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Regulation Gazette No. 43569, 31 July 2020, Vol 661 No. 11154, Page 21

20200731 - Regulation Gazette No 43569 of 31-July-2020, Volume 661 No 11154, page 21

Page	21 of 24
Gazette	Regulation Gazettes, No 43569, from 31 July, 2020
Department	South African Revenue Service (SARS)
Notice	Page No. 2 of 5, Notice No. 825, Customs and Excise Act (91/1964) » Amendment of rules

STAATSKOERANT, 31 JULIE 2020                       No. 43569    21

[(B)   declares those goods  for  home  consumption,

temporary export or export;
                              (bb)  is a natural person; and

(cc)  reflects his or her South African identity document number

in the case of a South African citizen or a permanent resident
                                     of the Republic, passport document number in the case of a

person who is not a South African citizen nor a permanent
                                     resident of the Republic or South African Revenue Service

taxpayer reference  number  in the  field  provided  in the

declaration form.]
                              (bb)  a person who imports or exports goods classifiable under tariff

subheading 9999.00.10 or  9999.00.20 as contemplated in  the
                                     notes to Chapter 99 of Schedule No.1; and

(cc)   a person who is not a South African citizen who exports a motor
                                     vehicle registered in the Republic to  a  non-SACU country of

destination for personal use.”; and

(b)    by the  addition  in paragraph  (a)  of the following  subparagraph  after
                      subparagraph (iv):

“(v)    Registration code 70707070 may be used provided that the person
                              referred to in subparagraph (iii) –

(aa)  is a natural person;

(bb)  enters the goods for home consumption, temporary export or
                                     export; and

(cc)   reflects in the field provided on the bill of entry or declaration form
                                     his or her –

(A)    South African Revenue  Service  taxpayer  reference

number; or
                                     (B)    South African identity document number, in the case of a

South African citizen or  a permanent  resident of  the
                                            Republic, or passport document number in the case of a

person who is not a South African citizen nor a permanent
                                            resident.”.

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