[Rule 101A.01A(2) heading substituted by section 5(a) of Notice No. R.3884, GG49313, dated 15 September 2023]
101A.01A(2)
| (a) |
For the purposes of section 101A(2)(d), the documents required to be submitted electronically and the person by whom those documents are to be submitted are the following— |
| (i) |
Any reporting document required to be submitted electronically in terms of the rules under section 8 of the Act, by the person indicated in the relevant rule in relation to the specific reporting document; |
| (ii) |
declarations in relation to imported goods or goods for export required to be declared on a SAD form in terms of any provision of the Act, by the importer, exporter or agent who is— |
| (bb) |
not accredited in terms of section 64E of the Act and— |
| (A) |
delivers a total in excess of 10 manual declarations per calendar month; or |
| (B) |
submits a manual declaration exceeding 10 lines, to any Controller or the Commissioner. |
| (iii) |
manifests and empty container lists specified in rule 8.07(b), aircraft pre-arrival manifests and final manifests specified in rule 8.07(c), rail manifests specified in rule 8.07(d) and road-manifests specified in rule 8.07(e), by the carrier, master cargo carrier, cargo carrier, groupage operator, courier, railway authority or road haulier as respectively applicable in terms of those rules. |
| (v) |
imported goods or goods for export required to be declared on a SAD form in terms of any provision of the Act, by the importer, exporter or agent who is— |
| (aa) |
accredited in terms of section 64E of Act; or |
| (bb) |
not accredited in terms of section 64E of the Act and- |
| (A) |
delivers a total in excess of 10 manual declarations per calendar month; or |
| (B) |
submits a manual declaration exceeding 10 lines, to any Controller or the Commissioner; and |
| (vi) |
if submission through EDI is selected in terms of rule 75.26.03, applications for drawbacks and refunds in Schedule No. 5 and refunds in Schedule No. 6 contemplated in that rule by a person entitled to submit such application terms of the provisions of this Act. |
[Rule 101A.01(2)(a)(vi) inserted by section 5(d) of Notice No. R.3884, GG49313, dated 15 September 2023]
| (b) |
Every person contemplated in paragraphs (a)(i) to (vi) that is required to submit a report, declaration or application electronically to the Commissioner must register as a user in accordance with the provisions of rule 101A and comply with the rules made thereunder. |
[Rule 101A.01(2)(b) substituted by section 5(e) of Notice No. R.3884, GG49313, dated 15 September 2023]
| (c) |
The Commissioner may on application and on reasonable grounds— |
| (i) |
temporarily exempt, for such a period and subject to such conditions as the Commissioner may determine; or |
any person or category of persons or any such person or category of persons in respect of an y procedure to which the Act relates from the provisions of this rule.
| (d) |
These rules shall come into effect on 1 August 2009 and shall be applicable to— |
| (i) |
any voyage, flight or journey commencing on or after that date; |
| (ii) |
any cargo report contemplated in the rules for section 8 made, on or after that date; and |
| (iii) |
any SAD form submitted, on or after that date. |
| (d) |
These rules are applicable to any application for drawbacks and refunds contemplated in rule 75.26 submitted through the electronic data interchange system (EDI), on or after the effective date of the rules numbered 75.26. |
[Rule 101A.01(2)(d) inserted by section 5(c) of Notice No. R.3884, GG49313, dated 15 September 2023]
101A.02(3)
| (a) |
A person applying for registration to be a registered user must— |
| (i) |
submit the application in accordance with rule 59A.01A(b)(iA)(dd) and comply with all the requirements specified therein, in section 101A and these rules and any additional requirements that may be determined by the Commissioner; |
[Rule 101A.02(3)(a)(i) substituted by section 54 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (ii) |
submit with the application the completed user agreement in accordance with the pro-forma agreement specified in these rules. |
| (b) |
No practice statement is prescribed. |
| 101A.03(4) |
Agreement and user manual |
(a)
| (i) |
The user agreement and its annexures shall be in accordance with the pro forma user agreement and its annexures which is prescribed in terms of, and shall be deemed to be part of, this rule. |
| (ii) |
Any amendment of the user agreement or its annexures contemplated in paragraph 18(a) of the user agreement shall be in the form and contain the particulars determined by the Commissioner. |
(b)
| (i) |
The user manual, as defined in the user agreement and as available on the SARS website, is prescribed in terms of, and shall be deemed to be part of, this rule. |
| (ii) |
The user manual may be amended and the amendment shall be effective from the date as contemplated in paragraph 18(b) of the user agreement. |
| (c) |
All messages transmitted between the registered user and the Commissioner, a Controller or an officer for the purposes contemplated in section 101A shall be transmitted in accordance with the requirements of that section, these rules, the user agreement and its annexures and the user manual. |
Special Investigating Units and Special Tribunals Act, 1996
