Media Release
Customs requirements for South African travellers
Pretoria, 23 May 2018 ˇV The
South African Revenue Service (SARS) would like to
clarify a recent confusion in the media about Customs
requirements for travellers returning to South Africa
with personal valuables.
In terms of Customs legislation, South
African residents travelling abroad are not required to
declare their personal effects when leaving the country,
nor upon return. ˇ§Personal effectsˇ¨ is defined in
legislation as including items such as personal laptops,
iPads, cellphones, golf clubs, cameras and/or other high
value items forming part of the travellerˇ¦s possessions
when leaving the country.
Based on these provisions, no traveller
can be penalised for not declaring or registering their
personal effects upon leaving the country. However, upon
return to South Africa, the traveller may be challenged
by a Customs officer to provide proof of local purchase
or ownership. It is within the mandate of the Customs
Officer to establish whether the goods fit the
description of ˇ§New or Used goods acquired whilst
abroadˇ¨ which would have a duty implication and, if not
declared, also a penalty implication. The proof referred
to above may be in the form of an invoice, an insurance
record, in the case of a laptop even the content on the
laptop, and any other means through which the officer
can use his discretionary powers to satisfy that proof.
The alternative to providing such proof
is a process created within the policy framework called
ˇ§Registration for Re-importationˇ¨. This is not on a DA65
as many media articles have referred to lately. The DA65
was phased out for travellers many years ago and today
it is only used within the commercial cargo environment,
for example where goods are temporarily exported for
repair abroad.
A more user-friendly and secure process
has been created where the traveller completes a TC-01 (Traveller
Card) notifying his or her intent to register goods for
re-importation. This is presented to the Customs Officer
who will then capture this online on a Traveller
declaration system (TRD1). The traveller authenticates
the declaration by signing on a digital signature pad. A
copy is printed for the traveller to retain as proof of
registration.
Following this process saves the
traveller the burden of having to be questioned on their
personal effects when they return. If the traveller is a
frequent traveller, this process remains valid for six
months.
Where the officer is not satisfied that
proof of local purchase or ownership can be established,
the officer will advise the traveller that the item(s)
will be detained until such proof can be presented.
Alternatively, duty and VAT is charged and penalties
possibly imposed for non- or false declaration in the
event that the traveller has no proof. The traveller can
also choose to pay a security amount to cover duty and
VAT, in the event that he or she wants to retain the
item. This amount is refunded to the traveller once the
proof of local purchase or ownership is presented to
Customs.
As a result of recent incidents, Customs
has reinforced its internal processes by providing
practice guidelines to front-line staff. In addition,
travellers are advised to follow the procedure outlined
above in order to avoid the inconvenience of having to
explain ownership upon returning from travel abroad.
For further info, contact sarsmedia@sars.gov.za
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