“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.
In my early Customs days, assembling supporting documents was like a ritual. It was even like a science. We would dismantle and re-assemble hordes of documents. There was a method to it and a purpose behind each file type. It was important to collate and re-assemble documents into a specific sequence. It had to do with a concept known in the auditing profession (and numerous others) as the “Audit Trail”. An Audit Trail in this scene has to do with a set of documents which, if put into order of occurrence (whether in forward or reverse order) should resemble a chain of events. The chain tells you a story. Anything missing in the chain or that is out of sink in the story is cause for concern and hence, cause for an in-depth assessment.
Much of the contents of the Clearance Instructions will become the contents of our discussions which follow this Blog.
The SARS legal division is currently reviewing some of the methods of instructions discussed below. These discussions are inclusive of all the methods and considerations that are still under review.