I have a client who imports clothes from abroad. I need assistance to register her for customs duty.
Author: Alison Van Den Berg
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
Assuming your client is a South African based entity or person, SARS (Customs) requires that every person who imports goods must be registered as an importer (this means once they are registered, they get an “importer’s (Customs) code” issued to them and this number is inserted on the import declaration to identify them.
The process for registration is to complete and submit the relevant registration forms DA185 and annexures – this can easily be found on the SARS website by doing a search. SARS’ site indicates :
• Fill in the required application forms and relevant annexure(s):
o DA185 - Application form: Registration/Licensing of Customs and Excise Clients DA185 - Application form: Registration/Licensing of Customs and
Excise Clients
o DA 185.4A1 - Registration Client Type 4A1- Importer DA 185.4A1 - Registration Client Type 4A1- Importer
• Send all forms and supporting documents to the nearest Customs and/or Excise office. Customs and/or Excise office.
At present, due to Covid19, Customs branch offices are not open for the usual business, but are working on an appointment basis only. Although SARS is presently doing a pilot project to do all registration applications electronically, it to date usually involves handing in the physical documents at the branch. This means registrations generally are delayed at present.
Registrations for importers of essential goods are being processed as a priority, and these applications may be e-mailed to BMvubu@sars.gov.za/ NMotete@sars.gov.za / avandermescht@sars.gov.za.