Build a SARS Customs Declaration (SAD500 / CCD)
Skill: Convert shipment data into the SARS customs clearance declaration
Region: South Africa Category: Customs — Customs Clearance Declaration (SARS) Does: Takes import/export shipment data and produces the Customs Clearance Declaration (CCD) — the SAD500 declaration and its continuation sheets — submitted to SARS Customs via the EDI / Registration, Licensing and Accreditation (RLA) channel, with the tariff (HS) classification, customs value and procedure codes. System: SARS — Customs Clearance Declaration (SAD500 / SAD500A continuation; EDI submission)
Importers/exporters (or their clearing agents) must lodge a CCD for goods entering or leaving South Africa. The declaration carries the Customs Procedure Code (CPC), tariff heading (HS code), customs value (transaction value + adjustments), origin, and the duties/VAT payable. Submission is electronic (EDI) under the Customs and Excise Act. Confirm the current declaration layout, CPCs and tariff before generating.
When this applies
- Importing goods for home use, warehousing, transit, or temporary admission; or exporting goods.
- Per consignment, before/at clearance; a deferment or cash account settles duties/VAT.
Input data required
| Group | Fields |
|---|---|
| Parties | importer/exporter customs code, clearing agent, supplier/consignee |
| Transport | mode, vessel/flight, ports of loading/discharge, container, bill of lading/AWB |
| Procedure | Customs Procedure Code (CPC), purpose of declaration |
| Per line item | tariff heading (HS code), description, country of origin, statistical quantity, mass |
| Valuation | customs value (transaction value + freight/insurance per valuation method), currency, exchange rate |
| Duties/VAT | duty rate, ad valorem/specific, import VAT (15% on ATV), rebates |
Structure (SAD500 / CCD)
CustomsDeclaration (SAD500)
├── Header (CPC, importer/exporter code, agent, transport, ports, MRN)
├── ValuationDeclaration (method, currency, exchange rate, freight/insurance)
└── LineItem ... (SAD500A continuation)
├── TariffHeading (HS code) / Description / CountryOfOrigin
├── CustomsValue / StatisticalQuantity / Mass
└── Duties (DutyRate, DutyAmount, ImportVAT)
Calculation rules
- Customs value is generally the transaction value adjusted to the valuation basis (include dutiable freight/insurance per method); convert foreign currency at the prescribed customs exchange rate.
- Customs duty = customs value × ad valorem rate (or specific rate × quantity) per the tariff for the HS heading.
- Added Tax Value (ATV) for VAT = customs value + 10% (uplift) + non-rebated duty; import VAT = ATV × 15%.
- Line totals aggregate to the declaration; rebates/refunds per the applicable rebate item.
Worked example (one import line, outline)
CPC: A11-00 (home use) Importer code: 12345678 Currency: USD Rate: 18.50
Line 1: HS 8471.30 Portable computers Origin: CN
Customs value (ZAR): 185,000.00
Duty @ 0%: 0.00
ATV = 185,000 + 18,500 + 0 = 203,500.00
Import VAT @ 15% = 30,525.00
Validation checklist
- Importer/exporter customs code and agent details correct; valid CPC
- Each line: HS tariff heading, description, country of origin, quantity/mass
- Customs value per the valuation method; foreign currency at the prescribed rate
- Duty computed per the tariff; ATV and import VAT (15%) correct
- Declaration totals reconcile; submitted via SARS EDI under the Customs and Excise Act
Last updated: 2026-06-04 — confirm the active SAD500/CCD layout, Customs Procedure Codes, tariff and valuation rules against the current South African Revenue Service specifications before use.