Thank you for asking it so precisely.
On your first point, every document sits with the importer, and it begins wherever the supplier's credit note lands. Finance can supply the policy and statements, but the CVAC wants tariff headings and MRNs bill by bill, which is customs work. That may well be you.
On your second, the only agent named is a registered agent for an importer outside the Republic. Last year's draft did name a clearing agent; the final text took it out. Nor does it say who lodges the vouchers of correction.
At Nhava Sheva, a parallel and not your law, the importer answers the Special Valuation Branch with its own agreements and accounts. My desk files the bill and advises.
May the first one go cleanly.
Thank you for the draft point, Rajesh. I had only read the final rule and would never have opened last year's. I did after your answer: the clearing agent is there, then gone.
On vouchers of correction, I looked. The SARS voucher form has a line for an agent signing for the importer, and the refunds policy lets an agent apply once that relationship and permission are registered. So on paper either may lodge. What I cannot place is practice: when the importer built the CVAC itself, does each voucher go back to the agent who lodged the original bill of entry?
Naledi, that one is for licence holders, so: in practice it goes back to the broker who lodged the original bill, not because a rule forces it. Here another licence may rectify the entry. It goes back because the first query lands on the name already on that bill. On a value correction the first question is never the arithmetic, it is where the figure came from. You can answer that. I cannot.
Before I sign a number finance built I want your signed value statement with the elements under it, and your notification letter. Since January my licence lost the excuse that the data came from you.