Perhaps the easiest way to distinguish between the numerous types of clearances involving the term “Home Use” is to make a distinction between:
1) Clearance of goods “for” Home Use; versus
2) Clearance “of” Home Use goods
Clearance “for” Home Use would involve the importation and clearance of goods into ‘free circulation’ in South Africa.
Clearance “of” Home Use goods would involve the clearance of goods already in ‘free circulation’ for exportation from South Africa.
The “Home Use” Procedure (i.e. importation) is Procedure Category Code A (discussed in former blog posts). These types of clearances may involve import Duty Paid or General Rebate clearance of goods.
Goods termed as “free circulation” goods are goods no longer subject to Customs control.
“Home Use” Procedure goods attract a “Tax Due” status. Import duties and taxes must be paid. Once all duties and taxes are paid, and all Customs formalities are complete, and a Customs Release Notification is granted, such goods are said to be in “free circulation”.
Also visit our Customs Compliance website http://www.cuscom-it.com