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| Purpose: Syllabus/Content Topics
Importing and the customs clearance process provide an insight into the role of customs and the procedures involved in clearance of goods imported in South Africa. Topics relate to the provisions of the Customs and Excise Services Act and are, inter alia, customs and import control, tariff classification import documentation, rebates, refunds and drawbacks, dangerous and hazardous goods.
Curriculum:
Introduction
Terminology and definitions
Customs and import control
Tariff classification
Duties and VAT
Bills of entry
Value for duty purposes
Clearing and delivery: customs clearance procedures
Import documentation
Cargo release after customs clearance
Rebates, refunds and drawbacks
Claims relating to undelivered or damaged cargo
The clearing agent
Dangerous and hazardous goods
Industry bodies
Miscellaneous issues |