance of goods under the Inward Processing Procedure. J 80 00 470.01; 470.02; 470.03; 498.01; or 498.02 None. J 80 20 470.01; 470.02; 470.03; 498.01; or 498.02 B20 00. J 80 40 470.01; 470.02; 470.03; 498.01; or 498.02 E40 00; or E40 20. J 80 41 470.01; 470.02; 470.03; 498.01; or 498.02 E41 40; E41 41; or E41 44. J 80 44 470.01; 470.02; 470.03; 498.01; or 498.02 E44 43. J 81 Transfer of ownership of 'Inward processing' goods. J 81 80 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
+ Measure RULE : J 82 80 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 83 80 J80 00; J80 20; J80 40; J80 41; J80 44. K Processing Procedure K 85 Clearance of goods under 'Processing for home use' procedure. K 85 00 303.01 to 392.01 None. K 85 20 303.01 to 392.01 B20 00. K 85 40 303.01 to 392.01 E40 00; or E40 20. K 85 41 303.01 to 392.01 E41 40; E41 41; or E41 44. K 85 44 303.01 to 392.01 E44 43. K 86 Transfer of ownership of 'Processing for home use' goods. 18 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : K 86 85 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 87 85 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 88 85 Not for Release 2 Not Applicable (YET) L Outward Processing Procedure L 90 Clearance of goods under the 'Outward Processing' procedure. L 90 00 None. L 91 Clearance for '' of 'outward processed compensating products' derived from goods exported under the 'Outward Processing' procedure. L 91 20 409.07 B20 00. 19 Tips for Application of Customs Procedure s / June 2011
+ Measure RULE : L 91 90 409.07 L90 00. 20 Tips for Application of Customs Procedure s / June 2011