By “post audits” I am referring to audits conducted by either yourself (i.e. annual self-audits), an independent auditor or post-audits conducted by SARS Customs.
What a boring subject, right! Nobody I know dreams of the moment when they need to review their licencing and registration particulars with SARS. Well, neither does SARS, but guess what? Every now and again, someone at SARS Customs queries the status of your licence or registration particulars. When this happens, it will feel like a rude awakening. It usually happens when your company details have changed and nobody has notified SARS of the changes. This is why the subject deserves attention. Outdated information may result in shipments being held back and penalties being issued.
“Immediate” is the only phrase left to describe the level of availability of supporting documents for Customs today.
Literature requirements for Customs purposes are somewhat misunderstood. Yet it is something that Customs require fairly often.