for additional duties and taxes on debit notes. Taking longer than one month may result in interest being demanded from SARS, i.e. However, customs invoices or pro forma invoices are usually used for customs purposes only, often where unsold goods are being shipped. One should realistically have received the amended invoice soon after its issue. Also known as a pro forma or shipping invoice, the customs invoice is very similar to a commercial invoice, where both types of invoice help cross-border shipments to clear UK customs. While the emphasis is placed on the time of “receipt”, the date when the amended invoice was issued is important. This is relevant if the amendment results into any change on the Customs clearance declaration.Īnother area of caution is that any VOC passed for an amended invoice must be done within one month of “receipt” of the amended invoice. If you are not satisfied with a decision made by Customs you should follow the dispute resolution process discussed in previous blogs.Īn amended invoice must be communicated to Customs by means of passing a VOC (Voucher of Correction). It may even be in the form of a Determination issued. The outcome of such an investigation must be in writing. Any such request should be based on an investigation of sorts. You should be cautioned about Customs requesting an invoice to be amended (point e). It should, where applicable, also be accompanied by documentary evidence of such amendment.Ĭustoms may refuse to accept an amended invoice if they believe that the amendment is not a true reflection of the change.
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Supplementary invoices may also be produced.Īmended invoices must contain a statement setting out the reasons for the amendment. In this section of your commercial invoice template, describe the products being shipped, including gross weight (with and without packaging), total quantity of each product, packaging information. If the invoice needs to be split for any reason.Īn invoice replacing a previous invoice may only replace one invoice, not multiple invoices. A commercial invoice is used for customs declaration purposes, so you want to ensure the goods sold are clearly stated and detailed in your invoices. If SARS Customs request the invoice to be amended.į.
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Any additional amounts paid or payable whether in money or in kind.Į. Reasons for amended invoices may include for example:Ĭ. This seemingly boring subject contains a few cautioning aspects worth noting.Ĭustoms requires any change to invoice particulars (especially a change in the transaction value) to be accompanied by an amended invoice.