All importers and clearing agents are required to take note of the following correct procedure on clearance of goods imported under the Inward Processing Rebate in terms of the Customs and Excise (Inward Processing) (Rebate) Regulations, 1997 published in Statutory Instrument 59 of 1997 (as amended):
- 1. IMPORTATION THROUGH A PORT OTHER THAN THE CONTROLLING PORT
Where the goods are being imported through a port which is not the Controlling Port as defined, direct IPR clearance using CPC 5200 is prohibited. The goods shall be moved under RIB to the Controlling Port and clearance shall be effected there using CPC 5280.
- 2. IMPORTATION THROUGH THE CONTROLLING PORT
Where the goods are imported through the Controlling Port, direct IPR clearance under CPC 5200 is permissible.
Please note that the direct IPR CPC 5200 is not permissible at all Border Posts and Airports since they are not Controlling Ports.
Controlling Port is the port where the bond is registered and controlled from.