Tips on the use of Customs Procedure Codes Part 1 · PDF fileDeclaration Processing 2011 Tips on the use of Customs Procedure Codes A brief guide for All Customs Users listing the

Declaratio

n Processing

2011

Tips on the use of Customs

Proced

ure Co

des

A brief guide for All Customs Users listing the permissible ‘previous’ CPC combinations that would necessarily determine what CPC a secondary or subsequent clearance must have.

CUSTOMS MODERNISATION PROGRAMME Customs Procedure Codes

June 2011

Part 1

Part 1 Dear User,

This guide provides you a list of permissible CPC combinations for transactions preceding the transaction which you now intend to submit to Customs. In other words, for any CPC you now wish to declare, the list will help you confirm whether or not you may proceed, based upon whether you have a previous clearance with a permissible CPC

For example, if you wish to clear warehouse goods, in bond, from one customs warehouse to another customs warehouse using CPC E43 42, then you must already have lodged a preceding clearance with CPC E42 00; E42 20; or E4237.

This methodology is applied for each of the specified CPC combinations as contained in the Guide to Application of Customs Procedure Codes, also available on the SARS Customs Modernisation webpage.

CUSTOMS MODERNISATION TEAM JUNE 2011

EXTENDED PROCEDURE PRECEEDING CLEARANCE SCENARIOS

Procedure Category / Home Use Code

+ Requested Procedure / Home Use Code

+ Previous Procedure / Home Use Code

+ Procedure / Home Use Measure RULE : [E] If the CPC = Columns A + B + C + D

CONSEQUENCE : Then the original (previous) declaration CPC must = Column [E] [A] Header [B] Line item [C] Line item [D] Line item

A Clearance for Home Use

A 10 Clearance of 'ordinary levy' goods for 'Home Use', 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 Home Use, 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.

4 Tips for Application of Customs Procedure Codes / June 2011







A 11 44 ‐‐‐ E44 43.

A 12 Clearance for Home Use and payment of VAT, of free circulation goods arriving from a BLNS country.

A 12 00 ‐‐‐ None.

A 13 Clearance for 'Home Use' 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.








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; 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

B20 00.

A 14 40 403.01; 405.01; 405.04; 405.05; 405.09; E40 00; or E40 20.








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.








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.








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.








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 'Home Use' 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

None.

D 35 20 480.05; 480.10; 480.15; 480.20; 480.25; 480.30; 480.35; 490.03; 490.05; 490.10;

B20 00.








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.








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








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.








F Stores Procedure

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








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)






H Export Procedure

H 60 Clearance for Outright Export of 'free circulation goods'.

H 60 00 ‐‐‐ None.








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

None.

H 65 Clearance for Outright Export of uncleared goods, deemed imported, abandoned to Customs, sold by auction, now being exported outright








from the Republic.

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.








H 68 46 ‐‐‐ E46 45.

H 68 47 ‐‐‐ E47 00; or E47 46.

I Temporary Export ProcedureI 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.








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).








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 Home Use 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.








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 88 Clearance for 'Home Use of 'compensating Products' (including and valuable waste/scrap) obtained from goods imported under the 'Processing for Home Use' procedure'.


L Outward Processing Procedure

L 90 Clearance of goods under the 'Outward Processing' procedure.

L 90 00 ‐‐‐ None.

L 91 Clearance for 'Home Use' of 'outward processed compensating products' derived from goods exported under the 'Outward Processing' procedure.

L 91 20 409.07 B20 00.








L 91 90 409.07 L90 00.

Documents

Tips on the use of Customs Procedure Codes Part 1 · PDF fileDeclaration Processing 2011 Tips on the use of Customs Procedure Codes A brief guide for All Customs Users listing the