EXPORT CYCLE
(Roles and Responsibilities)
Prepared and presented by
Ricky Pillay
AGENT OF
EXPORT CYCLE - Roles and Responsibilities
INDENT or
SALES contract
Banking rules
- Commerical1
- SARB2
Contract of
Carriage
Seller
Beneficiary | Resident
Buyer
Applicant
Contract of
Insurance
VAT
Customs clearance
other
| non resident
Goods
Price
Incoterms
Payment terms | payment method
Pre-inspection
Payment
terms | Payment Risk | SAD box 28
Mode
Documents
Bank docs | straight b/lading | “to order” b/lading
Dispute
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
INDENT or
SALES contract
Banking rules
- Commerical1
- SARB2
Seller
Shipper
Buyer
Consignee
Contract of
Carriage
Contract of
Insurance
VAT
Customs clearance
other
Goods
Price
Incoterms
Procurement of carriage | unloading , THC ( C+D terms) | limited liability
Pre-inspection
Payment
Mode
Breakeven point | transport document
Documents
Freight statements
Dispute
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
INDENT or
SALES contract
Banking rules
- Commerical1
- SARB2
Seller
Insured
Buyer
Insured
Contract of
Carriage
Contract of
Insurance
VAT
Customs clearance
other
Goods
Price
Incoterms
Clause A,B,C (clarify in the sales contract)
Pre-inspection
Payment
Mode
Documents
Proof of premium
Dispute
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
INDENT or
SALES contract
Banking rules
- Commerical1
- SARB2
Contract of
Carriage
Seller
Vendor
Buyer
Qualifying purchaser
Contract of
Insurance
VAT
Customs clearance
other
Goods
Price
Incoterms
Zero rate (C+D, E+F) | STD rate | doc. requirements | tax fraction
Pre-inspection
Payment
Mode
Documents
Tax invoice | invoice currency
Dispute
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
INDENT or
SALES contract
Banking rules
- Commerical1
- SARB2
Contract of
Carriage
Contract of
Insurance
VAT
Customs clearance
other
Seller
Exporter
Buyer
Importer
Goods
Prohibition and Restrictions | Tariff classification | origin of goods
Price
Customs Valuation
Incoterms
Customs Valuation
 Registration, licensing and surety
 Accreditation and penalties
Pre-inspection
Payment
Mode
Documents
Invoice | certificate of origin | packing list | other
Dispute
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
INDENT or
SALES contract
Banking rules
- Commerical1
- SARB2
Contract of
Carriage
Seller
Barriers to export
Contract of
Insurance
VAT
Customs clearance
other
Buyer
Goods
Price
Incoterms
Mandatory local laws may override incoterms (e.g. VAT)
Pre-inspection
Exports
Payment
Mode
Route | international sanctions | transit laws
Documents
Dispute
Type of resolution | place of resolution
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
Home Transit
processing
H
I
Bond store
A
E
E
Home
Temp. import
Outward processing
Time periods for clearances
H
K
B
A
D
L
Shipping instruction
J
F
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
Status
Place of
delivery
Delivery
timeline
BOE
submission
CODE 1
Notification of
failure to
export
Proof of Export
FCLG
depot
6 hrs before
goods are
packed into a
container
Not later than
2 hrs before
goods are
delivered
When cargo
is received at
depot
3 calendar
days after
release
When sea way
bill is stamped
SOB
FCL
Terminal
12 hrs before
the export
stack closes
Not later than
2 hrs before
container
reaches
terminal
Gate in at
terminal
4 calendar
days after
release
When cargo has
exited the gate
BBK
BULK
Terminal
6 hrs before
schedule
departure
Not later than
2 hrs before
goods are
delivered
When goods
are received
at the
terminal
4 calendar
days after
release
Code 8 – Failure to get release (code 1) is a failure to export
Incomplete clearance declaration for containerised cargo can be submitted without container number but
supplementary declaration inserting container number must be submitted within time frames.
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities
BOE submission
CODE 1
Notification of failure to
export
Proof of Export
Not later than 1 hr
before the truck
reaches the land
border post
Gate
30 minutes after release
until goods reach the
land border post
When truck
crosses export
gate (CN2)
Code 8 – Failure to get release (code 1) is a failure to export
Other requirements for carriers
 Must carry hard copy manifest
 Must carry hard copy of customs declaration/s
 Must submit to SARS advance truck, crew and cargo departure notice
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX
Delivery address, storage,
disposal
EXPORT CYCLE - Roles and Responsibilities

Records must be kept by means of an appropriate
computer-based system, subject to any conditions and
requirements as may be prescribed by rule.

The customs authority may allow a person to deviate
from the above and to use any appropriate paperbased system for record keeping purposes, subject to
such conditions or requirements as the customs
authority may determine.
 The person submitting the declaration, report,
statement, return, notice, notification, application,
request or other document or communication bears the
burden of proving that the information contained
therein is true and correct. (CCA 904)
 Registered entities must obtain permission from SARS to
store records and archives off-site
Clearing/shipping instruction
Time periods for clearances
Record keeping up to 5 years
INCOME TAX | transfer pricing
Delivery address, storage,
disposal, 522.02
Ricky Pillay
AGENT OF