View Procedure
| Procedure Name | Permanent Import for Commercial Use |
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| Description |
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Category
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Clearance
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Responsible Agency
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Eswatini Revenue Authority.
Address: Portion 419 of Farm 50,
Along MR103
Ezulwini, Swaziland
Phone: (+268) 2406 4000/ 2406 4050
Fax: (+268) 2406 4001
Email: info@sra.org.sz
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Legal base of the Procedure
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Customs and Excise Act, 1971
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Fee
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Non Applicable
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Required Documents
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No.
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Type of information
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Note |
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1
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Customs Declaration document (SAD 500)
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Supporting documents to be presented that may be required for verification purposes. |
| 2 |
Import permit for controlled goods |
| 3 |
Invoice |
| 4 |
Other relevant documents such as Certificate of Origin where preferential treatment is sought. |
| 5 |
Transport Document (road-bill of landing; air-airway bill; rail-bill of landing) |
Process Steps
| Step 1 |
Where the duties and taxes due on goods declared are to be paid using the prepayment account, the importer would need to deposit funds into the prepayment account prior to capturing of declaration. |
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Step 2
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Submit a manifest electronically using the ASYCUDA World, after the goods have been loaded on the means of transport before capturing of the SAD 500 declaration.
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Step 3
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Lodge a SAD 500 declaration (IM 4) electronically and attach supporting documents.
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| Step 4 |
The supporting documents should be scanned and attached to the SAD 500 declaration by using the “SCAN.DOC” tab at the bottom of the window
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| Step 5 |
Receive a “proceed to border notification” and proceed to border. |
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| Step 6 |
On arrival at the border, present the declaration assessment number(s) to Customs desk. |
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| Step 7 |
Receive exit note(s). |
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| Step 8 |
Proceed to exit point. |
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| Step 9 |
Exit the customs control area. |
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| Category | Import |
|---|
The following form/s are used in this procedure
This procedure applies to the following measures
| Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
| Permanent Import for Commercial Use | Duty/Tax Payable | Eswatini Revenue Authority | An import for commercial use is whereby the importer is a business entity not an individual person. Imports from outside the SACU region attracts customs duty and VAT whereas from SACU region attracts VAT only. | ASYW is on self-assessment, implying that where the duties and taxes due on goods declared are to be paid using the prepayment account, the importer would need to deposit funds into the prepayment account prior to capturing of declaration (the deposit into the SRA account must be done at least 48 working hours before the declaration is captured, in a case of an EFT. This allows for the time needed for an EFT to reflect onto the SRA account and further be credited onto the prepayment account). If the importer intends to clear through Sekulula VAT Easy and has a qualifying invoice, the CPC to be captured in box 37 of SAD 500 is 4300. | The Customs and Excise Act, 1971 | 09-09-9999 | Good |
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