Organisation : South African Revenue Service [SARS]
Facility Name : Customs Storage Warehouse
Country : South Africa
Website : https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/customs-storage-warehouse/
What is SARS Customs Storage Warehouse?
A SARS Customs Storage Warehouse—commonly known as a bonded warehouse—is a secure storage facility licensed by the South African Revenue Service under the Customs and Excise Act. It allows importers to store dutiable imported goods without paying customs duties and Value-Added Tax (VAT) immediately.
Types of SARS Customs Storage Warehouses
Storage Warehouse:
These premises / facilities are licensed in terms of Section 19 of the Customs and Excise Act, 1964 (the Act), for the storage of dutiable imported goods, including stockists. The goods stored in these facilities are normally intended for home use or home use processing purposes.
Storage Warehouse (Customs Controlled Area (CCA) Enterprise):
These premises / facilities are licensed Customs storage warehouses situated within a designated area within a Special Economic Zone, which have been approved by the Minister of Trade and Industry and Customs.
Special Storage Warehouse:
These premises / facilities are licensed for the storage of:
** Dutiable imported goods, including second-hand motor vehicles solely for export;
** Duty free goods for export in terms of Section 21(3) of the Act including consolidation and deconsolidation;
** Imported goods for an operation of an inbound or outbound duty and tax free shop.
How To Apply To Operate As A Special Storage (SOS) Warehouse?
** Fill in the required application form and relevant annexure(s).
** Send certified supporting documents certified as listed on the form.
** Pay the licence fee needed.
** Pay the security fee if applicable.
FAQ On SARS Customs Storage Warehouse
Frequently Asked Questions FAQ On SARS Customs Storage Warehouse
Which forms are required for the licensing of a Special Storage Warehouse?
** DA 185 – Application form – Registration and licensing of Customs and Excise Clients – External Form
** DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse – External Form (Sections 19A and 21 and the rules thereto)
** DA 185.C – Security particulars – External Form, If surety is required.
Is a police clearance certificate required for licensing an SOS warehouse for second-hand vehicles and when should this be submitted?
The police clearance certificate should accompany the application (if available; if not it must be produced at time of importation and entry to the approved warehouse).
Can a Storage Warehouse be relocated?
The relocation of the warehouse shall only be allowed if the proposed site is located in the same Controller’s / Branch Manager’s area and subject to meeting the terms and conditions of the licence. Refer to the Registration, Licensing and Designation external policy.