View Procedure
Procedure Name | Re-Imports of Goods |
Description |
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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Varies per value of product
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Required Documents
No.
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Type of information
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Note |
1
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Previous temporary export declaration
|
Supporting documents to be presented that may be required for verification purposes. |
2 |
Qualifying original invoice
|
3 |
Invoice showing value for repairs (incase goods needed repairs) |
4 |
Declaration form IM 9 (only used for re-import after permanent export) |
Process Steps
Step 1 |
Attain declaration form IM 6 at port of entry. |
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Step 2
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Complete a declaration Form IM 6.
|
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Step 3
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A customs procedure code that links with the initial temporary export declaration must be captured.
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Step 4 |
In a case of Re-imports after temporary exports for repairs, it should be noted that the declaration should have two items/lines. The first one will be for the initial temporary export, in Box 42 insert the original value and the second one will be for the value of the repairs, in Box 42 insert the value of repairs (refer to Annexure 1 for EPCs)
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Step 5 |
In an unlikely event of a re-import after permanent export, the model of declaration should be IM 9. Possible causes are returns/rejections on exported goods; cancelled orders etc., an appropriate customs procedure code should be used depending on the nature and circumstances of the goods. |
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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 |
Re-Imports of Goods | Duty/Tax Payable | | These are goods that were temporary exported for purposes such as further processing, repairs, service etc. | A customs procedure code that links with the initial temporary export declaration must be captured. That is to say reference should be made to the previous temporary export document. In an unlikely event of a re-import after permanent export, the model of declaration should be IM 9. Possible causes are returns/rejections on exported goods; cancelled orders etc., an appropriate customs procedure code should be used depending on the nature and circumstances of the goods. | The Customs and Excise Act, 1971 | 09-09-9999 | Good |
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