- Compliance with Advance Import Payments (AIP) requirements is necessary
- Advance Payment Notification (APN) must be submitted on SARS eFiling
- APN information can be amended or cancelled if incomplete, incorrect, or outdated
- A bank-generated advance import payment reference number (BGA) must be obtained before submitting the goods declaration
- A new APN must be submitted if no previous APN was issued by SARS, or the existing APN must be linked with the BGA reference number
- APN case correspondence from SARS must be viewed and relevant supporting documents must be uploaded when required by SARS.
Source: sars.gov.za
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
