Barnes Consulting

Customs Consultant - SA

I am a Customs Consultant for more than 30 years and now operate a small, personal consultancy, for my clients. One of the areas I focus on is the drawback of duties under TH521.00.

Many local manufacturers are aware of the benefits of registering with SARS under TH470.03, a rebate code that enables them to import dutiable materials and components under full rebate of duty for use in products manufactured for export.

However there are instances when this facility is not taken up; for example:

  • Where the importer is a third party.
  • Where the exporter is a third party.
  • Where both the importer and exporters are third parties.
  • Where the administration is considered too burdensome for the financial return.

This is where I can be of assistance. The service I provide is as follows:

  1. I assist the client to apply for registration under the 5th Schedule with SARS, to complete the correct forms, check the correct boxes and attach the correct documents to the application for registration.
  2. SARS processes the application and registers the client.
  3. Armed with the client's export sales forecast, imported bills of material showing quantities and costs, I calculate their requirements for the next period of six months or a year and apply to ITAC for a permit under TH521.00 for the client.
  4. ITAC receives and processes the application and, if satisfied, issues the permit.
  5. The client then exports goods. It is imperative that the export documents are fully and correctly completed. I advise the client as to what information must be completed on the DA500 and what documents must be obtained to satisfy a claim under TH521.00.
  6. Subsequent to the export I obtain the full set of export documents from the client, the bills of material relevant to those export documents and the relevant import documents.
  7. I complete the export schedule for the client.
  8. I complete the bill of materials schedule for the client.
  9. I complete the import schedule for the client.
  10. I maintain an import Bill of Entry control schedule for the client.
  11. I maintain an ITAC permit schedule for the client.
  12. I prepare the DA64 for the client.
  13. I prepare the DA66 for the client.
  14. I assemble the refund claim in the correct order as required by SARS and ensure that all the specified documents are included in the claim.
  15. I submit the claim to the client for signature and thereafter deliver to SARS.
  16. SARS processes the claim.
  17. If acceptable, SARS pays the claim value into the client's bank account.
  18. Only thereafter do I invoice the client for my agreed percentage

I work on a contingency basis (usually no more than 25% and often less) so there is no cost to the client, but the duties paid on imported materials, components and consumables may all be recovered, thus improving the exporter's/manufacturer's return or enabling the exporter/manufacturer to be more competitive.

If these services should be of interest to any of your members they are welcome to contact me on the numbers below, or to email me at This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

Bill Barnes
tel: (044) 382 0727
mobile: 082 451 0836
fax: 086 231 5212


  • Country: South Africa


  • Tel: +27 (0) 44 382 0727
  • Fax: +27 (0) 86 231 5212
  • Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it

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