Customs Procedure Codes (CPC)

Required for all commercial Customs clearances in the Republic of South Africa
www.sars.gov.za Adapted from SC-CF-04-A14 CPC Combination Matrix & SC-CF-04-A16 Procedure Measure Matrix, available as annexes to SC-CF-04 Customs Completion Manual. July 2020

PCC RPC PPC P/Measure Description OLD PURPOSE

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PCC RPC PPC P/Measure Description OLD PURPOSE
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CHAPTER 8 HOME USE CHAPTER 13 WAREHOUSING

A – Home Use of 10 00 - Home Use of 'ordinary levy' goods simultaneously dispatched to BELN states. OL 1 E – Warehouse 45 00 - Removal of excise goods from one excise warehouse to another excise warehouse, in the Republic or XIB 64

Ordinary Levy Goods’ removal of Excise BELN state.

10 20 - Home Use of 'ordinary levy' goods previously moved under 'National Transit', dispatched to BELN OL 2
destined for RSA or Goods
states.
SACU countries
E – Warehouse 45 46 - Removal of excise goods from one excise warehouse to another excise warehouse, in the Republic or ZIB 65
10 40 - Home Use of 'ordinary levy' goods previously entered under the 'Warehousing' procedure. XOL 3
removal of Excise BELN state, where the goods were previously re-warehoused.
10 41 - Home Use of 'ordinary levy' goods previously subject to a change of ownership under the XOL 4 Goods 66
45 47 - Removal in bond of excise goods from one excise warehouse to another excise warehouse in the ZIB
'Warehouse' procedure. Republic or BELN, where the goods were previously subject to a change of ownership.
10 42 Home Use of 'ordinary levy' goods originally entered for warehouse-for-export XOL 5
E – Re-warehouse of 46 45 - Re-warehousing of Excise goods, removed in bond from one Excise warehouse to another Excise ZRW 67

XOL 6 Excise Goods warehouse

10 44 - Home Use of 'ordinary levy' goods previously entered under the 'Warehousing' procedure,
previously re-warehoused under the warehouse procedure. E – Warehouse Change 47 00 - Change of Ownership of goods in an Excise Warehouse. ZRW 68

10 48 - Home Use of warehouse-for-export (WE) goods , previously subject to ‘change of ownership’ or XOL 7 of Ownership for Excise 69
47 46 - Change of Ownership of goods, which were previously removed in bond form one excise ware house ZRW
‘re-warehousing’. Goods
to another

A - Home Use and free 11 00 - Clearance of goods for Home Use, and free circulation. DP 8 XRW 70
E - Change of 48 42 - Change of Ownership of goods originally entered for warehouse-for-export.
circulation Ownership or Re-
11 20 - Home Use of goods previously moved under the 'National Transit' procedure. DP 9 XRW 71
48 48 - Re-warehousing of goods previously subject to change of ownership, to another warehouse for
warehousing of WE purposes of export.
11 40 - Home Use of goods, previously placed under the 'Warehousing' procedure. XDP 10 goods
- Clearance for goods originally entered for warehouse-for-export, thereafter removed to another XRW 72
48 49
11 41 - Home Use of imported goods previously subject to a change of ownership under the 'Warehouse' XDP 11 warehouse for re-warehousing and subsequent export.
procedure. XIB 73
E- Warehouse removal 49 42 - Removal of goods, originally declared for warehousing for export, from one warehouse to another.
11 42 - Home Use of goods originally entered for warehouse-for-export XDP 12 in bond of WE Goods
- Clearance for removal of goods, removed in bond from one warehouse to another, subsequent to the XIB 74
49 48
11 44 - Home Use of goods, previously re-warehoused under the warehouse procedure. XDP 13 goods having undergone change of ownership.

11 48 - Home Use of warehouse-for-export (WE) goods , previously subject to ‘change of ownership’ or XDP 14 CHAPTER 15 STORES
‘re-warehousing’. F – Stores ex free 51 00 - Supply of 'free circulation goods' cleared under the Stores Procedure as supplies to a foreign-going EAS 75

A - Home Use and 12 00 Procedure Measures Clearance for Home Use and payment of VAT, of free circulation goods arriving from a BELN IM4 15 circulation goods vessel, aircraft, or train.
payment of VAT and according to items country.
exempt under Schedule F – Stores (Excise 52 00 - Supply of ‘locally produced excisable goods' cleared under the Stores Procedure as supplies to a ZES 76
levies for goods from Goods) foreign-going vessel, aircraft, or train.
1 to the VAT Act.
SACU countries
52 46 - Supply of 'Stores' of excise goods ex an Excise Warehouse’ previously re-warehoused. ZES 77
A – Home Use and 13 00 412.26 or 412.27 Clearance for Home Use and release into free circulation of warranty replacement goods. GR 16

52 47 - Supply of 'Stores' of excise goods ex an Excise Warehouse', previously subject to a change of ZES 78
free circulation of 17
13 20 412.26 or 412.27 Home Use and release into free circulation of replacement goods, previously removed under the GR
‘warranty replacement’ ownership.
National Transit procedure.
goods F – Stores (Imported 53 40 - Supply of ‘imported goods' cleared under the Stores Procedure as supplies to a foreign-going vessel, XES 79
13 40 412.26 or 412.27 Home Use and release into free circulation of replacement goods, previously cleared under the XGR 18
Warehoused Goods) aircraft, or train.
warehouse procedure.
53 41 - Supply of 'Stores' of imported goods placed under the 'Warehousing’ procedure, previously subject to XES 80
13 41 412.26 or 412.27 Home Use and release into free circulation of replacement goods, previously subject to a change XGR 19
'change of ownership'.
of ownership under the 'Warehouse' procedure.
53 42 - Supply of 'Stores' of imported goods placed under the 'Warehousing' procedure, previously entered for XES 81
13 42 412.26 or 412.27 Home Use of warranty replacement goods originally entered for warehouse-for-export XGR 20
warehousing and export.
13 44 412.26 or 412.27 Home Use and release into free circulation of warranty replacement goods, previously re- XGR 21
53 44 - Supply of 'Stores' of imported goods placed under the 'Warehousing' procedure, previously re- XES 82
warehoused under the warehouse procedure. warehoused.
13 48 412.26 or 412.27 Home Use' and release into free circulation of replacement goods, previously subject to “change of XGR 22
53 48 - Supply of 'Stores' of imported goods previously re-warehoused or having undergone a change of XES 83
ownership” or “re-warehousing” under warehouse-for-export. ownership while under the warehouse for export procedure.
A – Home Use under 14 00 403.01; 405.01; 405.04; Clearance for 'Home use' under 'relief of duties and taxes' for specific conditions as provided for GR 23
CHAPTER 14 TAX FREE SHOP
405.05; 405.09; 406.01;
relief of duties for under Schedule 4 of the customs tariff.
406.02; 406.03; 406.05;
specific conditions G – Tax Free Shop 55 00 - INACTIVE - Clearance of goods under the Tax Free Shop procedure N/A
14 20 406.06; 406.07; 407.01; Home use under 'relief of duties and taxes' for specific conditions as provided for under Schedule 4 GR 24
contemplated under 407.02; 407.04; 407.06;
of the customs tariff, previously cleared under the national transit procedure. CHAPTER 16 EXPORT
Schedule 4, General 408.01; 408.03; 410.03;
Rebates 410.04; 411.00; 412.01; XGR 25
14 40 Home Use of goods under 'relief of duties and taxes' for specific conditions as provided for under H – Export of free 60 00 - Outright Export of free circulation goods. ELG/ 84
412.02; 412.03; 412.04; EIG
Schedule 4 of the customs tariff, previously placed under the 'Warehousing' procedure. circulation goods
412.05; 412.06; 412.08;
Outright Export of 'free circulation goods' to BELN states. EX1 85
412.09; 412.10; 412.11; XGR 26 61 00 -
14 41 Home Use of goods under 'relief of duties and taxes' for specific conditions as provided for under
412.12; 412.13; 412.14;
Schedule 4 of the customs tariff, previously subject to a change of ownership under the H - Export for Specific 62 11 522.02; 522.03; Outright export of 'Home Use' goods with intention to claim a refund under the 5th Schedule. EIG 86
412.16; 412.17; 412.21;
412.22; 412.23; 412.28; 'Warehouse' procedure. Refund 522.04; or 522.06
412.25; 413.01; 413.02; 27
14 42 Home Use under 'relief of duties and taxes' for specific conditions as provided for under Schedule XGR
413.03; 413.04; 413.05; H – Export for 63 11 501.00 to 521.00; Outright export of 'compensating products after 'Home Use' and Inward Processing with the intention of EIG 87

413.06; 413.07; 414.01; 4 of goods originally entered for warehouse-for-export Drawback 550.00 to 551.00 claiming a drawback under the 5th Schedule.
414.02; 414.03; 460.01; 28
14 44 Home Use of goods under 'relief of duties and taxes' for specific conditions as provided for under XGR
460.02; 460.03; 460.04; H – Export and refund 64 00 Schedule 6 Outright Export of 'locally produced excisable goods', with the intention of claiming a refund under the ELG 88

460.05; 460.06; 460.07; Schedule 4 of the customs tariff, previously re-warehoused under the 'Warehouse' procedure.
on Excise item 6th Schedule.
460.10; 460.11; 460.13;
XGR 29
14 48 Home Use of goods under 'relief of duties and taxes' for specific conditions as provided for under
460.14; 460.15; 460.16; H – Export of auctioned 65 00 - Outright Export of uncleared goods deemed imported in terms of the Act, seized by Customs, sold by EIG 89
460.17; 460.18; 460.23; Schedule 4 of the customs tariff, previously subject to “change of ownership” or “re-warehousing”
goods auction or other means, now being exported from the Republic.
460.24; 460.25; 460.26; under warehouse-for-export.
460.27; 460.28; 495.00; H – Re-export of BELN 66 12 - Clearance for re-export of goods that were originally permanently imported from a BELN country and EX3 90
496.00; 497.01; or
goods which are being permanently returned for whatever reason (e.g. goods oversupplied, incorrectly
497.02
supplied, not according to specification or damaged.)
A – Goods offered for 15 00 412.07 Clearance for 'Home Use' of goods offered for 'unconditional abandonment'. GR 30
H – Export of imported 67 40 - Outright export of goods originally placed under the 'Warehousing' procedure. XE 91
‘unconditional
15 14 412.07 Abandonment and/or destruction of goods previously cleared for Home Use, and relief of duties. GR 31 goods ex Warehouse
abandonment’ and/or 67 41 - Outright export of goods originally placed under the 'Warehousing' procedure, previously subject to XE 92

destruction to the 15 20 412.07 Abandonment and/or destruction of goods previously cleared under the 'National Transit' GR 32 Change of Ownership.
Commissioner for procedure. 93
67 42 - Outright export of goods cleared under the 'Warehousing' procedure for subsequent exportation. XE
SARS
15 35 412.07 Abandonment and/or destruction of goods previously cleared under the 'Temporary Admission' GR 33
44 XE 94
67 - Outright export of goods originally placed under the 'Warehousing' procedure, previously re-
procedure.
warehoused under the 'warehouse' procedure.
15 40 412.07 Abandonment and/or destruction of goods previously cleared under the 'Warehouse' procedure. XGR 34
XE 95
67 48 - Outright export of goods originally placed under the 'Warehousing' procedure, previously re-
15 41 412.07 Abandonment and/or destruction of goods, previously subject to change of ownership under XGR 35 warehoused or having undergone a change of ownership while under the warehouse for export
'Warehouse' procedure. purposes.

15 42 412.07 Abandonment and/or destruction of goods, originally entered for warehouse-for-export XGR 36 H – Export of excise 68 00 - Outright Export of goods manufactured in an Excise Warehouse ZE 96

goods ex Warehouse 97
15 44 412.07 Abandonment and/or destruction of goods previously re-warehoused under the warehouse XGR 37 68 46 - Outright Export of goods in an Excise Warehouse. ZE

procedure. ZE 98
68 47 - Outright Export of goods from an Excise Warehouse, previously subject to a change of ownership
15 48 412.07 Abandonment and/or destruction of goods, previously subject to “change of ownership” or “re- XGR 38
H – Export of 69 11 551.02 or 551.03 Outright export of Environmental levy or Health Promotion Levy goods to a BELN country and EIG 99
warehousing” under 'Warehouse for Export'.
Environmental Levy subsequent drawback/refund of the levy paid on importation into South Africa
15 80 412.07 Abandonment and/or destruction of goods previously placed under the 'Inward Processing' GR 39 Goods 100
69 13 551.02 or 551.03 Outright export of Environmental levy or Health Promotion Levy goods to a BELN country and EIG
procedure.
subsequent drawback/refund of the levy paid on importation into South Africa, being warranty
15 85 412.07 Abandonment and/or destruction of goods previously placed under the 'Processing for Home Use' GR 40 replacement goods
procedure.
CHAPTER 17 TEMPORARY EXPORT
CHAPTER 9 NATIONAL & INTERNATIONAL TRANSIT
I – Temporary Export 75 00 - Temporary export for subsequent re-importation as unaltered goods for home use. EIG/ 101
ELG
B – National Transit 20 00 - National Transit of goods 'removed in bond' from port/place of arrival, to place of destination inside RIB 41

76 EX2 102
the Republic, or licensed warehouse in a BELN state. 00 - Temporary export to the to the BELN for re-importation as unaltered goods for home use.

20 75 - National Transit of goods 'removed in bond' from port/place of arrival, to place of destination inside RIB 42 I – Re-importation of 77 20 409.01; 409.02; Re-importation of unaltered goods for 'Home Use', subsequent to entry under national transit GR 103

the Republic, previously cleared under the temporary export procedure. temporary export goods 409.04; 409.05; or procedure, after Clearance under the 'Temporary Exportation' for re-importation procedure.
409.06
20 90 - National Transit of goods 'removed in bond' from port/place of arrival, to place of destination inside RIB 43
77 409.01; 409.02; or GR 104
the Republic, previously cleared under the outward processing procedure. 60 Re-importation of goods originally permanently exported, without having been subjected to any
409.05 process of manufacture or manipulation
B – International Transit 21 00 - International Transit of goods 'removed in bond' from port/place of arrival, and exported from the RIT 44
77 409.06 GR 105
Republic. 68 Re-importation of excisable goods exported ex a customs and excise warehouse.

77 75 409.01; 409.02; GR 106

B – Transit of SACU 22 00 - International Transit of BELN goods 'removed in transit' and exported from the Republic. IM8 45 Re-importation for 'Home Use', after 'Temporary Exportation' for re-importation of goods in the same
409.04 or 409.05 state.
goods
78 76 409.01; 409.02; IM6 107
CHAPTER 10 EXCISE WAREHOUSE TRANSIT Re-importation for 'Home Use', after 'Temporary Exportation' for re-importation of goods in the same
409.04; 409.05; or state, from the BELN.
409.06
M – Excise Warehouse 92 00 - INACTIVE - Clearance of goods under the Excise Warehouse Transit procedure N/A
Transit CHAPTER 18  INWARD PROCESSING
CHAPTER 11  TRANSHIPMENT J – Inward Processing 80 00 470.02; 470.03; Clearance of goods under the 'Inward Processing' procedure. GR 108

498.01; or 498.02
C – Transhipment 30 00 - INACTIVE - Clearance of goods under the Transhipment Procedure. N/A
470.02; 470.03; Clearance of goods under the 'Inward Processing' procedure, previously cleared under the national GR 109
80 20
CHAPTER 12  TEMPORARY ADMISSION 498.01; or 498.02 transit procedure.

D – Temporary 35 00 480.00; or 490.00 Clearance of imported goods under the 'Temporary Admission' Procedure. GR 46 80 40 470.02; 470.03; Clearance of goods under the ‘Inward Processing' procedure, previously placed under the XGR 110

Admission of imported 498.01; or 498.02 'Warehousing' procedure.

35 20 480.00; or 490.00 Clearance of imported goods under the 'Temporary Admission' Procedure previously cleared for GR 47
goods
removal under the national transit procedure. 80 41 470.02; 470.03; Clearance of goods under the ‘Inward Processing' procedure, previously subject to Change of XGR 111

498.01; or 498.02 Ownership under the 'Warehousing' procedure.

36 35 - Re-export of goods originally imported under the 'Temporary Admission' procedure. EIG 48
80 42 470.02; 470.03; Clearance of goods under the 'inward processing’ procedure, originally entered for warehouse-for- XGR 112

D – Re-export of 37 00 480.00; or 490.00 Temporary Admission of goods from BELN states. IM5 49 498.01; or 498.02 export.
temporarily admitted 50 80 44 470.02; 470.03; Clearance of goods under the ‘Inward Processing' procedure, previously re-warehoused under the XGR 113
38 37 - Re-export of goods originally imported under Temporary Admission from BELN states. EX3
goods 498.01; or 498.02 'Warehousing' procedure.

CHAPTER 13  WAREHOUSING 80 48 470.02; 470.03; Clearance of goods under the ‘Inward Processing' procedure, previously subject to “change of XGR 114

498.01; or 498.02 ownership” or “re-warehousing”, while under warehouse for export purposes.
E - Warehousing 40 00 - Clearance of imported goods in a customs warehouse under the 'Warehousing' procedure. WH 51
Outright export of 'compensating products' after importation for 'Inward Processing'. EIG 115
J - Export of 83 80 -
40 20 - Clearance of imported goods into a customs warehouse under the 'Warehousing' procedure WH 52 compensating products
previously removed under the 'National Transit' procedure.
CHAPTER 19  HOME USE PROCESSING
E – Warehousing 41 40 - Change of Ownership of warehouse goods. XRW 53

Change of Ownership K – Home Use 85 00 303.01 to 392.01 Clearance of goods under the 'Processing for Home Use' procedure. IR 116

41 41 - Change of Ownership of warehouse goods, for a subsequent time. XRW 54

Processing 117
85 20 303.01 to 392.01 Clearance of goods under the 'Processing for Home Use' procedure, previously removed under the IR
41 44 - Change of Ownership of warehouse goods, where goods were previously re-warehoused. XRW 55
national transit procedure.
E – Warehouse for 42 00 - Clearance of imported goods into a customs warehouse for subsequent exportation from RSA. WE 56
85 40 303.01 to 392.01 Processing for Home Use' of goods, previously placed under the 'Warehousing' procedure. XIR 118
Export 57
42 20 - Clearance of imported goods into a customs warehouse for subsequent exportation from the WE XIR 119
85 41 303.01 to 392.01 Processing for Home Use' of goods, previously subject to Change of Ownership under the
Republic previously removed under the 'National Transit' procedure.
'Warehousing' procedure.
42 37 - Clearance of BELN goods into a customs warehouse for subsequent exportation from the WE 58
303.01 to 392.01 XIR 120
85 42 Processing for Home Use' of goods, previously entered for warehouse-for-export.
Republic, previously cleared for temporary admission into the Republic.
303.01 to 392.01 XIR 121
59
85 44 Processing for Home Use' of goods, previously re-warehoused under the 'Warehousing' procedure.
E- Warehouse removal 43 40 - Removal of warehouse goods, in bond, from one customs warehouse to another customs XIB
in bond warehouse, in the Republic or BELN state 85 48 303.01 to 392.01 Processing for Home Use' of goods, previously subject to “change of ownership” or “re-warehousing” XIR 122

XIB 60 under warehouse for export.

43 41 - Removal of goods under the 'warehouse' procedure, from one customs warehouse to another
customs warehouse, in the Republic or BELN state, previously subject to a Change of Ownership. CHAPTER 20  OUTWARD PROCESSING
43 42 - Removal of 2nd hand motor vehicles under the warehouse procedure for export, from a customs XIB 61
L – Export for Outward 90 00 - Clearance of goods under the 'Outward Processing' procedure, for subsequent re-importation of ELG 123
warehouse in the Republic to another customs warehouse in a BELN state.
Processing 'compensating products'.
43 44 - Removal of goods under the 'warehouse' procedure, from one customs warehouse to another XIB 62
L – Re-importation of 91 20 409.07 Clearance of goods under the 'Outward Processing' procedure, previously moved under 'National GR 124