Organisation : South African Revenue Service [SARS]
Facility Name : Drawback Registration
Country : South Africa
Website : https://www.sars.gov.za/customs-and-excise/registration-licensing-and-accreditation/drawback-registration/
What is SARS Drawback Registration?
SARS Drawback Registration is an official customs process by the South African Revenue Service. It allows businesses that use imported materials in manufacturing, processing, or packing goods for export to register under Schedule 5. This registration qualifies them to claim back customs duties previously paid on those imported inputs once the final products are exported.
How to Register as a Manufacturer in Terms of Drawback?
Any person who uses imported goods in the manufacturing, processing, finishing, equipment or packing of any goods for export may claim a refund of the Customs duties paid at time of importation provided the person is registered in terms of Schedule No 5.
The applicant must provide details of:
** The type of imported material that will be used in the manufacturing of other goods or articles;
** he type of goods or articles that will be manufactured from such imported material; and he type of goods or articles that will be manufactured from such imported material; and
** The method that will be used to prove his / her drawback claim (see the notes to Schedule 5 Part 1).
The documentation-required submission of drawback claim and the qualifying criteria for claiming a drawback is explained in the refunds and drawbacks external policy.
Drawback items 501.00 to 521.00:
** Complete the required application form and relevant annexure(s).
** Submit all supporting documents as prescribed on the application forms.
Documents Required For SARS Drawback Registration
An application must, unless otherwise stated in the specific Annexure, be supported by the following documents to be submitted to the customs authority on request:
(a) A document confirming the banking details of the bank account referred to in box 6, which can be :
(i) A bank certified original bank statement or a legible bank certified copy of an original bank statement;
(ii) a bank certified auto bank statement; or
(iii) an original letter from the bank on an official bank letterhead;
(b) the original or a certified copy of:
(i) a municipal account, fixed line telephone or cellular phone account or any other monthly account or statement (for example, if appropriate in the circumstances, a co-operative statement for farmers, medical aid statement, mortgage statement, SABC television licence documents, eToll account, major retail accounts) issued to the applicant that can confirm physical address of the applicant, if the applicant is located in the Republic; and
(ii) a telephone or cellular phone account issued to the applicant to confirm the applicant’s telephone or cellular phone contact details;
(c) if the applicant is a juristic entity, a certified copy of the founding document or any certificate issued in terms of the laws of the Republic or of another country certifying that the applicant is incorporated, registered or recognised in terms of the laws of the Republic or that other country;
(d) a certified copy of the identification document or passport proving identity and citizenship:
(i) if the applicant is a natural person, of the applicant;
(ii) if the applicant is a juristic entity, of the directors, members, partners, trustees, administrator, chairperson, manager, as the case may be, of the applicant; and
(iii) the authorised officer of the applicant, if not already provided under (ii);
(e) a certified copy of the court order in the case of the applicant being an emancipated minor;
(f) if the applicant applies for registration as an agent for a non-local licensee or registered person, a certified copy of the agency contract between the applicant and the non-local licensee or registered person;
(g) a certified copy of the document authorising a person to act as authorised officer on behalf of the applicant;
(h) if applicable, documents evidencing that the applicant has in place:
(i) an information security policy and security procedures or mechanisms to protect the applicant’s electronic systems from unauthorised access; and
(ii) procedures and back-up capabilities to protect it against the loss of information; and
(i) any other document as the Commissioner may require for purposes of the application or for purposes of an update of information already submitted