Transcription of CUSTOMS EXTERNAL POLICY BONDS - SARS
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CUSTOMS EXTERNAL POLICY BONDS - SARS
EFFECTIVE DATE. 25 April 2013. CUSTOMS . EXTERNAL POLICY . BONDS . BONDS - EXTERNAL POLICY Revision:4 Page 1 of 13. SC-SE-05. EFFECTIVE DATE. 25 April 2013. TABLE OF CONTENTS. 1 SCOPE 3. 2 POLICY 3. Security as a condition 3. Standard amount of security required 6. Deduction of security from the standard amount 9. Change in legal status 9. Request for increase or decrease of bond amount 9. Notice of cancellation and withdrawal of bond 10. Breach of conditions covered by a bond 10. bond /addendum authentication 10. Keeping records 11. Appeals against decisions 11. Penalties 11. 3 REFERENCES 11. Legislation 11. Cross References 12.
Effective 29 March 2019 Bonds – External Policy SC-SE-05 Revision: 5 Page 3 of 15 1 SUMMARY OF MAIN POINTS a) A bond is a form of security requested by the Commissioner for a …
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