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Bill
of entry export
Introduction
This is a uniquely South African document required by the South African Revenue Service (SARS). The purpose of this document is to ensure that exported goods are properly declared to SARS. In effect the document is submitted to the Commissioner of Customs - a sub-department of SARS - at the time that the goods are exported. The document(s) will need to be approved by Customs before the goods will be allowed to be exported. There are several types of Bills of Entry Export. They are divided between those Bills that are for ex warehouse exports and those that are not sold ex warehouse (the more common situation). They are:
- DA550 - This document needs to be submitted in the case of the export of South African goods, the re-export of imported goods, and the export of ships/aircraft stores. This document is required when the goods are not sold ex warehouse.
- DA570 - This document is required for the removal of goods in bond.
- DA25 - This document is used when excisable South African goods are exported, especially those exported under special license (such as diamonds). The Commissioner will require proof of the export of these goods, otherwise the excise duty in question will become payable.
- DA26 - This document is required when imported goods are re-exported ex warehouse.
- DA28 - This document is required for the export ex warehouse of South African products such as ships'/aircraft stores
- DA29 - This document is required when imported goods such as ships'/aircraft stores are re-exported ex warehouse.
All of these forms require the exporter or his/her agent to indicate the foreign consignee, the place of export (port or airport), the form of transportation and the estimated date of departure, on the forms. The Customs authorities also require the exporter to indicate the words "Form F178 produced" on the Bill of Entry Export, where this Form is required. If it is not required, then the words "Form F178 not required" must be indicated on the Bill of Entry Export. Furthermore, they will require an original and one copy of the Bill of Entry Export for non ex warehouse exports and one original and two c
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