SARS change to Imports and new Advance Payment notification (APN) requirements from 1 December 2023
We refer to our communications sent by SARS in March 2023 relating to SARS’ move from their old customs platform to a new Registration, Licencing, and Accreditation (RLA) system on SARS efiling and updating to their Customs platforms, to help combat illicit trade and fraud associated with foreign exchange payments.
Starting on 1 December 2023, SARS will be introducing a new Advance Payment Notification (APN) requirement that will affect all import payments valued in excess of R50 000.
An APN will also apply to any foreign exchange payment where payment is made to import goods before the supplier ships the goods.
The mandatory APN is required for advance payments where goods have yet to be cleared into RSA and is only valid for 30 days – failure by importers to provide the APN at the time of payment may result in delays at the paying bank.
APN’s are not required for advance import payments into the Common Monetary Area (Eswatini, Lesotho, and Namibia).
The activation of the APN process requires migration to the new RLA platform with updated customs registered details.
Please contact our offices should you require assistance with the activation of the new APN function to avoid delays in importing during this busy festive season!