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Regulation Gazette No. 43569, 31 July 2020, Vol 661 No. 11154, Page 21
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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
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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.”. 2
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